Last reviewed 24 October 2026.
A federal tax refund paid by paper check is a US Treasury check. For payees outside the United States, the practical questions are less about the check itself than about the documents that show where the refund came from. This guide sets out what those documents are and how they relate to the check.
Why the check was issued on paper
Since 30 September 2025 the IRS has been phasing out paper refund checks for individuals, in line with Executive Order 14247. The IRS does not pay refunds into foreign bank accounts, so a check can still be issued where no eligible US account was provided, and checks issued before the change remain in circulation.
The documents behind a refund
- The tax return. For non-resident individuals this is usually Form 1040-NR for the year shown on the check. The name and taxpayer number on the return should match the payee and the identity documents.
- Withholding statements. The forms showing the US tax withheld that is being refunded: Form 1042-S for most income paid to non-residents, Form W-2 for wages, and in some cases Form 1099.
- Taxpayer number. The ITIN confirmation (IRS Notice CP565) or Social Security card.
When the amount differs from the return
The figure on the check does not always equal the refund claimed. The IRS pays interest on refunds issued more than 45 days after the filing deadline or the filing date, which increases the amount. A refund can also be reduced where part of it has been applied to a debt, for example under the Treasury Offset Program; a notice explaining the adjustment is normally sent separately. Either notice should be kept with the return.
Validity and replacement
US Treasury checks must be negotiated within one year of the issue date (31 U.S.C. § 3328); “Void after one year” is printed on the face. A check that has expired, or that has been lost, stolen or destroyed, cannot be paid and has to be replaced by the IRS, which can take several months. A check with little time remaining should be submitted promptly.
Joint refund checks
Non-resident aliens filing Form 1040-NR cannot file joint returns, so joint refund checks are uncommon for payees abroad. They usually arise where a couple was treated as US resident for the year. Checks payable to more than one person are reviewed individually.
Endorsement
The payee named on the check signs the back and writes “For remote deposit only at checkcashing.us” beneath the signature. Nothing else should be written on the check.
Fee and timing
A fee of 10% of the face value is deducted from the proceeds; nothing is payable upfront. Funds are paid 14 days after the check clears, or longer for checks over USD 100,000. Full details are in the FAQ and terms.
Sources
- IRS: IRS to phase out paper tax refund checks (IR-2025-94)
- 31 U.S.C. § 3328: Paying checks and warrants
- 26 U.S.C. § 6611: Interest on overpayments
Apply
The application takes about ten minutes. Nothing is payable upfront; the fee of 10% of face value is deducted from the proceeds.