(a) General rule. Section 7502 provides that, if the requirements of that section are met, a document or payment is deemed to be filed or paid on the date of the postmark stamped on the envelope or other appropriate wrapper (envelope) in which the document or payment was mailed.
Federal Tax Deadline
The IRS considers a tax return filed on time if it is addressed correctly, has enough postage, and is postmarked by the due date.
Your return is considered filed on time if the envelope is properly addressed, has enough postage, is postmarked, and is deposited in the mail by the due date. If you file electronically, the date and time in your time zone when your return is transmitted controls whether your return is filed timely.
Each period has a specific payment due date. If you don't pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. If a payment is mailed, the date of the U.S. postmark is the date of payment.
To be timely, tax returns and payments mailed to us must be postmarked on or before the due date. If the due date falls on a Saturday, Sunday, or legal holiday, returns postmarked by the next business day are considered on time.
You can postpone the quarterly Jan. 15 estimated tax payment until Jan. 31 if you file your return and make any necessary payments by that date. If you can't make an estimated payment, you might be subject to a penalty with interest.
The form must be postmarked on or before the original due date for filing. Check your local post office's hours so you can be sure to have the payment postmarked before they close. You can also e-file an extension using our tax software or online tax filing program.
Individual income tax returns are typically due April 15, unless the date falls on a weekend or holiday or you file Form 4868 seeking an extension until October 15. Independent contractors, gig workers, and self-employed people usually have to make quarterly estimated tax payments are pre-set dates throughout the year.
Your payment must be received by the IRS on your due date. If you plan on mailing your payment, consider mailing time when you select a payment day.
IRC § 7502(a)(1) provides that if certain requirements are satisfied, a mailed document or payment is deemed filed or paid on the date of the postmark stamped on the envelope.
The IRS will provide taxpayers up to 180 days to pay their full tax balance. Fees or cost: There's no fee to request the extension. There is a penalty of 0.5% per month on the unpaid balance.
In accordance with Treasury regulations, privately metered mail is entitled to timely-maillng-timely-filing treatment if (1 ) the private postmark bears a timely date, that is, a date on or before the due date of the document, and (2) the document is received no later than the time ordinarily required for the delivery ...
Your return is considered filed on time if your envelope is properly addressed, postmarked and deposited in the mail by the due date.
If a mailpiece is dropped off at a 24-hour postal location before the last pickup time listed at that location, it would be postmarked with the date it was dropped off. Similarly, if a mailpiece is deposited in a Collection Box receptacle before the last pickup time, it will be collected and postmarked that same day.
Due to recent disasters, eligible taxpayers in California, Alabama and Georgia, for example, have until Oct. 16, 2023, to make 2023 estimated tax payments, normally due on April 18, June 15 and Sept. 15.
Automatic tax filing extension
However, any taxes owed must be deposited or postmarked by April 15, 2024. Taxpayers who are unsure of whether they will owe money can refer to FTB's Tax Calculator .
For those paying when filing their 2019 income tax return, do not staple or paperclip the payment to the return. For more information, go to Pay by Check or Money Order on IRS.gov.
Personal income tax. The due date to file your California state tax return and pay any balance due is April 15, 2025. However, California grants an automatic extension until October 15, 2025 to file your return, although your payment is still due by April 15, 2025. No application is required for an extension to file.
If April 15 falls on a weekend or legal holiday, you have until midnight the next business day following April 15 to timely file either Form 4868 or your tax return.
If you don't pay your tax by the due date in the notice or letter we send to you, the failure to pay penalty is 0.5% of the tax you didn't pay timely for each month or partial month that you don't pay after the due date.
If you owe tax and don't file on time (with extensions), there's also a penalty for not filing on time. The failure-to-file penalty is usually five percent of the tax owed for each month, or part of a month that your return is late, up to a maximum of 25%.
If the total of your estimated payments and withholding add up to less than 90 percent of what you owe, you may face an underpayment penalty. So you may want to avoid cutting your payments too close to the 90 percent mark to give yourself a safety net.
Quarterly estimated tax payments need to be filed by their due date. If you don't pay by the deadline, you risk a penalty for missing said due date. You may have missed it just a day; you'll still receive a penalty for it. This is why you may want to keep your taxes as organized as possible.