Dear ALTA members;
Many of you have reached out to us to inquire about the mandate to remit electronic payments to IRS.
As of January 8, 2026, the IRS continues to accept paper checks for FIRPTA withholding payments, along with the required Forms 8288 and 8288-A.
This aligns with IRS statement on September 23, 2025, IRS news release (IR-2025-94) addressed phasing out paper refund checks (not payments to the IRS), and no subsequent official IRS guidance has mandated electronic-only deposits for FIRPTA withholding via EFTPS.
Although an Executive Order from March 2025 aimed to modernize federal payments (including receipts), the IRS has NOT yet implemented a mandatory electronic requirement specifically for FIRPTA remittances. Industry sources (e.g., title companies and law firms) report ongoing confusion, but confirm that, absent new IRS rules, traditional paper check submissions remain valid.
You can safely continue current practices for now. Monitor irs.gov for any updates, especially ahead of the 2026 filing season, as further guidance on electronic processing may be forthcoming.
If you need clarification on a particular case, feel free to call us, we will be glad to assist you!
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Mary Enzi CAA
Tax Solutions – FIRPTA Consulting
[email protected]+1 (281) 578-1040
Office Manager
Katy TX
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