January 2026 | How USPS Changes to the Postmark Date System Will Impact the Filing of Your Tax Return

The United States Postal Service (USPS) has finalized a new ruling that formally clarifies how postmarks are applied. Historically, taxpayers assumed that mail dropped off at a local post office would receive a postmark that same day and at that specific location. Under the new clarification, postmarking will now occur at regional processing centers rather than at local offices, which may result in the actual postmark date being later than the original mailing date, or not appearing at all.

This change creates a potential compliance issue under IRC §7502, which relies on postmarks to determine whether a filing is considered timely. Under the new system, a taxpayer could present their mail to a USPS facility or representative on or before a deadline yet still receive a postmark dated after the due date because of processing delays entirely outside their control.

To minimize the risk created by this clarification, taxpayers are strongly encouraged not to rely on traditional postmarks. Instead of dropping mail in blue collection boxes or sending from their home mailbox, it is advisable to use mailing methods that provide clear proof of acceptance, such as having a postal clerk “round date” (a hand-stamped postmark) the mail at the counter, using certified mail, or filing electronically whenever possible.

For more information, please contact one of the experienced tax professionals at Bormel, Grice & Huyett, P.A. at 301-953-3259.