Why this matters to owner-operators and fleet managers
A new Journal of Accountancy podcast features Melanie Lauridsen, the AICPA’s vice president for Tax Policy & Advocacy, unpacking three hot-button issues that directly affect small trucking businesses: the impact of a federal government shutdown on IRS service levels, the profession’s push for timely tax guidance, and the IRS plan to phase out paper refund checks. For fleets and owner-operators operating on thin margins and tight cash cycles, these developments can influence cash flow, compliance timelines, and the level of support you can expect when you need help from the IRS.
Key takeaways from the podcast
- Shutdowns disrupt IRS service. Even when some “essential” functions continue, many taxpayer-facing services slow or pause, extending wait times and delaying responses.
- Filing season pressure increases. Shutdowns can compress already-busy filing windows, raising the risk of last-minute scrambles for extensions, payments, and refund timing.
- Paper refund checks are being phased out. The IRS has announced a transition away from mailing paper refund checks to most taxpayers, pushing electronic payments for speed, security, and cost savings.
- Guidance is trickling out. With numerous tax provisions still awaiting detail, practitioners and business owners must monitor updates to avoid missteps during year-end and early-2026 filing.
What the shutdown means for your trucking operation
If you’re counting on transcripts to resolve notices, need to update a payment plan, or are waiting on identity verification to release a refund, prepare for delays. While core processing can continue, services like phone support and certain casework often slow during shutdowns. That can cascade into timing risk for Q4 and year-end tasks, including final estimated tax payments due January 15, 2026, and extension clean-up returns due before year-end. Plan for longer lead times with your tax professional and build extra cushion into cash forecasting to absorb delayed responses or refunds.
Paper refunds are going away—act now to go digital
The IRS has stated it will phase out paper tax refund checks for individual taxpayers, with limited exceptions. Most taxpayers already receive refunds by direct deposit, but if you or your drivers have relied on paper checks, now is the time to set up an electronic option. Electronic refunds typically arrive faster than checks, reduce fraud risk, and avoid postal delays—critical advantages when fuel, insurance, and maintenance bills can’t wait.
- Confirm bank details for direct deposit on your next return.
- For those without a traditional bank account, explore low-cost accounts, credit union options, or prepaid debit solutions.
- If you use a tax pro or payroll provider, verify that your account information is current and that refund and payment preferences are set to electronic.
Expect slower guidance—so control what you can
The profession continues to press for faster, clearer guidance on new and revised tax provisions. Until more is final, keep documentation tight: log per-mile expenses, retain fuel and maintenance records, and track depreciation and equipment purchases in real time. Solid records protect you if a delayed IRS response leaves open items hanging into busy season.
Action checklist for fleets and owner-operators
- Map cash flow now. Assume longer timelines for IRS responses and potential refund delays. Build a buffer for January and February expenses.
- File and pay electronically. E-filed returns with direct deposit are typically processed faster than paper filings and checks.
- Set up an IRS online account and enroll in EFTPS (or confirm your credentials work) so you can make and verify payments without calling.
- Get ready for the January 15, 2026 estimated tax deadline. Review year-to-date profit, including peak-season loads, to avoid underpayment penalties.
- Coordinate with your CPA early. If you’ll need transcripts, penalty abatements, payment plan changes, or POA updates, start now given service slowdowns.
- Tighten documentation. Keep driver settlement statements, IFTA fuel records, tolls, repairs, and equipment invoices organized to speed preparation and reduce follow-ups.
- Review refund strategy. If you typically receive a large refund, consider adjusting 2026 estimates to keep more cash in your business throughout the year.
Bottom line
For trucking businesses, time is money—and both are at stake when IRS service slows and paper refund checks go away. Shift to electronic filing, payments, and refunds; pad your timelines; and stay in close contact with your tax advisor. Taking these steps now will help you keep trucks moving, payroll on time, and tax compliance on track even as the rules of the road continue to evolve.
Sources Consulted: Journal of Accountancy Podcast; IRS Newsroom; Associated Press; Forbes.
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
