Dear Clients and Friends,

We want to make you aware of a recent change by the United States Postal Service (USPS) that could affect mailed tax returns, payments, and other time-sensitive documents.

What Changed?

Effective December 24, 2025, USPS updated its postmarking procedures. In most cases, machine-applied postmarks will now reflect the date mail is first processed at a regional facility — not the date it was dropped off at a local post office or mailbox.

Why This Matters

For tax filings and payments, the official deadline is based on the postmark date, not the date you place the item in the mail. Under the new procedures, mail dropped off on or before a deadline could receive a postmark dated several days later. This could potentially result in late-filing or late-payment penalties.

In the past, taxpayers could reasonably rely on same-day postmarks when mailing items on a deadline. That may no longer be the case.

What We Recommend

To help reduce risk:

  • Whenever possible, use electronic filing and electronic payment options. These remain the most reliable methods for timely submission and confirmation.
  • If mailing is necessary, consider obtaining documented proof of mailing, such as:
  • A manual postmark from a USPS retail counter
    • Certificate of Mailing
    • Certified or Registered Mail
    • An IRS-approved private delivery service that provides proof of mailing date
  • Deliver your income tax return documentation as early as possible to allow us additional time to prepare income tax returns and estimated payment information.

Routine mailbox drop-offs — including after-hours slots at post offices — may no longer provide reliable same-day postmarks.

Many taxpayers may not yet be aware of this change. Now more than ever, it’s important to submit your income tax return information as early as possible.  Taking a few extra precautions can help avoid unnecessary penalties and disputes.

If you have questions about filing deadlines or the best way to submit your returns or payments, please contact our office. We are happy to help you determine the most reliable option.

Sincerely,

Abeles and Hoffman, P.C.