IRS Requirements for Tax Refunds and Payments 2026

The IRS has made significant changes to how taxpayers receive refunds and make payments. Starting with returns filed in 2026, paper refund checks are being phased out, and electronic methods are now the standard.

Tax Refunds – Direct Deposit Is Now the Standard

Beginning September 30, 2025, the IRS began phasing out paper refund checks for individual taxpayers. For the 2026 filing season (2025 tax returns), direct deposit is the default method for receiving your refund.

Key points:

• Most refunds will be issued by direct deposit.
• If you do not provide bank account information when you e-file, the IRS will still accept and process your return, but your refund will be temporarily frozen.
• You will need to provide direct deposit information later or request a paper check (which will take much longer).

Direct deposit remains the fastest way to receive your refund — usually within 21 days when you e-file with no issues.

Making Tax Payments to the IRS

The IRS also encourages electronic payments. When you e-file, you can authorize an Electronic Funds Withdrawal (direct debit) from your bank account. You can also pay later using IRS Direct Pay, EFTPS, or other approved electronic methods.

• Electronic payments provide immediate confirmation.
• You can schedule the payment date in advance.
• This helps avoid late payment penalties.

What Arizona Taxpayers Should Do

1. Have your bank routing number and account number ready when your return is prepared.
2. Confirm the account is open and in your name.
3. Decide whether you want your refund deposited electronically or how you prefer to pay any balance due.
4. Tell your tax preparer your preference.

Need Help With Your Tax Refund or Payment?

Vault Financials helps Arizona individuals and businesses e-file correctly, set up refund deposits, and make payments to the IRS the right way.

Contact us today to schedule your appointment.

Disclaimer: This article is for educational purposes only. IRS rules can change. Consult a qualified tax professional for advice specific to your situation.