Jim de Bree | Postmarks, Tax Returns and Ballots |
At the beginning of every tax season, the American Institute of Certified Public Accountants presents a risk management webcast advising its members of potential problems tax practitioners may face in the coming tax season. This year there is a new risk — the U.S. Postal Service has changed the rules regarding postmarks.
For years, the longstanding rule was that a tax return is timely filed and a payment is considered timely if mailed by the due date. To be more precise, timeliness is established when a tax return or payment voucher is properly addressed, has adequate postage, is deposited with the post office by the due date, and finally, is postmarked by the due date.
Historically, the postmark reflected the date the item was deposited in the mail. However, last November, USPS issued FR-Doc. 2025-20740, which changed the definition of a postmark and when postmarks are applied for items mailed on or after Dec. 24, 2025.
While there are changes affecting the manner in which postmarks are applied, the most substantive change is that the postmarked date no longer reflects the date the item was deposited in the mail,........