As we approach tax season it’s important to remember that a return is not considered filed, “until the document is delivered and received” by the IRS1. With electronic returns confirmation of delivery and creation of a receipt is part of the transmittal process. Confirmation of delivery is slightly different for hard copy items that are mailed.
When mailing your return to the IRS timely filing is determined using the Mailbox Rule. The Mailbox Rule effectively says that the date postmarked on the mailing envelope is considered the date of delivery. The Mailbox Rule also extends to payments, so any payments made to the IRS are considered made on the date that they are mailed2.
To guard against the possibility of something being lost in the mail it is always in your interest to use certified mail to ensure your important document arrives at its destination. Even if you don’t send your return via certified mail you should take the time to get a ‘local’ postmark on your envelope. “A ‘local’ postmark shows the full name of the Post Office, a two-letter state abbreviation, ZIP Code™, and date of mailing”.3 Each Post Office is required to make a local postmark available because of the importance placed upon this mark.
Before completing your mailing use your smartphone to take a picture of the envelope with stamp, along with any certified mailing paperwork. Then email that picture to yourself and your accountant with a memorable title like, “2016 Tax Return Proof of Mailing” or, “2016 IRS Payment”. You now have proof of filing or payment that will be nearly impossible to lose.
Sources:
1United States v Lombardo, 241 U.S. 73, 76 (1916).
2IRC §7502(a)(1) – If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.
3A “local” postmark shows the full name of the Post Office, a two-letter state abbreviation, ZIP Code™, and date of mailing. Because the Postal Service is sensitive to the importance some customers place upon these postmarks, each Post Office is required to make a local postmark available. Lobby drops should be designated for this purpose with clear signage signifying its use. https://about.usps.com/handbooks/po408/ch1_003.htm