I.R.C. § 7502(a) General Rule
I.R.C. § 7502(a)(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.
I.R.C. § 7502(a)(2) Mailing Requirements —
This subsection shall apply only if--
I.R.C. § 7502(a)(2)(A) —
the postmark date falls within the prescribed period or on or before the prescribed
date--
I.R.C. § 7502(a)(2)(A)(i) —
for the filing (including any extension granted for such filing) of the return,
claim, statement, or other document, or
I.R.C. § 7502(a)(2)(A)(ii) —
for making the payment (including any extension granted for making such payment),
and
I.R.C. § 7502(a)(2)(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.
I.R.C. § 7502(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.
I.R.C. § 7502(c) Registered And Certified Mailing; Electronic Filing --
I.R.C. § 7502(c)(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--
I.R.C. § 7502(c)(1)(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
I.R.C. § 7502(c)(1)(B) —
the date of registration shall be deemed the postmark date.
I.R.C. § 7502(c)(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.
I.R.C. § 7502(d) Exceptions —
This section shall not apply with respect to--
I.R.C. § 7502(d)(1) —
the filing of a document in, or the making of a payment to, any court other than
the Tax Court,
I.R.C. § 7502(d)(2) —
currency or other medium of payment unless actually received and accounted for, or
I.R.C. § 7502(d)(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.
I.R.C. § 7502(e) Mailing Of Deposits
I.R.C. § 7502(e)(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.
I.R.C. § 7502(e)(2) Mailing Requirements —
Paragraph (1) shall apply only if the person required to make the deposit establishes that--
I.R.C. § 7502(e)(2)(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
I.R.C. § 7502(e)(2)(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.
I.R.C. § 7502(e)(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.
I.R.C. § 7502(f) Treatment Of Private Delivery Services
I.R.C. § 7502(f)(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.
I.R.C. § 7502(f)(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--
I.R.C. § 7502(f)(2)(A) —
is available to the general public,
I.R.C. § 7502(f)(2)(B) —
is at least as timely and reliable on a regular basis as the United States mail,
I.R.C. § 7502(f)(2)(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
I.R.C. § 7502(f)(2)(D) —
meets such other criteria as the Secretary
may prescribe.
I.R.C. § 7502(f)(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 895; Sept. 2, 1958, Pub. L. 85-866, title I, 89(a),
72 Stat. 1665;
Nov. 2, 1966, Pub. L. 89-713, 5(a), 80 Stat. 1110; June 28, 1968, Pub. L. 90-364,
title I, 106(a), 82 Stat. 266; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(a)(49),
(b)(13)(A), 90 Stat. 1831, 1834;
Oct. 28, 1977, Pub. L. 95-147, 3(b), 91 Stat. 1228; July 18, 1984, Pub. L. 98-369,
div. A, title I, 157(a), 98 Stat. 695; Oct. 22, 1986, Pub. L. 99-514, title XVIII,
1811(e), 100 Stat. 2833; Pub. L. 105-206, title II, Sec. 2003(b), July 22, 1998,
112 Stat 685.)
Background Notes
References in Text
The internal revenue laws, referred to in subsec.
(d)(3), are classified generally to this title.
Amendments
1998--Subsec. (c). Pub. L. 105-206, Sec. 2003(b)
amended subsec. (c), which prior to amendment read as follows:
“(c) Registered and certified mailing
“(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, 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, 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 1998 AMENDMENT
Amendment by Section 2003(c) of Pub. L. 105-206 effective on the date of enactment
[enacted: July 22, 1998].
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 the first day of the 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 sections 167,
6164, 6212, 6532, 7455, and 7502 of this title] shall apply only if the mailing occurs
after the date of the enactment of this Act [Sept. 2, 1958].”
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.”
Cross References
Period of limitation on filing claim for refund, see section 6511 of this title.
Time return deemed filed and tax considered paid, see section 6513 of this title.
Section Referred to in Other Sections
This section is referred to in section 7851 of this title.
