Postmark Date

Jeremy Springer
May 4
2 min read

The US Postal Service has proposed new rules on postmarks and postal possession. The rules affect the date on which a tax return is considered to be filed or a payment is considered to be made. Under IRC section 7502, the timely mailing of a tax return is treated as timely filing and timely payment of a tax due. However, under the proposed postal service rules, the date the tax return or payment is delivered to a local post office for mailing is not necessarily the date the tax return or payment is treated as being made.

Vintage gray U.S. Mailbox with "U.S. MAIL" text. Rusty label marked "Bruce." Weathered texture, blurred natural background.

The proposed rule states the following:

“Although every postmark contains a date, that date does not inherently align with the date that the Postal Service first accepted possession of a mailpiece. Rather, the postmark date represents the date on which a mailpiece was accepted at a retail location, or the date of the first automated processing operation performed on that mailpiece at a processing facility. Most postmarks fall into the latter group—that is, they are applied by machines in originating processing facilities. A mailpiece is not always entered into an originating processing facility on the same date that it was first tendered to the Postal Service, nor is it always processed on the same date that it arrived at a processing facility. As a result, the date of a postmark applied at a processing facility shows that a mailpiece was in the Postal Service’s possession on that date but does not foreclose the possibility that the mailpiece was mailed before that date. In other words, the date on a machine-applied postmark may reflect the date on which the mailpiece was first accepted by the Postal Service, but that is not definitively the case. As noted, customers who wish to obtain a receipt containing the date when the Postal Service first accepted possession of a mailpiece can take advantage of one of the services (including the Certificate of Mailing service) that provide such receipts.”

The proposed rules further explain that a customer can request a postmark at a postal retail location, which will be considered the date of mailing. Absent such a request, the date of mailing could be days later when the mail is processed and postmarked at a processing facility.

To ensure timely filing or timely payment of a tax due, it is recommended that taxpayers obtain a postmark at their postal retail location, either via certified mail, or other method in which a postmark is placed on the mail piece at the time it is delivered to the post office.

Cross Reference: https://www.federalregister.gov/documents/2025/08/12/2025-15266/postmarks-and-postal-possession

Legal Disclaimer: This post contains general information for taxpayers and should not be relied upon as the only source of authority. Taxpayers should seek professional tax advice for more information. This information was current at time of posting; we are not responsible for updating this or any blog post/article for subsequent changes in the law or its interpretation.