Timely Mailing Treated As Timely Filing

Section 7502(a) of the Internal Revenue Code provides that a document received after the due date for filing will be treated as filed on the date of the United States postmark on the envelope containing the document if the postmark date is on or before the date for filing the document and the document is placed in the U.S. mail on or before the due date. Under I.R.C. Sec. 7502, in order for taxpayers to establish the postmark date and prima facie evidence of delivery when using registered or certified mail to file documents with the IRS, taxpayers will need to retain the sender's receipt.

The latest form for Timely Mailing Treated As Timely Filing expires 2022-11-30 and can be found here.

REG-138176-02 (TD 9543 - Final) Timely Mailing Treated As Timely Filing

Federal Enterprise Architecture: General Government - Taxation Management