Important: Your Tax Deadlines May Be Affected by USPS Postmark Change
The US Postal Service recently updated its definition of the postmark (effective December 24, 2025). Rather than the date a mailpiece was received at a post office, the postmark will now reflect the date the item was processed at a regional distribution center. While the USPS maintains that their internal processes have not actually changed, there is potential for trouble because of differences between how the USPS, the IRS, and other organizations use the humble postmark.
Internal Revenue Code § 7502 states that a document or payment is considered filed or paid in a timely fashion if it was postmarked on or before its due date. This is colloquially known as the “mailbox rule”, since traditionally the date you dropped it in a mailbox was the date that would be stamped on the envelope.
The problem arises when there are delays between when a customer drops an item in the mail versus when it makes its way to a central processing center. Items placed in the mail closer to their deadlines run a higher risk of being stamped with a later date. As the rules currently stand, the IRS could consider those items “late” and therefore subject to penalties. This becomes particularly concerning when the volume of mail increases and slows down the process, such as on April 15th, or during holidays or elections.
Best Practices Going Forward
The USPS recommends the following three options:
- Buy postage at a USPS retail counter (post office). Note that purchases made at self-service kiosks do not qualify as a postmark as they only indicate the date postage was purchased, not mailed.
- Request a manual postmark at a post office desk.
- Purchase a Certificate of Mailing (e.g., Registered or Certified Mail).
Better still: use official secure online filing and payment methods wherever possible, which neatly avoid all of these problems.
Every individual will be affected differently by these changes. Some of the more common submissions may include income tax filing and payment, property tax payments, mail-in ballots, charitable contributions, and employee W-2 forms.
If you want to ensure you’re aware of what you need to do—and when—please don’t hesitate to reach out to us. Your advisor at The Dowling Group will be happy to assess your specific situation and recommend what to do to avoid any potential penalties.
Wishing you and your families well,
Sean M. Dowling, CFP, EA
President, The Dowling Group Wealth Management
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https://www.federalregister.gov/documents/2025/11/24/2025-20740/postmarks-and-postal-possession
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