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

  • PSC Responds to SEC’s Semiannual Reporting Proposed Amendments
    The PSC expressed qualified support for the SEC’s proposed amendments to allow semiannual reporting (Form 10-S), citing flexibility for companies. However, they raised some concerns and stressed that independent accountant reviews must be maintained.
  • PSC Shared Input on ASB's Proposed Statement on Standards for Attestation Engagements
    The PSC supports the ASB’s proposed SSAE, agreeing it modernizes attestation standards and effectively addresses sustainability reporting. The committee offered several recommendations to enhance clarity, implementation and practical application.
  • IRS Collections Season Underway
    The IRS began its 2026 collections season with notices issued starting June 8. Practitioners should help clients resolve issues quickly using online tools. The IRS is also expanding scheduled, in-person “coordinated field activities” for certain cases.

Support the Next Generation

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