We want to bring to your attention an important update from the United States Postal Service (USPS) that may affect how you handle time‑sensitive mailings, including tax filings and payments.

Recent USPS regulations clarify that mail dropped at a local post office, handed to a clerk, or placed in a blue collection box may not receive a postmark until it reaches a regional processing center—often a day or more after you deposit it. This new section defines what constitutes a postmark and clarifies when USPS applies one. Under the rule:

• A mail piece is not considered postmarked when handed to a clerk or deposited locally.
• Most postmarks are applied only during automated processing at a USPS regional facility.

Because of this, long‑standing assumptions about “mailing by the deadline” are no longer accurate.

This affects time‑sensitive filings governed by Internal Revenue Code Section 7502 (the “mailbox rule”), which accepts a timely postmark as proof of timely filing. While USPS notes that this rule simply formalizes longstanding operational practices, the clarification increases the risk that documents deposited on the deadline date but not processed—and therefore not postmarked—until the following day, will be treated as late.

How to Reduce Your Risk

To help ensure timely filing and payment, we recommend:

• File electronically whenever possible.
• Mail time‑sensitive documents several days early, especially during high‑volume periods such as tax season.
• Use Certified Mail Return Receipt Requested or a Certificate of Mailing to document both timely mailing and confirmation of receipt by the taxing authority.
• Transition to electronic payment methods instead of paper checks.

If you have any questions about how this may affect your filings or need assistance selecting the safest option, please contact your accountant. We are here to help ensure your deadlines are met without unnecessary risk.

Warm regards,
Brantley Janson