USPS Postmark Changes May Affect Timely Tax Filings and Payments

BATON ROUGE – The Louisiana Department of Revenue (LDR) is advising taxpayers of a change in how the U.S. Postal Service (USPS) applies postmarks to mailed items. This change may affect whether certain mailed tax returns and payments are considered timely.

USPS now generally applies postmarks based on the date an item is first processed at a postal facility, rather than the date it is placed in a mailbox or handed to a mail carrier. As a result, a mailed document may receive a postmark one or more days after it was actually mailed.

For tax returns and payments that are permitted to be submitted by mail, Louisiana law generally considers them timely only if the USPS postmark date is on or before the due date. Because postmark dates may occur after the actual mailing date, taxpayers who mail close to a deadline may be subject to penalties and interest, even if the item was mailed on time.

LDR Recommendation

To avoid issues related to USPS postmark timing, LDR strongly encourages taxpayers to file returns and make payments electronically using LaTAP.

LaTAP (Louisiana Taxpayer Access Point) is LDR’s secure, free online filing and payment portal. Electronic submissions are recorded immediately and are not affected by mail delays or postmark timing.

Access LaTAP at:
https://latap.revenue.louisiana.gov/

Taxpayers who choose to mail returns or payments are encouraged to mail early and, if close to a deadline, visit a USPS retail counter to request a manual postmark or use certified or registered mail.