Electronic Filing and Payment Fairness Act

This bill updates tax filing rules so that when you send tax forms or payments online to the IRS, they count as delivered on the exact day you send them—just like the postmark rule for mailed items. This means if you click “submit” by the deadline, it’s on time, even if the IRS reviews it later .

The IRS must also put out guidance to explain how this works for electronic filings and payments by December 31, 2025. The new rule applies to items sent after December 31, 2025 .

• Who is affected: Anyone who files or pays federal taxes electronically.
• What changes: The “date sent” online becomes the official delivery/payment date; the IRS must issue guidance to clarify details .
• When: Applies to documents and payments sent after December 31, 2025.