Question

Return filed-when? Assume a 4/15 due date absent an extension.

Mr. B got an automatic six-month extension of time to file his return on or before October 15, 2016. He mailed the return on July 8, 2016, the post office postmarked the envelope on July 10, 2016, and the IRS received the return on July 13, 2016. What is the date the return was filed? (Please, explain)

Answer 1

As per The Mailing Rules of IRS is considered, there exits different types of Mail Service and due date for the same. The Types of Mailing services are:-

1. United State Postal Services(USPS): Under IRC sec. 7502(a)(1), when a tax return arrives late, but is postmarked on or before the due date, the return is considered to be timely filed.

2. Registerd Mail: Under Sec. 7502(c)(1), a registered mail receipt is valid proof of mailing. The registration date on the receipt is treated as the postmark date for satisfying the timely-mailed-equals-timely-filed rule.

3. Certified Mail: Under Sec. 7502(c)(2), IRS regulations permit the use of USPS certified mailing as proof of meeting the timely-mailed-equals-timely-filed rule. In this case, the postmark on the receipt given to the sender proves the postmark date.

In all the Mails the Main Thing which determines the date of Return is filled is Date of Postmark. In the above given situation same is July,10,2016-Return filling date