Summary of the Final Rule The United States Postal Service (USPS) has adopted a final rule (FR Doc. 2025-20740) adding Section 608.11, "Postmarks and Postal Possession," to the Domestic Mail Manual (DMM). The rule formally defines postmarks and identifies the types of markings that qualify as such. Its primary purpose is to improve public understanding that while a postmark confirms the USPS possessed a mailpiece on the date inscribed, that date does not necessarily align with the date the USPS first accepted possession of the item. The rule clarifies that the USPS does not postmark all mail in the ordinary course of operations and that the absence of a postmark does not imply the USPS did not accept custody.

Impact on Postmarking Timing The rule clarifies that the date displayed on a machine-applied postmark represents the "date of the first automated processing operation" performed at a processing facility, rather than the date the mail was dropped off.

Potential Delays: Because most postmarks are applied at processing facilities, the date inscribed may be later than the date the mailpiece was first accepted by the USPS. This discrepancy is expected to become more common due to the implementation of the "Regional Transportation Optimization" (RTO) initiative and the adoption of "leg-based" service standards.
Operational Reality: The rule codifies the operational reality that postmarking operations often cross calendar days or occur after transportation from a retail unit, meaning the postmark date is not a "perfectly reliable indicator" of the date of mailing.

Ensuring a Postmark on the Date of Delivery To assure a postmark is applied on the same day a document is delivered to the USPS, individuals must utilize specific retail services. The final rule outlines the following methods:

Request a Manual Postmark: Customers may present a mailpiece at a retail counter and request a "manual (local) postmark". This postmark is applied at the time of acceptance, so the date aligns with the date the USPS took possession.
Postage Validation Imprint (PVI): When a customer pays for postage at a retail counter, the PVI label applied by the employee also indicates the date of acceptance.
Certificates of Mailing: Customers may purchase a Certificate of Mailing, or use Registered or Certified Mail, to obtain a receipt that serves as evidence of the date the item was presented for mailing,.

The rule explicitly warns that customer-applied pre-printed labels (e.g., from Self-Service Kiosks, Click-N-Ship, or meters) only show when postage was printed, not when the USPS accepted the item.

This change in USPS processes will have a potentially significant impact on tax filings. IRC §7502 specifically relies upon the postmark date applied to an envelope to determine timely filing if the document is not physically delivered to the IRS office by the due date for such document. Specifically IRC §7502(a)(1) states:

(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.

As of the date this article was written, the IRS has not issued any guidance on whether some form of relief will be granted given that postmarks now may not be applied until a date other than that on which the document was turned over to the US Postal Service. Until and unless such guidance is issued, taxpayers will need to present returns and other documents at a USPS counter and request a manual postmark or file the document using certified or registered mail at the Post Office.

Remember that per the regulations under IRC §7502, only a certified or registered mail receipt stamped by a USPS employee will serve as prima facie evidence of timely mailing. That should continue to be the case under the new USPS rule.

Significant Changes from the Proposed Rule Based on public comments, the USPS made several adjustments to the final rule text compared to the proposed rule:

Clarification of Cost: To address concerns about burdens on voters, the final rule explicitly states in the DMM text that manual (local) postmarks are applied "free of charge",.
Certificate of Mailing Language: The proposed rule stated customers are "encouraged to purchase" a Certificate of Mailing; the final rule changed this to state customers "may purchase" one. This change was made to avoid the implication that the USPS recommends paying extra fees for basic services like voting by mail.
Definition of Postmark: The definition was refined to state that a postmark displays the "name or location" of a facility (rather than just "location") to account for facility names that do not strictly correspond to geographical entities. The definition was also split into multiple sentences for better readability.
Volume Limits: The final rule adds a specific reminder that customers presenting "50 or more mailpieces" for manual postmarks should contact a manager in advance to ensure resources are available.
Application vs. Availability: The text was changed from stating manual postmarks are "available" to stating they are "applied to a mailpiece" upon request, to be more precise.

Effective Date The rule becomes effective 30 days after its publication in the Federal Register. As the document was published on November 24, 2025, the effective date is December 24, 2025.

Prepared with assistance from NotebookLM.