According to the National Taxpayer Advocate’s Annual Report to Congress, more than 155 million people filed their individual federal income tax returns electronically last year. That leaves more than 11 million people who filed their tax returns on paper. If you file via paper or make your tax payments via check, this tax blog is for you!
As we approach the deadline for filing 2025 individual tax returns (April 15, 2026; insert song “Final Countdown” by Europe), keep in mind that changes in the United States Postal Service (USPS) operations may affect when postmarks are applied.
The IRS considers a return timely if it is either:
- Received by the IRS on or before the deadline, or
- Postmarked on or before the deadline (properly addressed, sufficient postage, and eventually received).
Although USPS has not changed how postmarks are applied, it has adjusted its transportation operations, which may delay when mail reaches processing facilities. In practice, this means a letter dropped into a blue USPS mailbox may:
- Not be collected the same day, and
- Take longer to reach an originating processing facility than it did previously.
How to ensure your return or payment is timely:
- Visit a USPS retail location and request a manual postmark at the counter. This is free.
- Consider purchasing a Certificate of Mailing via Registered or Certified Mail. This provides a mailing receipt as proof of timely submission. Always save your receipts!
If the IRS questions the timely filing of your return or payment, stay calm. An experienced tax attorney can help. With over 25 years of experience counseling clients and representing them before the IRS, the tax controversy attorneys at Dickinson Wright are here to assist.
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About the Authors:
Emily Burdick
is a Certified Fraud Examiner and Michigan CPA with extensive experience in commercial litigation, tax disputes, and internal and regulatory investigations. She advises individuals and businesses on audits, controversies, contract disputes, and financial investigations, using her accounting and investigative expertise to analyze complex data and resolve disputes efficiently.
Angelique M. Neal
has over 20 years of experience in federal and state tax law, including audits, collections, and reporting compliance for individuals and businesses. She previously served as a senior IRS trial attorney and Special Assistant U.S. Attorney, giving her insight into IRS processes and tax dispute resolution.