Internal Revenue Code:Sec. 7502. Timely mailing treated as timely filing and paying

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 77 - MISCELLANEOUS PROVISIONS
     

Statute

    Sec. 7502. Timely mailing treated as timely filing and paying
 
    (a) General rule
      (1) Date of delivery
        If any return, claim, statement, or other document required to
      be filed, or any payment required to be made, within a prescribed
      period or on or before a prescribed date under authority of any
      provision of the internal revenue laws is, after such period or
      such date, delivered by United States mail to the agency,
      officer, or office with which such return, claim, statement, or
      other document is required to be filed, or to which such payment
      is required to be made, the date of the United States postmark
      stamped on the cover in which such return, claim, statement, or
      other document, or payment, is mailed shall be deemed to be the
      date of delivery or the date of payment, as the case may be.
      (2) Mailing requirements
        This subsection shall apply only if -
          (A) the postmark date falls within the prescribed period or
        on or before the prescribed date -
            (i) for the filing (including any extension granted for
          such filing) of the return, claim, statement, or other
          document, or
            (ii) for making the payment (including any extension
          granted for making such payment), and
          (B) the return, claim, statement, or other document, or
        payment was, within the time prescribed in subparagraph (A),
        deposited in the mail in the United States in an envelope or
        other appropriate wrapper, postage prepaid, properly addressed
        to the agency, officer, or office with which the return, claim,
        statement, or other document is required to be filed, or to
        which such payment is required to be made.
    (b) Postmarks
      This section shall apply in the case of postmarks not made by the
    United States Postal Service only if and to the extent provided by
    regulations prescribed by the Secretary.
    (c) Registered and certified mailing; electronic filing
      (1) Registered mail
        For purposes of this section, if any return, claim, statement,
      or other document, or payment, is sent by United States
      registered mail -
          (A) such registration shall be prima facie evidence that the
        return, claim, statement, or other document was delivered to
        the agency, officer, or office to which addressed; and
          (B) the date of registration shall be deemed the postmark
        date.
      (2) Certified mail; electronic filing
        The Secretary is authorized to provide by regulations the
      extent to which the provisions of paragraph (1) with respect to
      prima facie evidence of delivery and the postmark date shall
      apply to certified mail and electronic filing.
    (d) Exceptions
      This section shall not apply with respect to -
        (1) the filing of a document in, or the making of a payment to,
      any court other than the Tax Court,
        (2) currency or other medium of payment unless actually
      received and accounted for, or
        (3) returns, claims, statements, or other documents, or
      payments, which are required under any provision of the internal
      revenue laws or the regulations thereunder to be delivered by any
      method other than by mailing.
    (e) Mailing of deposits
      (1) Date of deposit
        If any deposit required to be made (pursuant to regulations
      prescribed by the Secretary under section 6302(c)) on or before a
      prescribed date is, after such date, delivered by the United
      States mail to the bank, trust company, domestic building and
      loan association, or credit union authorized to receive such
      deposit, such deposit shall be deemed received by such bank,
      trust company, domestic building and loan association, or credit
      union on the date the deposit was mailed.
      (2) Mailing requirements
        Paragraph (1) shall apply only if the person required to make
      the deposit establishes that -
          (A) the date of mailing falls on or before the second day
        before the prescribed date for making the deposit (including
        any extension of time granted for making such deposit), and
          (B) the deposit was, on or before such second day, mailed in
        the United States in an envelope or other appropriate wrapper,
        postage prepaid, properly addressed to the bank, trust company,
        domestic building and loan association, or credit union
        authorized to receive such deposit.
      In applying subsection (c) for purposes of this subsection, the
      term ''payment'' includes ''deposit'', and the reference to the
      postmark date refers to the date of mailing.
      (3) No application to certain deposits
        Paragraph (1) shall not apply with respect to any deposit of
      $20,000 or more by any person who is required to deposit any tax
      more than once a month.
    (f) Treatment of private delivery services
      (1) In general
        Any reference in this section to the United States mail shall
      be treated as including a reference to any designated delivery
      service, and any reference in this section to a postmark by the
      United States Postal Service shall be treated as including a
      reference to any date recorded or marked as described in
      paragraph (2)(C) by any designated delivery service.
      (2) Designated delivery service
        For purposes of this subsection, the term ''designated delivery
      service'' means any delivery service provided by a trade or
      business if such service is designated by the Secretary for
      purposes of this section.  The Secretary may designate a delivery
      service under the preceding sentence only if the Secretary
      determines that such service -
          (A) is available to the general public,
          (B) is at least as timely and reliable on a regular basis as
        the United States mail,
          (C) records electronically to its data base, kept in the
        regular course of its business, or marks on the cover in which
        any item referred to in this section is to be delivered, the
        date on which such item was given to such trade or business for
        delivery, and
          (D) meets such other criteria as the Secretary may prescribe.
      (3) Equivalents of registered and certified mail
        The Secretary may provide a rule similar to the rule of
      paragraph (1) with respect to any service provided by a
      designated delivery service which is substantially equivalent to
      United States registered or certified mail.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 895; Pub. L. 85-866, title I,
    Sec. 89(a), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89-713, Sec.
    5(a), Nov. 2, 1966, 80 Stat. 1110; Pub. L. 90-364, title I, Sec.
    106(a), June 28, 1968, 82 Stat. 266; Pub. L. 94-455, title XIX,
    Sec. 1906(a)(49), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1831, 1834;
    Pub. L. 95-147, Sec. 3(b), Oct. 28, 1977, 91 Stat. 1228; Pub. L.
    98-369, div.  A, title I, Sec. 157(a), July 18, 1984, 98 Stat. 695;
    Pub. L. 99-514, title XVIII, Sec. 1811(e), Oct. 22, 1986, 100 Stat.
    2833; Pub. L. 104-168, title XII, Sec. 1210, July 30, 1996, 110
    Stat. 1474; Pub. L. 105-206, title II, Sec. 2003(b), July 22, 1998,
    112 Stat. 725.)
 

Miscellaneous

                                 AMENDMENTS
      1998 - Subsec. (c). Pub. L. 105-206 inserted ''; electronic
    filing'' after ''mailing'' in heading and amended text of subsec.
    (c) generally.  Prior to amendment, text read as follows:
      ''(1) Registered mail. - For purposes of this section, if any
    such return, claim, statement, or other document, or payment, is
    sent by United States registered mail -
        ''(A) such registration shall be prima facie evidence that the
      return, claim, statement, or other document was delivered to the
      agency, officer, or office to which addressed, and
        ''(B) the date of registration shall be deemed the postmark
      date.
      ''(2) Certified mail. - The Secretary is authorized to provide by
    regulations the extent to which the provisions of paragraph (1) of
    this subsection with respect to prima facie evidence of delivery
    and the postmark date shall apply to certified mail.''
      1996 - Subsec. (f). Pub. L. 104-168 added subsec. (f).
      1986 - Subsec. (e)(3). Pub. L. 99-514 substituted ''any tax'' for
    ''the tax''.
      1984 - Subsec. (e)(3). Pub. L. 98-369 added par. (3).
      1977 - Subsec. (e). Pub. L. 95-147 substituted '', trust company,
    domestic building and loan association, or credit union'' for ''or
    trust company'' in three places.
      1976 - Subsec. (b). Pub. L. 94-455, Sec. 1906(a)(49), (b)(13)(A),
    substituted ''United States Postal Service'' for ''United States
    Post Office'' after ''made by the'', and struck out ''or his
    delegate'' after ''Secretary''.
      Subsecs. (c)(2), (e)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out ''or his delegate'' after ''Secretary''.
      1968 - Subsec. (e). Pub. L. 90-364 added subsec. (e).
      1966 - Subsec. (a). Pub. L. 89-713 inserted filing of tax returns
    and the payments of tax to the list of operations to which the
    timely-mailing-timely-filing provisions of the subsec. apply and
    altered the subsec. structurally by dividing its provisions into
    pars. (1) and (2).
      Subsec. (b). Pub. L. 89-713 substituted ''Postmarks'' for ''Stamp
    machine'' in heading.
      Subsec. (c). Pub. L. 89-713 inserted returns and payments to the
    list of operations to which the timely-mailing-timely-filing
    provisions apply and altered par. (1) structurally by dividing its
    provisions into subpars. (A) and (B).
      Subsec. (d). Pub. L. 89-713 designated existing provisions as
    par. (1) and added pars. (2) and (3).
      1958 - Subsec. (c). Pub. L. 85-866 designated existing provisions
    as par. (1) and added par. (2).
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 effective, except as otherwise
    provided, as if included in the provisions of the Tax Reform Act of
    1984, Pub. L. 98-369, div.  A, to which such amendment relates, see
    section 1881 of Pub. L. 99-514, set out as a note under section 48
    of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Section 157(b) of Pub. L. 98-369 provided that: ''The amendment
    made by this section (amending this section) shall apply to
    deposits required to be made after July 31, 1984.''
                      EFFECTIVE DATE OF 1977 AMENDMENT
      Amendment by Pub. L. 95-147 applicable to amounts deposited after
    Oct. 28, 1977, see section 3(c) of Pub. L. 95-147, set out as a
    note under section 6302 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013
    of this title.
                      EFFECTIVE DATE OF 1968 AMENDMENT
      Section 106(b) of Pub. L. 90-364 provided that: ''The amendment
    made by subsec. (a) (amending this section) shall apply only as to
    mailing occurring after the date of the enactment of this Act (June
    28, 1968).''
                      EFFECTIVE DATE OF 1966 AMENDMENT
      Section 5(c) of Pub. L. 89-713 provided that: ''The amendments
    made by this section (amending this section) shall apply only if
    the mailing occurs after the date of the enactment of this Act
    (Nov. 2, 1966).''
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Section 89(d) of Pub. L. 85-866 provided that: ''This section
    (amending this section and sections 167, 6164, 6212, 6532, and 7455
    of this title) shall apply only if the mailing occurs after the
    date of the enactment of this Act (Sept. 2, 1958).''
             PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
    XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
    any plan, such plan amendment shall not be required to be made
    before the first plan year beginning on or after Jan. 1, 1989, see
    section 1140 of Pub. L. 99-514, as amended, set out as a note under
    section 401 of this title.
                PROVISIONS OF INTERNAL REVENUE CODE OF 1939
      Section 89(c) of Pub. L. 85-866 provided that: ''In applying any
    provision of the Internal Revenue Code of 1939 which requires, or
    provides for, the use of registered mail, the reference to
    registered mail shall be treated as including a reference to
    certified mail.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 7851 of this title.
 

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