IRS & agencies
Is my IRS return or letter on time if it's postmarked by the deadline?
Updated · By the Certified Letter Online team
Yes. Under 26 U.S.C. 7502, a federal tax return, claim, document or payment mailed by U.S. mail is treated as filed on the date of the USPS postmark, if it was properly addressed, had the right postage and was postmarked on or before the due date. If you send a document by Certified Mail, the postmark on your sender's receipt counts as the postmark date, and the postmarked receipt is prima facie evidence that the IRS received it.
Without registered or certified mail (or an IRS-designated private delivery service), a postmark alone doesn't prove the IRS received a document that went missing.
| How you mail it | Postmark date proof | Proof the IRS received it if lost |
|---|---|---|
| Regular First-Class Mail | USPS postmark on the envelope | None |
| Certified Mail | Postmark on your sender's receipt | Postmarked receipt is prima facie evidence of delivery |
| Registered Mail | Date of registration | Registration is prima facie evidence of delivery |
| Designated private delivery service | Date recorded by the service | Treated similarly if designated |
| Private meter / online postage | Weaker; may not count as a USPS postmark | None |
| E-file | Electronic postmark from the transmitter | Acceptance record |
How to use it
- Find the right IRS address: the address on the notice you're answering, or the IRS "Where to File" page for returns.
- Mail by Certified Mail (return receipt optional) so you get a USPS-postmarked receipt.
- Keep a full copy of what you sent and the receipt for as long as you keep the tax records.
Mailing through us
We hand certified letters to USPS on the same or next business day, and the USPS acceptance on your receipt is the mailing date. If your deadline is today, go to a Post Office counter yourself.
We print what you upload, so we can mail letters and copies of documents, but not signed original returns that you need to sign in ink, checks or cash.
This guide is general information, not legal advice. For your specific situation, a legal aid office or a licensed attorney in your state can tell you what applies.
Quick answers
What is the best way to mail documents to the IRS?
Certified Mail to the address on your notice or the IRS Where to File page. The postmarked receipt is your proof of timely mailing and delivery.
Do I need a return receipt for the IRS?
Not for the timely-mailing rule. The postmarked certified receipt is what the regulation relies on. A return receipt adds the signature and delivery date.
Does the rule apply to state taxes?
26 U.S.C. 7502 is federal. Many states have similar rules, but check your state tax agency.
What to do next
Mail your IRS letter or document copies Certified for $14.99 and keep the postmarked receipt as proof.
Mail the IRS certifiedSources
- 26 U.S.C. 7502: Timely mailing treated as timely filing
- 26 CFR 301.7502-1: Timely mailing rules (certified mail)
- IRS: Where to file paper tax returns
Checked: . General information, not legal advice. Fees and rules change: confirm current values at the official links above.