Generally, your tax
return is due on April 15th of each year. A tax return delivered to the IRS by U.S. mail after
the due date for the tax return is considered timely filed if the tax return was postmarked on or
before the due date of the tax return. See IRC 7502(a). A recent change in the
IRS tax regulations
means a receipt from a private delivery service, such as Federal Express or UPS, will be
accepted by the IRS as proof that your tax return was filed on time. If you're filing your
tax
return at the last minute you can use specified services from Airborne, DHL, Federal
Express, and UPS in addition to the U.S. Postal Service. Make sure
that you get a receipt. If your tax return is "postmarked" on or before the due date
your tax return is considered timely filed.
To come within this IRS rule, however, the
tax return must be postmarked within the prescribed
filing period. For example, a tax return postmarked April 16th and received by the
IRS on April 20th is considered filed on April 20th.