Electronic Filing and Payment Fairness Act

Summary

Treats the date a taxpayer (or their agent) sends a tax return, claim, statement, other required document, or payment electronically as the official delivery or payment date even if the IRS reviews or accepts it later. The Secretary of the Treasury must issue implementing regulations or guidance by December 31, 2025; the rule applies to electronic submissions made after December 31, 2025.

• Electronic transmission date will be treated as the official delivery or payment date for returns, claims, statements, other required documents, and payments.
• The Secretary must issue implementing regulations or guidance by December 31, 2025.
• The new rule applies to electronically transmitted documents and payments sent after December 31, 2025.
• The change affects timing disputes about late filing or late payment penalties when the electronic send date differs from IRS receipt/processing date.
• Taxpayers, tax preparers, payroll administrators, and e-file/payment vendors will need updated procedures and recordkeeping to rely on transmit timestamps.
• The bill does not appropriate funding or authorize new programs; it is an administrative change to tax filing/payment timing.
• Implementing regulations will need to define successful transmission, acknowledgments, and treatment of failed or incomplete transmissions.
• Likely reduces some taxpayer risk of late-filing penalties when transmissions occur before deadlines but IRS acceptance is delayed.