On November 24, 2025, the United States Postal Service (“USPS”) changed its rules regarding postmarks and postal possession. Under new Section 608.11, mail sent by regular mail will no longer receive a postmark at the time the customer delivers it to a USPS retail location. Instead, regular mail will not be postmarked until it reaches a processing facility. It could take a significant period of time for the mailing to reach the processing facility before it finally receives its postmark (usually around 7 days, but it could take longer). Because most postmarks are applied at a processing center, they do not necessarily represent the place at which, or the date on which, the USPS first accepted possession of the mail piece.
The mailing date is critical in many legal contexts, particularly when a postmark serves as evidence that a document was properly and timely mailed. Most people recognize the importance of a postmark in connection with tax filings and payments to the IRS or state and local taxing authorities. However, the significance of a postmark extends well beyond tax matters and applies to a wide range of everyday situations in which formal proof of mailing can determine whether a legal deadline or obligation has been satisfied.
Under the new rules, if a person does not account for the additional time it may take for a mailing to receive a postmark, the item may be deemed late, potentially resulting in the waiver of important rights to which the mailing relates.
The presence of a postmark confirms that the USPS accepted custody of the mail piece and that the mail piece was in possession of the USPS on the identified date. As the Rule confirms, the postmark date does not necessarily indicate the first day the USPS had possession of the mail piece. Further, the evidence of a postmark does not imply that the USPS did not accept custody of the mail piece because the USPS does not postmark all mail in the ordinary course of operations.
A person mailing any time-sensitive item where a postmark is essential should consider doing the following to ensure the mailing was timely:
- Requesting that the cashier at the retail (local) post office place a manual (local) postmark on the item to be mailed at the time the customer drops off the mail piece with the USPS;
- Requesting a postage validation imprint (“PVI”) be placed on the mail, which indicates the date of acceptance; or
- Purchasing a Certificate of Mailing or using Registered or Certified Mail to obtain a receipt that serves as evidence of mailing.
Any mail piece that is time sensitive, use either option 2 or option 3. Although it comes with a cost, it allows you to retain a record or proof of when the USPS first accepted possession of the mail piece.
If you have any questions regarding these changes or to seek counsel from our Taxation Group, please reach out to request a consultation or call us at 216-696-1422.
