The IRS electronic payment requirement: can you still pay by check?

Is there an IRS electronic payment requirement now?

No. The IRS electronic payment requirement people read about is a plan, not a rule you must follow today. The IRS's own FAQ (updated January 27, 2026) says mailed payments, including checks and money orders, will still be accepted and processed for now. As of September 2026, mailing a check with a Form 1040-V or a notice stub still works.

What has changed is the direction. Executive Order 14247, signed March 25, 2025, told federal agencies to modernize payments both to and from the government. For payments to the IRS, the agency says it will reduce reliance on paper checks and money orders over time and eventually move to electronic methods, with limited exceptions such as hardship.

What changed for refunds and what has not changed for payments

The refund side moved first: the IRS generally stopped issuing paper refund checks to individuals after September 30, 2025, and now asks for bank details when a return has none. Payments to the IRS are a separate track that has barely changed.

The payment side has changed in only two concrete ways so far. Individuals can no longer enroll in EFTPS (since October 17, 2025), and all individuals must leave EFTPS later in 2026. Businesses also cannot use cash or cards for federal tax deposits, which must already be made electronically.

Will the IRS stop accepting checks? What has been said about 2027

In October 2025, the Taxpayer Advocate Service wrote that the electronic payments requirement is anticipated to take effect in 2027 or later. The IRS FAQ, updated in January 2026, gives no date and says only that the transition will happen over time. Nothing published as of September 2026 sets a cutoff for mailed checks.

Treat any article that gives a firm date for the IRS to stop accepting checks as unverified unless it links to an IRS or Treasury announcement. When a date is set, expect updated form instructions, an exception process for people who cannot pay electronically, and notices that tell you which method to use.

How to pay the IRS electronically if you owe

If you want to pay the IRS electronically now, each option below works for most balance-due payments. Not every option handles every payment type, so check the notice you received for any restriction.

Direct Pay is the usual choice for a one-off payment; our IRS Direct Pay guide shows which reason and tax year to pick for each notice. If you are spreading the balance out, see how to pay back taxes for how payment plans fit in.

If you do not have a bank account

The cash option is the main electronic route for people without a bank account. You sign up online with one of the IRS's two cash payment processors, enter your tax details, and receive a payment barcode. You then pay in cash at a participating retail store, such as certain pharmacy, dollar-store and convenience-store chains.

• Each cash payment is capped at $500 and costs $1.50; monthly and annual limits also apply.
• The barcode expires 20 days after it is issued.
• Start well before the due date, because setting up the barcode and visiting a store takes time.

The IRS also points people to the FDIC's GetBanked resources and MyCreditUnion.gov for low- or no-cost accounts. If you work directly with an IRS employee on a collection case, the IRS says its representatives still accept paper checks for now.

Can I still pay the IRS by check? How to do it correctly

Yes. If you pay by mail in 2027, a few details keep the payment from being misapplied:

1. Make the check, money order or cashier's check payable to U.S. Treasury.
2. Write your name, address, daytime phone, SSN or ITIN, the tax year and the form or notice number on it.
3. Mail it to the address on your notice, or the address in the form instructions if you are paying with a return and Form 1040-V.
4. Use regular mail with Form 1040-V; the IRS says private delivery services may delay processing.
5. Never mail cash.

What to watch for before the 2027 season

• An IRS announcement setting a date for electronic-only payments, and the exception process that goes with it.
• Changes to Form 1040-V or notice payment stubs, which would be the first practical sign of a cutoff.
• Your EFTPS access, if you still use it for estimated tax; move to Direct Pay or an online account before it ends for individuals.
• Scam messages claiming checks are no longer accepted and asking you to pay by gift card or to a private account. The IRS does not take payment that way.

If you owe now and cannot pay in full, the payment method matters less than acting quickly. Start with owing the IRS money for a quick overview, or the back taxes guide for the full set of options.