12/24/2025
TaxRex Family please be aware of some changes to the mailing of tax documents to the IRS.
USPS Postmark Dates Can Affect Timely Tax Filings
The U.S. Postal Service (USPS) finalized a rule that changes how postmarks are defined and applied, with important implications for timely tax filings. The rule adds §608.11, Postmarks and Postal Possession, to the Domestic Mail Manual and clarifies what a postmark represents. Under the new guidance, most machine-applied postmarks reflect the date of the first automated processing operation at a USPS facility, not the date a document is delivered to the Postal Service. Because postmarking often occurs after transportation from a retail unit and may cross calendar days, the date on the envelope is not always a reliable indicator of when the item was mailed. The USPS also notes that not all mail receives a postmark, and the absence of one does not mean the item was not accepted.
This clarification is especially important for tax professionals because §7502 relies on the postmark date to determine whether a return or document is filed on time when it is mailed. To ensure proof of mailing on the correct date, taxpayers should request a manual postmark by walking into a post office. They can also obtain a postage validation imprint, use certified or registered mail, or request a certificate of mailing from a postal employee.
