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What Taxpayers and Preparers Need to Know About the Federal Shift to Digital Payments

Written by Kohari Gonzalez Oneyear & Brown | Apr 8, 2025 11:15:00 AM

Article Highlights:

  • Purpose of the Executive Order
  • Phaseout of Paper Disbursements
  • Exceptions and Accommodations
  • Implementation and Compliance of Electronic Transactions
  • Reporting Requirements for the Transition to Electronic Payments

The Federal Government's transition to a totally electronic payment system marks a major move aimed at enhancing efficiency and security while lowering expenses.  This program, ordered by a recent presidential order, aims to phase out conventional paper-based transactions, motivated by both economic and security concerns.

 

Purpose of the Executive Order

 

This executive order is driven by a desire to modernize the Federal Government's financial operations.  The continuous use of paper-based payments, such as checks and money orders, presents various issues, including high costs, inefficiencies, and greater risk of theft and fraud.  The President's mandate emphasizes the significant financial burden of maintaining antiquated technology, noting expenses of over $657 million in a single fiscal year for sustaining infrastructure for paper-based data.

The transition to electronic payments is expected to reduce these risks and expenses.  EFTs are substantially more secure and dependable than Treasury checks, which are 16 times more likely to be lost, stolen, or changed.  The executive order lays out a clear roadmap for improving the operational efficiency of government transactions while encouraging the adoption of different digital payment methods.

 

Phaseout of Paper Disbursements

 

The presidential order, which will take full effect on September 30, 2025, requires the elimination of paper checks for all government payments.  These include intragovernmental transactions, benefit payments, vendor payments, and tax refunds, among others.  However, Section 3(c) of the order has a significant clause that states, "As soon as practicable, and to the extent permitted by law, all payments made to the Federal Government shall be processed electronically."  This highlights the administration's desire to complete the transition as quickly as feasible.

Taxpayers and tax preparers should be aware that the effective date of September 30, 2025, comes before the October 15th extended due date and the January 15, 2026, 4th quarter estimated tax payment.  Without an accommodation, these taxpayers may face fines.  It may be suitable to use one of the many digital payment solutions presently accessible.

Despite the demand for digitalization, the directive emphasizes the need of transitional flexibility.  As a result, Section 4 of the order makes provisions for some exclusions and adjustments to this digital transition.

 

Exceptions and Accommodations

 

Section 4 of the presidential order makes exclusions for specified instances in which digital transactions are not viable.  These exclusions are critical for accommodating persons who may struggle with the full shift to electronic means.  They include individuals who do not have access to banking services, certain emergency situations where electronic payments may cause undue hardship, national security or law enforcement activities where non-electronic transactions are preferable, and any other scenarios deemed necessary by the Secretary of the Treasury.

Alternative payment alternatives will be made available to individuals who meet these exclusions, ensuring that no person or institution is unnecessarily burdened by the move to electronic payments.

 

Implementation and Compliance of Electronic Transactions

 

Section 5 of the presidential order offers specific implementation methods to ensure smooth adaptation for all parties involved, hence facilitating the effective transition to electronic transactions.  This involves organizing large-scale public awareness activities and forming cross-sector alliances.

  • The Secretary of the Treasury, together with department heads, is responsible for a comprehensive public awareness campaign. This campaign aims to educate all Federal payment receivers on the transition to electronic means, including clear advice on available digital payment choices and how to set them up. The goal is to guarantee that everyone, especially those who are inexperienced with digital transactions, is appropriately prepared for this transition.
  • Agencies must collaborate with the Department of the Treasury to ensure a seamless transition to digital payments.  This involves providing appropriate assistance to impacted persons and businesses, particularly those who may have difficulty moving to electronic systems.
  • Addressing Financial Access – Recognizing that not everyone has access to the financial instruments required for electronic transactions, the Secretary of Treasury will collaborate with financial institutions, consumer advocacy organizations, and other stakeholders. The purpose is to create solutions that meet the requirements of unbanked and underbanked people, enabling universal access to digital payment choices.
  • Information Protection - The focus on information security is another important feature of Section 5.  The Secretary of the Treasury and agency heads have been directed to take all necessary precautions to secure classified information, systems, and personally identifiable information throughout the implementation of this order.  As the government moves to a digital payment infrastructure, ensuring data privacy and security becomes more important.

Reporting Requirements for the Transition to Electronic Payments

 

Section 6 of the executive order clearly defines the reporting requirements for managing the transition to electronic payments, guaranteeing accountability and progress monitoring throughout the implementation process.

  • Agency Compliance Plans - Within 90 days of the order, the heads of all federal agencies must submit a thorough compliance plan to the Director of the Office of Management and Budget (OMB).  This plan should include each agency's approach for reducing paper transactions.  These plans are intended to involve identifying present hurdles, describing essential interactions with financial institutions and stakeholders, documenting measures for technological improvements, and establishing timetables for complete compliance.

The compliance plans are supposed to provide a realistic assessment of the agency's present paper transaction procedures as well as the measures needed to completely transition to electronic funds transfers.  This might include pilot testing electronic payment systems, educating employees on new processes, and establishing new security controls to safeguard digital transactions.

  • The Secretary of the Treasury is also tasked with a broader oversight role and must submit an implementation report directly to the President via the Assistant to the President for Economic Policy within 180 days of the executive order's issuance.  This report will highlight progress across agencies, the success of public awareness efforts, challenges faced, and solutions used to overcome them.

The government's transition to electronic payments constitutes a considerable transformation of conventional financial processes.  As stated in the presidential order, the move intends to improve efficiency, lower costs, and decrease security concerns connected with paper transactions.  With tight implementation methods, public awareness campaigns, and precise reporting requirements, the parties involved are well-prepared to handle the digital change.  The initiative's success will be tracked and assessed using thorough compliance plans and frequent reports to guarantee openness and accountability.  Taxpayers and tax preparers will be watching carefully as these plans materialize to see how the modernization initiative affects government payment systems.