How to mail tax payments

Your Guide to State, Local, Federal, Estate + International Taxation

The IRS is no stranger to sending out notices assessing penalties and interest to taxpayers, even if these notices aren’t always correct. Unfortunately, the burden of proof is on the taxpayer to call the IRS out on their errors. In the few months since the April 18 tax deadline, we have seen what seems like a never ending stream of notices assessing late payment penalties on returns that were timely filed on or before the due date. Here’s how to mail tax payments so you don’t receive such notices.

Don’t miss: Strategies to maximize HSA benefits

Proper way to mail tax payments

According to I.R.C. §7502, a tax document or payment can use the mailing date as the delivery date as long as it is properly addressed, paid for, postmarked and delivered by the U.S. mail. Therefore, payments made on April 18 this year would have been considered timely paid as long as they followed the proper mailing processes, regardless of when the IRS actually received and cashed the check.

In some cases, we see the IRS apply penalties based on the date they cashed the checks, rather than the date the checks were mailed. In other cases, they use the date delivered to the IRS office, or they don’t cash the check at all. Regardless, this is why it is so important to mail documents certified and get a receipt. When responding to these notices, whether by phone or by mail, it is extremely helpful to have a certified mailing receipt, tracking history showing delivery to the IRS and copies of the actual check itself.

Receive a notice you are unsure how to deal with? Send a copy over to your Henry+Horne advisor. Just remember, in most cases we will need to have a signed Form 2848, Power of Attorney on file with the IRS in order to contact the IRS.

Haley M. Braun, CPA

Get in on the conversation.

Unfortunately, we cannot give free advice to non-clients by email, comment response, or phone call. Thank you! Read our disclaimer.