From a potential government shutdown to an end to paper checks, the CalCPA Committee on Taxation touches on some important updates from the IRS.
IRS Mailing Address Changes
Over the summer, the IRS updated several mailing addresses, including where individuals should send 2024 balances due with their personal tax returns and 2025 estimated tax payments by check. These changes impact California residents, among others.
California residents should send 1040-ES payments to P.O. Box 1300, Charlotte, NC 28201-1300 instead of to Cincinnati, OH.
California residents should send paper filed Forms 1040 with balances due and Form 1040-V payments to P.O. Box 931000, Louisville, KY 40293-1000 instead of to Cincinnati, OH.
Guidance on Previously Issued Vouchers
We’ve received questions about whether clients who were provided 2025 Q1-Q4 vouchers with their 2024 returns need to use the new address for Q4 payments. The IRS has confirmed that:
A mail-forwarding order is in place through at least January 2026 to ensure 2025 Q4 payments are processed even if mailed to the old address.
Taxpayers should begin using the new address immediately where practicable to avoid potential delays.
The mail will be processed with the correct postmark/received date, and the forwarding of the mail will not cause the documents to be considered late. However, if a notice is issued imposing penalties, taxpayers who can provide proof of timely payment can request such penalties be abated.
Executive Order 14247: No Paper Checks Initiative
Earlier this year, an Executive Order was signed to eliminate paper checks to the extent permitted by law. The order included a mandate for the federal government to stop issuing payments by check (including tax refunds) by Sept. 30, 2025, and to require that all payments to the government be made electronically “as soon as practicable.” The executive order provides for exceptions for those without access to banking services or electronic payment systems, but no additional information has been provided yet for how to claim the exception.
On Sept. 23, the IRS issued this announcement, in which it confirms its intent to phase out paper tax refund checks for individual taxpayers starting Sept. 30, 2025, and indicates that it intends to publish detailed guidance for 2025 tax returns before the 2026 filing season begins. In the meantime, taxpayers are encouraged to request direct deposit of refunds and advised to continue using existing forms and procedures through Dec.31, 2025.
Potential Government Shutdown on Oct. 1
If Congress does not pass a funding bill by Sept. 30, 2025, the federal government will shut down starting Oct. 1. While the IRS has not yet announced which services would be affected during this potential shutdown, any matters requiring interaction with IRS personnel should be handled before Oct. 1 where possible.
