USPS Making Changes to Postmark Date System

USPS is changing its postmark rules effective 12/24/25. Machine postmarks may reflect processing date, not drop-off date, which could affect timely tax filings. To protect filing dates, request a manual postmark or use Certified or Registered Mail.

The U.S. Postal Service (USPS) is changing its postmark date system, effective 12/24/25. This new rule, published in the 11/24/25 Federal Register, clarifies that a machine-applied postmark indicates the date of the "first automated processing operation" at a processing facility, which may be later than the date the mail was dropped off. This could be problematic for tax filings, because if received after the due date, the document won't be considered timely filed or the payment timely made unless the postmark bears a date on or before the due date (IRC Sec. 7502). According to the rule, a sender who relies on this timely mailing rule should request a manual postmark by presenting their envelope at a USPS retail counter. The postage validation imprint applied to the envelope when a customer pays for postage will also show the correct USPS acceptance date. Senders may also use Registered or Certified Mail to obtain a receipt as evidence of the mailing date. FR Doc. 2025-20740.

Topics:

You May be Interested in

  • The IRS May Owe Your Clients Money from the COVID Period
    Recent court decisions have opened a largely overlooked opportunity for significant tax refunds based on mandatory disaster relief under IRC Section 7508A during the federally declared COVID-19 disaster period. As a result, interest and penalties assessed during this period may be invalid and refundable, and some taxpayers who received refunds may also be entitled to unpaid overpayment interest. While uncertainty remains and the IRS may resist such claims, timely protective refund filings are critical to preserve clients rights as the statute of limitations continues to run.
  • TXCPA Advocates for Accounting’s Recognition in Definition of Professional Degrees for Student Loan Eligibility
    TXCPA submitted a formal comment to the U.S. Department of Education urging recognition of accounting as a professional degree program to protect graduate-level federal loan access and strengthen the future CPA pipeline.
  • The Verdict is In. The Texas Franchise Tax is GILTI, Raising New Questions and Potential Issues
    Beginning with the 2026 report year, the Texas Comptroller will align the franchise tax with the current Internal Revenue Code, likely requiring GILTI to be included in total revenue. This change raises sourcing, statutory and potential constitutional questions for businesses with foreign operations, creating new uncertainty and possible tax impacts.

Support the Next Generation

Donate to TXCPA scholarships and help aspiring accountants achieve their goals.