For years the IRS has pushed taxpayers toward digital filing and direct deposit. But there is one major exception that still refuses to enter the modern world:

Refunds from Amended Returns (Form 1040-X).

Even if your original tax return was fully digital, fully accepted, and fully direct-deposited, the IRS almost always issues amended refunds as paper checks — not electronic deposits.

This single exception adds 1–2 extra weeks to your final refund timeline, even when your WMAR (Where’s My Amended Return) status says “Completed.”

Why Amended Refunds Are Still Issued as Paper Checks

The IRS processes amended returns using a completely separate workflow from original returns.

Where your original return moves through:

• Modernized e-file
• Master File direct entry
• The standard weekly processing cycles

Your amended return goes through:

• Manual entry
• Manual review
• Manual correction
• Separate disbursement channels

Because the 1040-X review system was built decades ago, it does not interface with the modern ACH (direct deposit) payment system.

This means:

Direct deposit is not available for amended refunds — even if you request it.

What WMAR Actually Means When It Says “Completed”

Taxpayers often check WMAR and see:

Status: Completed
Status: Adjustment Finished
Status: Case Closed

But this does not mean the refund has already been issued electronically.

Instead, it means:

• The IRS corrected the return
• The amended balance was finalized
• A check has been authorized
• Your refund has been sent to the Treasury Department
• A paper check is being printed and mailed

And that mailing process adds significant extra time.

The Real Timeline: How Long the Paper Check Takes

After WMAR shows “Completed,” the refund payment enters the Treasury printing and mailing queue.

Estimated timeline:

Day 1–3:

The IRS finalizes your amended refund total.

Day 4–7:

The refund is transferred to Treasury Fiscal Services for check printing.

Day 7–12:

The physical check is printed, sealed, sorted, and truck-routed.

Day 12–18:

Postal Service delivers the check.

This is why the IRS warns that amended refund payments take an additional 1–2 weeks even after WMAR shows completion.

Why the IRS Hasn’t Moved Amended Refunds to Direct Deposit

Three reasons:

1. Outdated Systems

The 1040-X system is still tied to paper-based workflows.
ACH integration is not yet supported.

2. Fraud Prevention

Amended returns often involve:

• Additional credits
• Corrected income
• Dependency changes
• New refunds

The IRS prefers paper checks for security and tracking.

3. Manual Review Requirement

Amended returns are touched by multiple IRS employees.
This manual chain increases the use of paper documentation.

Important: Even If You File the 1040-X Electronically, the Refund Is Still a Paper Check

E-filing the amended return only speeds up:

• IRS receipt of your correction
• Data entry
• Review assignment

It does not change the refund payment method.

The IRS does not offer electronic deposits for amended refunds — not for 2026, not for earlier years, and not for any filing status.

Signs Your Amended Refund Has Been Mailed

You may see these indicators:

• WMAR shows “Completed”
• Transcript posts TC 290 (adjustment)
• Transcript posts TC 846 (refund issued — but only when final)
• No direct deposit date shows on WMR
• No bank deposit is pending

Remember:
The TC 846 for amended refunds corresponds to a check, not a direct deposit.

Why Amended Refunds Cannot Be Combined with Your Original Refund

If you file a 1040-X after the IRS already issued your original refund:

• You will receive two payments
• One by direct deposit (original)
• One by paper check (amended)

They are processed on different systems and cannot be combined.

Amended returns operate under old IRS systems that still rely on manual review and paper-based refund issuing.

Now you understand:

✓ Why your amended refund cannot be direct deposited
✓ Why WMAR shows “Completed” before the refund arrives
✓ Why an extra 1–2 weeks is unavoidable
✓ What transaction codes signal an amended payment
✓ Why amended refunds remain separate from your original refund

If you’re waiting on money from a 1040-X, a paper check is the only method — and the delay is built into the process.