What date does the Tax Department use for determining timeliness the postmark or the received date?
For reports delivered by the U.S. Postal Service, we use the postmark date for determining if the report was submitted in time. Taxpayers can use certain private delivery services, in addition to the U.S. Postal Service, with the assurance that timely mailed reports will be considered timely filed. For rules for determining the “postmark dates” when using a designated delivery service, refer to TSB-M-97(2)I. If neither the U.S. Postal Service nor a designated delivery service is used, we use the received date.
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