§ 7502. — Timely mailing treated as timely filing and paying.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7502]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
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.
(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, Secs. 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.)
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 [Secs. 1101-1147 and 1171-1177] or title XVIII
[Secs. 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.''
Section Referred to in Other Sections
This section is referred to in section 7851 of this title.
