FEDERAL ELECTRONIC TAX PAYMENT AND REFUND MANDATE

An Executive Order has mandated the transition to electronic payments for all tax payments to and refunds from the Department of Treasury (Internal Revenue Service). This resource is meant to outline options available for electronic payments to the IRS. To the extent possible we recommend that fourth quarter 2025 estimated tax payments be remitted electronically in lieu of the payment voucher and mailing envelope that were provided to you previously.

Please note that in accordance with this mandate we will set up all payments to be paid electronically and all refunds to be direct deposited unless further guidance from the Internal Revenue Service indicates otherwise. We will request bank account information in the tax return organizer for use in preparing your 2025 income tax returns, or for confirmation of bank information we already have on file.

• Bank name
• Type of account (checking or savings)
• Routing number
• Account number

Our tax software allows us to pay tax due on returns, make extension payments, and set up regularly scheduled estimated tax payments to be paid electronically. Estimated tax payments need to be set up at the time the tax return is filed. For most taxpayers, having the payments set up and transmitted as part of the annual tax filing may be the easiest option.

However, for some taxpayers whose income varies throughout the year, it may be preferable to set up and trigger electronic tax payments throughout the year rather than having those set up at the time the return is filed. The IRS offers several options for taxpayers to use in making tax payments.

Direct Pay with bank account www.irs.gov/payments/direct-pay-with-bank-account

• No account/sign-in is required
• Select Pay individual tax under the - Personal tax payments section
• Need to verify identity using information from a prior tax return, so have one of your recent federal income tax returns on hand when you log in to make a payment
• Allows you to schedule future payments
• Types of payments accepted:
  • Balance due on Form 1040 (individual income tax return)
  • Estimated tax payments Form 1040-ES
  • Amended return payments Form 1040-X
  • Extension payments
• Make sure to
  • Select the reason for the payment (balance due, estimated tax, extension, etc.)
  • Select the correct tax period for the payment (2025 tax year, for example)
  • Keep a copy of the payment confirmation number for your records. You can also request to receive a confirmation email for the payment.
• Limited to two DirectPay payments within a 24-hour period

Pay from your IRS account www.irs.gov/your-account

• Must have an ID.me account to access your IRS account
• Can sign in or create an account at the site listed above
• Schedule and cancel future tax payments
• View your tax payment history
• View data from your recently filed income tax return, check refund status, view digital copies of IRS notices
• Retrieve your IP PIN
• Grant power of attorney to your tax preparer

EFTPS (Electronic Federal Tax Payment System

• For individual taxpayers, the EFTPS system is only available to taxpayers that were enrolled prior to October 17, 2025. For those not already enrolled in EFPTS you will need to use Direct Pay or your IRS account discussed previously. For individuals already enrolled with EFPTS, you can continue to use this system to make your tax payments at this time, however it is anticipated that individual taxpayers will be required to transition to an IRS account at some point in 2026.