Effective Dec. 24, 2025, the U.S. Postal Service (USPS) released guidance clarifying that a postmark generally reflects when mail is first processed at a USPS processing facility — not when it is dropped off or accepted by USPS. This shift can create unexpected risks for time‑sensitive tax filings, making it more important than ever for practitioners and clients to understand how mailing practices may affect IRS filing deadlines.
Our FAQs explain what this guidance means, why it matters for paper‑filed