IRS Postmark Rule: What Qualifies as a Timely Filing?

The Internal Revenue Service’s “timely mailed, timely filed” rule, found in Internal Revenue Code Section 7502, states that a document is considered filed on the date it is mailed, not the date the IRS receives it. This provision prevents taxpayers from being penalized for postal service delays beyond their control. This guidance applies to filings for the 2024 tax year and subsequent years.

Qualifying for the Timely Mailed Timely Filed Rule

For a document to benefit from the timely mailed, timely filed rule, several conditions must be met. The rule applies to documents filed with the IRS, including tax returns, amended returns, and claims for credit or refund. The document must be in an envelope properly addressed to the correct IRS service center with sufficient postage fully prepaid.

The envelope must be postmarked by the United States Postal Service or an approved private carrier on or before the filing deadline. If a due date falls on a Saturday, Sunday, or a legal holiday, the deadline moves to the next business day. For instance, the standard April 15 deadline is extended if it falls on a weekend.

This rule only comes into play if the IRS receives the mailed document after the official due date. If a document is delivered on or before the deadline, it is considered on time, and there is no need to rely on the postmark date.

Approved Mailing Methods

The IRS accepts postmarks from the United States Postal Service (USPS) and also designates services from specific private delivery companies (PDS) that meet the rule’s requirements. Any mail sent through the USPS that receives a postmark is acceptable. The IRS publishes a list of the currently approved private services.

FedEx

• FedEx First Overnight
• FedEx Priority Overnight
• FedEx Standard Overnight
• FedEx 2 Day
• FedEx International Next Flight Out
• FedEx International Priority
• FedEx International First
• FedEx International Economy

UPS

• UPS Next Day Air Early A.M.
• UPS Next Day Air
• UPS Next Day Air Saver
• UPS 2nd Day Air
• UPS 2nd Day Air A.M.
• UPS Worldwide Express Plus
• UPS Worldwide Express

DHL Express

• DHL Express 9:00
• DHL Express 10:30
• DHL Express 12:00
• DHL Express Worldwide
• DHL Express Envelope
• DHL Import Express 10:30
• DHL Import Express 12:00
• DHL Import Express Worldwide

The list of designated private delivery services can be updated by the IRS. It is a good practice to confirm the current approved services on the official IRS website before mailing time-sensitive documents.

Proving Your Mailing Date

A standard USPS postmark is only effective if the IRS actually receives the document. If a document sent via regular mail is lost and never delivered, the taxpayer has no proof of filing and the return may be considered late.

To avoid this risk, taxpayers can obtain proof of delivery. Sending a document by U.S. Registered or Certified Mail provides evidence of delivery, and the date on the mailing receipt is treated as the postmark date. The receipt serves as proof of filing even if the IRS does not receive the item. Using an approved private delivery service provides similar protection, offering a reliable record of a timely filing where the shipping date is considered the postmark date.

Application to Tax Payments

The timely mailed, timely filed rule extends to tax payments sent through the mail. If a payment is mailed with a timely filed return, the payment is considered timely made, even if the funds are received by the IRS after the due date.

For a payment made by check or money order to be considered timely, the check must clear when the IRS presents it to the bank. The funds must be duly paid upon that presentation.

If a check is not honored by the bank—a “bounced check”—the timely mailing protection is nullified. The payment is then considered made on the date the IRS eventually receives valid funds. This delay will likely lead to failure-to-pay penalties and interest, calculated from the original payment due date.