IRS wont be sending checks, but I don't think they'll be able to stop people from paying by check/money order.

The draft 1040 instructions for 2025 returns still refer to the 1040-ES:

"If your total estimated tax for 2026 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments."

* * *

This IRS website page was last updated November 19, 2025:

Choose how to get your refund

You can get your refund by:

Direct deposit: This is the fastest way to get your refund. Deposit into your checking, savings, or retirement account. You can split your refund into up to 3 accounts.

Paper check: We'll mail your check to the address on your return. Notify us if you changed your address.

https://accountants.intuit.com/community/forums/replypage/board-id/203/message-id/176418 

So, if a refund is due...and you don't have valid banking information in the software...does that mean no electronic filing?  [Can't be long before that occurs.]

we have to remember this was an executive order, this wasnt decided by someone with any knowledge of how the real world works.

I'm taking the position of no more envelopes even if the state still accepts paper checks - unless the client requests it. I'm going to try to push everyone into making their payments online.

I also do NOT make tax payments for my clients. I do not want the responsibility or liability when things go wrong.

But without envelopes how many of my clients will forget to make their payments......

"I'm going to try to push everyone into making their payments online."

How do you get a 95 year old that doesn't own a computer or a cell phone to make the payments online?  I'm going to continue on with life as normal until I get a cease and desist order or a visit from ICE, or whatever they are going to do to get my attention.  CAGMC

Have you actually read the EO ?  My guess is that most of it was drafted by career Civil Service staff at Treasury, before 2025.  More than once it says any changes are only "to the extent permissible under applicable law."  And in Section 4, there is a long list of exceptions. 

Sec. 4.  Exceptions and Accommodations for the Phase Out of Paper Check Disbursements and Receipts.  (a)  The Secretary of the Treasury, shall review and, as appropriate, revise procedures for granting limited exceptions where electronic payment and collection methods are not feasible, including exceptions for:

(i)    individuals who do not have access to banking services or electronic payment systems;

(ii)   certain emergency payments where electronic disbursement would cause undue hardship, as contemplated in 31 C.F.R. Part 208;

(iii)  national security- or law enforcement-related activities where non-EFT transactions are necessary or desirable; and

(iv)   other circumstances as determined by the Secretary of the Treasury, as reflected in regulations or other guidance.

(b)  Individuals or entities qualifying for an exception under this section or other applicable law shall be provided alternative payment options.

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I'm not sure why anyone would "push" a client into doing something that is clearly not required in many circumstances.  Nothing has really changed.  Under the Obama and Biden administrations, it was the policy of Treasury to encourage online payments and direct deposits.  This EO just took the encouragement to a higher level.  Hitler built the autobahn, and Mussolini made the trains run on time.  Let's focus on the policies that are killing babies, not the rare moves that promote government efficiency.

I'm scratching my head on (iii).

Hope those aren't my clients.  🤣🤣🤣

@Taxes-by-Rocky So you wouldn't want as a client, the guy who's getting a $50,000 reward for the tip to solve the recent murders?  Maybe not that case, but other "Silent Witness" rewards are paid in cash with no 1099 involved.  

I think I'd still ask for the 1099....so there was no doubt about the amount.  Can't be too careful these days. 😁

This is the 1099 reporting exemption under Treas. Reg. § 1.6041–3:

Returns of information are not required under section 6041 and §§1.6041–1 and 1.6041–2 for payments described in paragraphs (a) through (q) of this section. . . .

(l) A payment to an informer as an award, fee, or reward for information relating to criminal activity, but only if such payment is made by the United States, a State, Territory, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, or, with respect to payments made after December 31, 1987, by an organization that is described in section 501(c)(3) and that makes such payments in furtherance of a charitable purpose to lessen the burdens of government within the meaning of §1.501(c)(3)– 1(d)(2).