Mobility Matters

The IRS’s transition to digital‑only refunds under Executive Order 14247 represents a meaningful shift in how tax payments and refunds are administered. While intended to improve efficiency and security, the move away from paper checks has distinct implications for global mobility programs, particularly those that rely on established refund and settlement processes under tax equalization arrangements.

For employers managing globally mobile employees, the digital transition may affect refund timing, control, and visibility, especially where assignees lack U.S. banking access or are no longer located in the United States at the time refunds are issued. As digital processes become more prevalent, organizations may find value in reassessing how tax funding, settlement mechanics, and employee communications operate within an increasingly electronic tax environment.

This Mobility Matters article explores the policy context, operational considerations, and potential approaches global mobility leaders may consider as IRS refund and payment processes continue to evolve.