26 U.S.C. § 7502 — Timely mailing treated as timely filing and paying
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 972 words · no verdicts yet
If you mail a tax return, claim, or payment by the deadline, the postmark date counts as the filing or payment date even if it arrives late. This rule covers registered and certified mail, electronic filing, and approved private delivery services, with some exceptions.
(a) General rule
(1) Date of delivery: If a required tax return, claim, statement, document, or payment arrives by U.S. mail after its deadline, the U.S. postmark date on the envelope counts as the date it was filed or paid.
(2) Mailing requirements: This only applies if (A) the postmark falls on or before the deadline, including any extension, and (B) the item was mailed, postage prepaid and properly addressed, within that same deadline.
(b) Postmarks: This rule covers non-USPS postmarks only to the extent IRS regulations allow.
(c) Registered and certified mailing; electronic filing
(1) Registered mail: For registered mail, the registration receipt is treated as strong evidence of delivery, and the registration date counts as the postmark date.
(2) Certified mail; electronic filing: The Secretary* can issue regulations extending these registered-mail rules to certified mail and electronic filing.
(d) Exceptions: This section does not apply to (1) filings with any court other than the Tax Court*, (2) currency or other payment forms that aren't actually received and accounted for, or (3) documents or payments that other tax rules require to be delivered some way other than mail.
(e) Mailing of deposits
(1) Date of deposit: A required tax deposit mailed to an authorized bank or credit union is treated as received on the day it was mailed, even if it arrives after the deadline.
(2) Mailing requirements: This applies only if (A) the mailing date is at least 2 days before the deadline, and (B) it was properly mailed, postage prepaid, by that point. Here, "payment" includes "deposit," and "postmark date" means the mailing date.
(3) No application to certain deposits: This rule doesn't apply to deposits of $20,000 or more by anyone required to deposit tax more than once a month.
(f) Treatment of private delivery services
(1) In general: References to "U.S. mail" and "postmark" in this section also cover approved private delivery services and their recorded delivery dates.
(2) Designated delivery service: The Secretary can approve a private delivery service if it (A) is open to the public, (B) is at least as fast and reliable as U.S. mail, (C) electronically records or marks the date it received the item for delivery, and (D) meets any other standards the Secretary sets.
(3) Equivalents of registered and certified mail: The Secretary can apply the registered-mail evidence rule to an approved private service that works essentially the same way.
If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.
This subsection shall apply only if—
the postmark date falls within the prescribed period or on or before the prescribed date—
for the filing (including any extension granted for such filing) of the return, claim, statement, or other document, or
for making the payment (including any extension granted for making such payment), and
the return, claim, statement, or other document, or payment was, within the time prescribed in subparagraph (A), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made.
This section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by regulations prescribed by the Secretary*.
For purposes of this section, if any return, claim, statement, or other document, or payment, is sent by United States registered mail—
such registration shall be prima facie evidence that the return, claim, statement, or other document was delivered to the agency, officer, or office to which addressed; and
the date of registration shall be deemed the postmark date.
The Secretary is authorized to provide by regulations the extent to which the provisions of paragraph (1) with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail and electronic filing.
This section shall not apply with respect to—
the filing of a document in, or the making of a payment to, any court other than the Tax Court*,
currency or other medium of payment unless actually received and accounted for, or
returns, claims, statements, or other documents, or payments, which are required under any provision of the internal revenue laws or the regulations thereunder to be delivered by any method other than by mailing.
If any deposit required to be made (pursuant to regulations prescribed by the Secretary under section 6302(c)) on or before a prescribed date is, after such date, delivered by the United States mail to the bank, trust company, domestic building and loan association*, or credit union authorized to receive such deposit, such deposit shall be deemed received by such bank, trust company, domestic building and loan association, or credit union on the date the deposit was mailed.
Paragraph (1) shall apply only if the person required to make the deposit establishes that—
the date of mailing falls on or before the second day before the prescribed date for making the deposit (including any extension of time granted for making such deposit), and
the deposit was, on or before such second day, mailed in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the bank, trust company, domestic building and loan association, or credit union authorized to receive such deposit.
In applying subsection (c) for purposes of this subsection, the term “payment” includes “deposit”, and the reference to the postmark date refers to the date of mailing.
Paragraph (1) shall not apply with respect to any deposit of $20,000 or more by any person who is required to deposit any tax more than once a month.
Any reference in this section to the United States mail shall be treated as including a reference to any designated delivery service, and any reference in this section to a postmark by the United States Postal Service shall be treated as including a reference to any date recorded or marked as described in paragraph (2)(C) by any designated delivery service.
For purposes of this subsection, the term “designated delivery service” means any delivery service provided by a trade or business* if such service is designated by the Secretary for purposes of this section. The Secretary may designate a delivery service under the preceding sentence only if the Secretary determines that such service—
is available to the general public,
is at least as timely and reliable on a regular basis as the United States mail,
records electronically to its data base, kept in the regular course of its business, or marks on the cover in which any item referred to in this section is to be delivered, the date on which such item was given to such trade or business for delivery, and
meets such other criteria as the Secretary may prescribe.
The Secretary may provide a rule similar to the rule of paragraph (1) with respect to any service provided by a designated delivery service which is substantially equivalent to United States registered or certified mail.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 895; Pub. L. 85–866, title I, § 89(a), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89–713, § 5(a), Nov. 2, 1966, 80 Stat. 1110; Pub. L. 90–364, title I, § 106(a), June 28, 1968, 82 Stat. 266; Pub. L. 94–455, title XIX, §§ 1906(a)(49), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1831, 1834; Pub. L. 95–147, § 3(b), Oct. 28, 1977, 91 Stat. 1228; Pub. L. 98–369, div. A, title I, § 157(a), July 18, 1984, 98 Stat. 695; Pub. L. 99–514, title XVIII, § 1811(e), Oct. 22, 1986, 100 Stat. 2833; Pub. L. 104–168, title XII, § 1210, July 30, 1996, 110 Stat. 1474; Pub. L. 105–206, title II, § 2003(b), July 22, 1998, 112 Stat. 725.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1958Amended · Pub. L. 85-866 · 72 Stat. 1665
- 1966Amended · Pub. L. 89-713 · 80 Stat. 1110
- 1968Amended · Pub. L. 90-364 · 82 Stat. 266
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1831, 1834
- 1977Amended · Pub. L. 95-147 · 91 Stat. 1228
- 1984Amended · Pub. L. 98-369 · 98 Stat. 695
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2833
- 1996Amended · Pub. L. 104-168 · 110 Stat. 1474
- 1998Amended · Pub. L. 105-206 · 112 Stat. 725
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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