The Alabama Department of Revenue (“AL DOR”) published helpful guidance on January 28 regarding “recent updates to the United States Postal Service (“USPS”) procedures that may affect postmark dates on mailed tax returns, payments, appeals, and other time-sensitive correspondence.” The USPS advised that due to efforts to “modernize our transportation network and optimize our transportation operations,” it will be more common for the postmark date to be the date that the mail arrives at regional processing facilities, which will likely not be the same day that the mail was dropped off at a local post office.
Like the IRS, the AL DOR encourages all taxpayers to use electronic filing and payment when possible, but the AL DOR’s January 28th notice provides the following best practices to avoid problems with a filing or payment not being postmarked on the same day it was provided to USPS:
- Mail early. Do not wait until the due date to mail — allow extra time for postmarking and delivery.
- Go to the counter. Request a hand-stamped postmark showing the actual mailing date.
- Buy postage at the counter. The printed label includes the correct acceptance date.
- Use Certified or Registered Mail. These services provide a receipt with the mailing date for proof.
We are also studying the increased use of Federal Express or UPS at least when the recipient has a valid street address. A link to the AL DOR’s guidance is available here.
