What You Need to Know for Upcoming Tax Filings and Payments
Beginning December 24, 2025, the U.S. Postal Service (USPS) implemented a significant change to how postmark dates are determined. While this change does not alter tax law itself, it can affect whether mailed tax forms and payments are considered timely filed. This update is especially important for taxpayers who still rely on mailing paper returns, extension requests, or tax payments.
What Changed?
Historically, a postmark generally reflected the date you dropped mail in a USPS mailbox or handed it to a postal employee. Under the new rule, the postmark date now will reflect the date the item is first processed at a USPS sorting facility, which can occur one or more days after mailing.
Why This Matters for Taxes
The IRS and many state taxing authorities rely on the postmark date to determine whether a tax return, extension, or payment was submitted on time. This is known as the “mailbox rule.”
With the new USPS process:
- A return mailed on the due date (such as April 15) may receive a postmark dated after the deadline.
- Payments that appear late based on the postmark could be subject to penalties and interest, even if you mailed them on time.
- Extension requests, estimated tax payments, amended returns, and refund claims may also be affected.
Common Situations at Risk
You may be impacted if you mail:
- Individual or business income tax returns
- Extension requests (Forms 4868 or 7004)
- Estimated tax payments
- Balance due payments with a paper return
- State or local tax filings that rely on postmarks
How to Protect Yourself
To reduce the risk of late filing or payment issues, we recommend the following best practices:
- Consider Electronic Filing and Payment: E-filing and electronic payments provide immediate confirmation and eliminate postal timing concerns entirely.
- Use Certified or Registered Mail: These options provide proof of mailing and an acceptance date, which can be critical if a deadline is questioned.
- Request a Counter Postmark: If you mail time sensitive documents, take them to a USPS counter and request a same day postmark.
- Obtain a Certificate of Mailing: This inexpensive USPS service provides official proof of the date you mailed an item.
- Mail Early: Avoid mailing tax documents on the due date. Send them several days in advance to allow for processing time.
Our Recommendation
If possible, electronic filing and electronic payment methods are the safest and most reliable options under the new USPS rules. If you prefer mailing documents, planning ahead is now more important than ever.
If you have questions about how this change may affect your specific situation, or if you would like help transitioning to electronic filing or payments, please call us at (401) 921-2000 or contact us here.