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IRS Timely Mailed, Timely Filed Rule

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IRM Part 25.6.1.6.15.2(e)

Timely Mailing, Timely Filed Rule:

  1. In general, an original tax return or a claim for refund that is received after a due date (including an extended due date), but that is postmarked (or that is marked by a designated Private Delivery Service (PDS)) on or before the due date is deemed to be filed on the date of the postmark (or designated PDS mark). A document filed with an authorized electronic return transmitter is deemed to be filed on the date of the electronic postmark given by the electronic return transmitter per Treas. Reg § 301.7502–1(d).

Note:

The Service updates the list of designated PDS's as needed (e.g., Notice 2016-30, 2016- 18 I.R.B.676, is effective April 11, 2016).

  1. Privately metered mail. Mail that is privately metered qualifies for the timely mailing rule if the meter date is timely and if the document is delivered within the time ordinarily required for the delivery of a document properly mailed and postmarked at the same point of origin by the United States Postal Service. See Treas. Reg. § 301.7502-1(c)(1)(iii)(B)(1)
  2. Foreign postmark. A document officially postmarked in a foreign country (or marked by an international designated PDS) may be accepted if postmarked on or before the last day for filing. See Rev. Rul. 2002–23, 2002–1 C.B.811.

· Saturday, Sunday, or Legal Holiday (SSLH) Rule.

  1. In general, when the last day for filing falls on a Saturday, Sunday or legal holiday and the taxpayer actually filed by the next succeeding day which is not a Saturday, Sunday, or legal holiday, the tax return or claim is considered to be timely filed on day received. For example, when the April 15 falls on a Sunday, section 7503 extends the due date of income tax returns to Tuesday April 17, because Monday April 16, is a legal holiday. Section 7503 does not deem a different filing date when a filing is actually received by the next succeeding day. For example, a Form 1040 received on Tuesday, April 17 is considered filed on Tuesday April 17. See Rev. Rul. 81-269, 1981–2 C.B. 243 (at Situation 2).
  2. Early filed return. IRC § 7503 does not change the date prescribed for filing to the next succeeding day. For example, a Form 1040 received on Friday, April 13 is deemed filed on Sunday, April 15 (under the early-filed tax return rule, above). See Rev. Rul. 81-269 (Situation 1).
  3. Coordination of Timely Mailing Rule and the SSLH Rule. When the last day for filing falls on a Saturday, Sunday, or legal holiday, the timely mailing rule applies based on the next succeeding day which is not a Saturday, Sunday, or legal holiday. A document received after the next succeeding day is treated as timely filed on the due date (April 15) when the date of the postmark (or designated PDS mark) is on or before the due date. A document received after the next succeeding day is treated as timely filed on the date of the postmark (or designated PDS mark) when the date of the postmark (or designated PDS mark) is after the due date (April 15) but on or before the next succeeding day that is not a Saturday, Sunday, or legal holiday.

Example:

A return postmarked on Saturday, April 14, and received on Wednesday, April 25, is deemed filed on April 15 under the timely mailing rule and the early-filed tax return rule.

Example:

A return postmarked on Monday, April 16, and received on Wednesday, April 25, is deemed filed on Monday, April 16, under the timely mailing rule and the SSLH rule because April 15 fell on a Sunday.

Example:

A return postmarked on Tuesday, April 17 and received on Wednesday, April 25 is deemed filed on Tuesday April 17, under the timely mailing rule and SSLH rule because Monday, April 16 is a legal holiday.

  1. Legal Holiday includes a Statewide Legal Holiday. Whether a taxpayer is covered by the SSLH rule regarding a statewide legal holiday depends on where the taxpayer is directed to file or pay and not on whether or not the taxpayer is a resident of that state. See Rev. Rul. 2015–13, 2015-22 I.R.B. 1011, concerning Patriots’ Day in Massachusetts. IRM 25.6.1.6.18(3) for more information.
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