On December 24, 2025, The United States Postal Service (USPS) implemented changes to its postmarking procedures that may affect taxpayers who file paper returns close to the April 15 deadline.

What Has Changed?

Historically, taxpayers have relied on the “timely mailed, timely filed/paid” rule, meaning that as long as a tax return was postmarked by the filing deadline, it was considered filed on time, even if it was received later by the IRS or state taxing authorities.

Under updated USPS procedures, however, certain mail collection and processing changes may result in mail being postmarked later than the date it was dropped off. In practical terms, placing a return in a mailbox on April 15 does not necessarily guarantee an April 15 postmark. If the envelope is postmarked April 16 or later, the return could be considered late, potentially triggering penalties and interest.

How This May Affect You

For most of our clients, we electronically file tax returns on your behalf, which significantly reduces this risk. However, some returns must still be filed by paper due to specific tax forms, elections, or jurisdictional requirements.

When a return must be mailed, we now need to build in additional time to help ensure it is properly postmarked by the deadline. Waiting until the last day to finalize or sign required documents may limit our ability to mitigate this risk.

Our Recommendation

To help protect you from avoidable filing issues:

  • Provide requested information and signatures as early as possible
  • Allow extra time for any return that must be filed by mail
  • File electronically whenever available. E-filing provides immediate confirmation of submission and eliminates postmark uncertainty

Electronic filing remains the safest and most efficient way to meet federal and state tax deadlines.

If you have any questions about how this change may impact your return, please contact your Kreischer Miller Relationship Director or any member of our Tax Strategies team. We will continue to monitor developments to help ensure your filings are submitted accurately and on time.