On September 23, 2025, the Internal Revenue Service officially announced that for the tax year 2025, they won’t send the paper check refunds. But the announcement doesn’t say that taxpayers can’t file the on-paper return in the 2026 tax season.
The IRS is likely to start accepting the returns for the tax year 2025 from January 27, 2026. Millions of Americans who file their taxes on time will be able to do so from early January 2026, but the agency will start approving them from the scheduled date.
Like the e-filers, taxpayers who file on-paper returns will be able to do so also from early January 2026, but the IRS may start accepting these returns around late February 2026. If you file a paper return, you may have to wait for at least six weeks to receive it.
Will there be no on-paper return from the 2026 tax season?
The IRS hasn’t made any announcement that taxpayers can file on-paper returns from the tax year 2025. The most recent announcement by the IRS states that as per Executive Order 14247, they won’t send any paper check refunds from the 2026 tax season.
As there is no official confirmation from the IRS to phase out the on-paper return, it is certain taxpayers who want to file on-paper returns for the 2026 tax season will be able to do so freely, but in the paper return they have provided the direct deposit details.
Note that in the 2025 tax season, many Americans filed the on-paper return and opted for the payment method as a paper check; as of the 2026 tax season, the paper check refunds are phased out, and all these filers will have to provide direct deposit details.
Instead of filing on paper and choosing the direct deposit, it is good for the taxpayer to e-file. Filing the refund electronically is highly recommended, because after e-filing, one can check its status within 24 hours; in the case of an on-paper return, the waiting time is 4 weeks.
Another important note is that after e-filing, the direct deposit is received within 21 days, and if you file on paper, you may have to wait for 6 weeks or even more. As the new tax season is just a few weeks away, I recommend starting preparation for e-filing instead of on paper.
Why were paper check refunds phased out from the 2026 tax season?
The Internal Revenue Service is phasing out the paper check refunds from the 2026 tax season to protect taxpayers, speed up refunds, and cut costs. The explanation for each one is given below for your convenience.
- Protect Taxpayers: The paper check refunds are often lost, stolen, altered, and delayed, and the direct deposit has a very low chance that it doesn’t reach the taxpayer. The direct deposit can be delayed by 72 hours in case of technical issues in the bank account.
- Speed up Refunds: As I already mentioned above, the direct deposit for e-filers is received within 21 days if everything is okay with the return, but the paper check takes up to six weeks to be received.
- Cut Costs: Replacing the paper check refunds with the direct deposit is also helping the Internal Revenue Service in cost cutting, as they won’t have to print millions of paper checks, resulting in saving both money and time.
What are the requirements to file on-paper returns?
To file on-paper returns for the 2026 tax season, you must have Social Security numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for yourself, your spouse, and your dependents, and you need to attach the following documents:
- W-2 forms (wages from employers).
- 1099 forms for other income:
- 1099-INT (interest)
- 1099-DIV (dividends)
- 1099-MISC/NEC (freelance or miscellaneous income)
- 1099-G (unemployment or government payments)
- 1099-R (retirement distributions)
- 1099-B (brokerage transactions, capital gains)
- Schedule K-1, if you have income from partnerships, S-corporations, or trusts.
Additionally, you need to provide deduction and credit documents. Which includes:
- Receipts or statements for deductible expenses.
- Form 1098 for mortgage interest or tuition payments.
- Childcare provider information for the Child and Dependent Care Credit.
- Form 1098-T for education expenses.
- Form 1095-A, B, or C for healthcare coverage documents, if applicable.
- Energy credits receipts, if you are claiming solar or energy improvements.
How to file an on-paper return?
The step-by-step instructions to file an on-paper return are available below.
- Download the Form 1040 from the official website of the IRS; if you are above 65 years, you need the Form 1040-SR, and make a print copy.
- Include additional forms like Schedule 1, 2, 3, 8863, 8962, etc., and attach all the documents’ physical copies you have.
- Fill in the form with a pen; make sure each and every single detail you provide is accurate.
- Manually sign the return. If you are filing jointly, make sure that your wife/husband also signs it.
- Mail it to the Internal Revenue Service using first-class mail or certified mail for tracking.
Disclaimer: Information about no on-paper returns for the 2026 tax season is for general guidance only. Official rules and updates are provided by the IRS.