Beginning December 24, 2025, changes in U.S. Postal Service (USPS) operations may affect whether mailed tax returns and payments are considered timely by the IRS.
Under Internal Revenue Code Section 7502, the IRS treats the postmark date as the filing or payment date—not the day you drop your envelope in the mail. The issue is that USPS now applies most postmarks at automated processing centers, which may be days after you hand your mail to the post office.
Why This Matters
If the postmark date is after a tax deadline, the IRS may treat your return or payment as late—even if you mailed it on time. This is especially important for estimated tax payments mailed close to the due date.
How to Protect Yourself
If you plan to mail a tax return or payment near a deadline, we strongly recommend one of the following:
• Request a manual postmark or a PVI label at the post office counter on the day you mail it
• Use certified or registered mail, which provides proof of the mailing date
• Use an IRS-designated private delivery service (such as approved FedEx or UPS services)
Bottom Line
Because postmark dates may no longer match the day you mail an item, waiting until the deadline to mail tax payments or returns now carries more risk. Taking one of the steps above can help prevent late-filing penalties and disputes with the IRS.
If you have questions or would like help choosing the safest filing or payment method, please contact our office.
