If you plan to paper file your federal or state tax return this year, it’s important to allow extra time for mailing. To avoid potential late penalties, consider sending your return early or using Certified Mail or Registered Mail to document when it was mailed.

Beginning December 24, 2025, the United States Postal Service (USPS) implemented updated postmark procedures that could affect time-sensitive mail—including tax returns, ballots, and bill payments.

What Changed?

Under the new rules, a postmark may reflect the date a mail piece first undergoes automated processing, rather than the date it was dropped off or placed in a collection box. Because processing may occur days later, the postmark date could be later than the day you actually mailed the item.

To help ensure your return is considered timely, the USPS recommends mailing time-sensitive items inside a post office location and requesting proof of mailing.

Understanding Postmarks

A postmark confirms that the Postal Service accepted custody of a mail piece and that the item was in USPS possession on the identified date. However, the postmark date does not necessarily indicate the first day the Postal Service received the mail piece.

In addition:

• The absence of a postmark does not mean the Postal Service did not accept the mail piece. USPS does not postmark every item in the ordinary course of operations.

• The name or location on the postmark indicates the processing facility or retail unit where the postmark was applied.

• The date on the postmark reflects the first automated processing operation or the date the item was accepted at a retail unit.

Because most postmarks are applied at processing facilities, they may not reflect the place or exact date the mail was originally deposited with USPS. As a result, the postmark date could be later than the date you mailed the item.

Options for Proof of Mailing

If you want documentation showing when the Postal Service first accepted your mail, there are several options available.

Certificate of Mailing

A Certificate of Mailing provides evidence that an individual mail piece was presented for mailing. The service costs $2.40 in addition to postage.

Certified Mail

Certified Mail provides a mailing receipt and tracking information, helping document when the item entered the postal system.

Registered Mail

Registered Mail also provides proof of mailing and is typically used for higher-value mail pieces, though delivery may take longer.

Planning Ahead for Paper Filings

If you plan to submit a paper tax return, sending it early and using a service that provides proof of mailing can help ensure the return is considered timely filed. Taking these extra steps may help avoid unnecessary penalties if mailing delays occur.

If you have questions about filing deadlines or documentation, your Aldridge Borden advisor can help guide you through the process.

Consider Filing and Paying Electronically

While paper filing is still an option, electronic filing and payment are often the most secure and reliable methods. E-filing allows taxpayers to receive confirmation that the IRS or state agency has received the return, and electronic payments ensure funds are applied on time without relying on mail delivery. Read more about making electronic payments here.

If you’re unsure whether electronic filing is right for you, your Aldridge Borden advisor can help walk you through your options.