When Does the IRS Consider My Return “Mailed?”
Section 7502 of the Internal Revenue Code states that:
if any return, claim, statement, or other document is properly mailed on or before the due date of the document, but the document is received by the Service after the due date, the date of mailing (the postmark date)will be considered the date on which the document was filed, if the document was mailed by the U.S. Postal Service.
In Publication 17, – Your Federal Income Tax, the IRS states:
Your paper return is filed on time and if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered.
So the postmark is what counts, when mailing your business tax return.
What About Private Delivery Services?
The IRS says, “If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. ” (The IRS lists DHL, Federal Express, and UPS as designated private delivery services.) But the court cases governing these cases have been inconsistent among the states and using the general rule (i.e. use of the U.S. mails) is the only safe way to ensure that your business tax return will be considered "mailed" by the IRS. The IRS also emphasizes that private delivery services cannot deliver items to PO Boxes; and that you must use USPS to mail to IRS PO boxes.
What about Electronic Filing?
If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. The date and time in your your time zone controls whether your electronically filed return is timely.
Some suggestions:
- Copy the envelope. If you can take a digital photo of the envelope on it or run the envelope through a copier (after it is postmarked, of course), you can verify the postmark in case of a question.
- Send Certified. I always send my business tax returns by certified mail. It costs a little more, but you get a receipt with a postmark on it, and you can go to the USPS website and enter the receipt number to verify that your return was received.
- Or do both. Whatever you do, be sure you can prove your postmark or e-file date for your return.
