October 2024 - Monthly Newsletter

For taxpayers who seek to demonstrate that their mailed return, payment, or other document was timely filed with the IRS, various rules apply depending on the method of mailing:

Timely mailing rule. The timely mailing rule (also known as the postmark rule) provides that for documents or payments that are (1) postmarked on or before the due date; (2) deposited in the U.S. mail or with a designated private delivery service; and (3) in a properly addressed, postage pre-paid envelope, the postmark date is treated as the date of filing or payment.

However, it's important to note that when a document is sent by first class mail (via USPS, but not as registered or certified mail) the taxpayer has the burden of proving that the document or payment was actually delivered to the IRS.

Use of registered or certified mail. Taxpayers also may choose to use registered or certified mail to better ensure their document or payment is treated as timely filed.

For documents or payments sent by U.S. registered mail, the date of registration is treated as the postmark date. If sent by U.S. certified mail, the date of the postmark on the sender's receipt is treated as the postmark date. By using registered or certified mail, taxpayers can avoid the risk of their document or payment not being postmarked on the same day that it is deposited in the mail.

If a document (but not a payment) is sent by registered or certified mail, this is prima facie evidence that the document was delivered. For this treatment, documents must be properly registered or a postmarked certified mail sender's receipt must be properly issued. In addition, the envelope containing the document must be properly addressed.