The United States Postal Service (USPS) has finalized a new regulation (FR Doc. 2025-20740) that incorporates Section 608.11, titled “Postmarks and Postal Possession,” into the Domestic Mail Manual (DMM). This addition formally defines what constitutes a postmark and specifies the distinct markings that meet this definition. The primary goal is to educate the public on a key distinction: while a postmark verifies that the USPS held the item on the inscribed date, that date does not automatically signify when the USPS first accepted custody of the mail. Additionally, the rule clarifies that not every piece of mail receives a postmark during standard processing, and the lack of such a mark does not mean the USPS failed to accept the item.
Impact on Postmarking Timing: The regulation establishes that the date shown on a machine-generated postmark reflects the “date of the first automated processing operation” at a sorting facility, rather than the specific time the mail was deposited by the sender.
Potential Delays: Since most postmarking occurs at central processing hubs, the date stamped on the mail is often later than the date the USPS actually accepted the item. This delay is likely to become more frequent as the USPS rolls out its “Regional Transportation Optimization” (RTO) plan and shifts toward “leg-based” service standards.
Operational Reality: This rule formally acknowledges the logistical reality that postmarking frequently happens across different calendar days or after items are transported from local branches; consequently, the postmark date is not a “perfectly reliable indicator” of the actual mailing date.
Ensuring a Postmark on the Date of Delivery: To guarantee that a postmark is applied on the exact day a document is handed over to the USPS, senders must make use of specific retail services. The final rule highlights the following options:
Request a Manual Postmark: Senders may visit a retail counter to ask for a “manual (local) postmark.” Because this mark is applied immediately upon acceptance, the date will accurately correspond to the date the USPS took possession of the item.
Postage Validation Imprint (PVI): When postage is purchased directly at a retail counter, the PVI label generated by the postal employee provides another method of verifying the specific date of acceptance.
Certificates of Mailing: Alternatively, customers can pay for a Certificate of Mailing, or use services like Registered or Certified Mail, to secure a receipt that acts as official proof of the date the item was presented for mailing.
Implications for Tax Filings: These procedural changes by the USPS could have serious consequences for tax-related deadlines. IRC §7502 explicitly depends on the postmark date on an envelope to prove timely filing when a document is not physically delivered to the IRS by the due date, making the accuracy of this date essential.