Reminders

Direct deposits—Part III, line 11. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds. To directly deposit the amount shown on line 11a to your checking or savings account, complete lines 11c through 11f.

Electronic payments. The IRS also recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your IRS Online Account. See Making a Payment, later, or go to IRS.gov/Payments to see all your payment options.

Expiration of oil spill liability taxes (IRS Nos. 18 and 21). The section 4611 tax on crude oil received (domestic petroleum oil spill tax) or petroleum products entered (imported petroleum oil spill tax) expired after 2025.

Caution: Don't enter the expired taxes on the lines for IRS Nos. 18 and 21 unless Congress extends the taxes. To find out if legislation extends the taxes so that you can report them on your 2026 tax return, go to IRS.gov/ Form6627 .

The One Big Beautiful Bill Act (the Act) of 2025 made the following changes for 2026.

Excise tax on remittance transfers. The Act created new section 4475, which imposes a 1% excise tax on certain remittance transfers that occur after 2025.See Excise tax on remittance transfers (IRS No. 155) . Limited penalty relief related to remittance transfer tax deposits for the first, second, and third calendar quarters of 2026 has been provided, go to IRS.gov/RemittanceTaxPenaltyRelief for more information.