Tax & AccountingJanuary 22, 2026

USPS postmark changes: New rules that could delay mailed tax returns

By: Wolters Kluwer Tax and Accounting
Beginning December 24, 2025, the United States Postal Service (USPS) quietly implemented significant updates to how postmarks are defined and applied. These changes directly affect taxpayers who plan to mail their tax returns to avoid e-filing fees and may inadvertently put them at risk of late filing penalties if they rely on old assumptions about postmark timing.

As a tax preparer, understanding these changes is essential so you can properly advise your clients before they drop a return in the mailbox thinking they're “safe” on a deadline day.

What changed with USPS postmarks?

Historically, if taxpayers deposited their tax return in a mailbox or handed it to USPS on the due date, the postmark would reflect that day. This is no longer the case.

According to the USPS’s updated Domestic Mail Manual, the postmark date now reflects the moment the envelope is first processed by an automated USPS sorting facility, not the moment the taxpayer hands over the envelope or drops it off.

In practice, this means: 
  • A return dropped in a mailbox on April 15 could be sent to a regional processing center and not receive a postmark until April 16 or later.
  • Local offices and collection boxes are no longer tied to same-day postmark expectations.
  • USPS explicitly warns that the postmark date may not match the date the customer mailed the item, due to transportation delays and consolidated processing operations.
This inconsistency puts taxpayers at risk because the IRS still uses the postmark date, not the mailing date, to determine timely filing under IRC §7502.
The USPS postmark update is more than a technical adjustment. It fundamentally shifts the reliability of the “mailbox rule” that taxpayers have depended on for decades.

Why this matters for taxpayers who want to save money by mailing returns

Many taxpayers choose to mail their return to avoid paying an e-file fee. But under the new USPS system, the savings may cost them more in penalties and interest if the postmark ends up being a day (or several days) late.

Key risks include:
  • Late filing penalties if a return mailed on time is given a late postmark due to USPS routing delays.
  • No guarantee that a return dropped in a mailbox on the deadline will receive that same-day postmark.
  • No consistent processing timeline, as mail may travel farther before postmark assignment.

What tax preparers should tell clients who still want to mail returns

If a client insists on mailing, advise them to use methods that provide reliable, date-specific evidence:
  • Visit a USPS retail counter and request a manual “round date” postmark. This is the only way to ensure the postmark reflects the actual date of mailing.
  • Use Certified Mail, Registered Mail, or a Certificate of Mailing for proof.
  • Mail early, avoiding lastminute filings altogether.

How e-filing completely circumvents these problems

Unlike mailed returns, e-filed returns are timestamped the moment the IRS receives them electronically, meaning:
  • No dependency on USPS operations, delays, or postmark accuracy.
  • Immediate confirmation of submission.
  • Guaranteed proof of filing date, eliminating disputes about timeliness.
  • Lower risk of penalties — especially critical during deadline-heavy periods.
With the new USPS system, e-filing has become the most reliable and secure method for ensuring timely submission. Even taxpayers concerned about cost can benefit, given the potentially higher financial consequences of a late filed paper return. 

As the California Franchise Tax Board notes, these USPS changes reinforce the importance of e-filing whenever possible.

Final thoughts for tax preparers

The USPS postmark update is more than a technical adjustment. It fundamentally shifts the reliability of the “mailbox rule” that taxpayers have depended on for decades. As a result:
  • Mailed returns are now riskier than ever for clients trying to meet filing deadlines.
  • e-filing is the safest and most predictable method for ensuring compliance.
  • Preparers should proactively educate clients, especially those motivated solely by cost savings, about the hidden risks of mailing paper returns under the new system.
Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and expertise that helps tax, accounting and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed and accuracy.

Back To Top