Oversea Taxpayer

[NotEasy]

Do they still use the postmark on the envelope to determine whether a taxpayer in oversea has filed the tax return on time?

Suppose a taxpayer mails his tax return out from Germany and postmarked on 4-15 by the German Post Office. And the tax return arrives at the IRS office in the US here on 4-20. Is the tax return considered on time?

[Bonnie]

Is it not possible to Efile?

[New York Enrolled Agent]

Do they still use the postmark on the envelope to determine whether a taxpayer in oversea has filed the tax return on time?

Suppose a taxpayer mails his tax return out from Germany and postmarked on 4-15 by the German Post Office. And the tax return arrives at the IRS office in the US here on 4-20. Is the tax return considered on time?

Check the regulations for §7502.

(B) Postmark made by other than U.S. Postal Service


(1) In general.
If the postmark on the envelope is made other than by the U.S. Postal Service--


(i) The postmark so made must bear a legible date on or before the last date, or the last day of the period, prescribed for filing the document or making the payment; and
(ii) The document or payment must be received by the agency, officer, or office with which it is required to be filed not later than the time when a document or payment contained in an envelope that is properly addressed, mailed, and sent by the same class of mail would ordinarily be received if it were postmarked at the same point of origin by the U.S. Postal Service on the last date, or the last day of the period, prescribed for filing the document or making the payment.

[mastertaxguy]

Postmark Filing

1. If the taxpayer is out of the country there is an automatic two month extension to file, but not to pay. See IRS Publication 54. A statement has to be attached to the return essentially (as I read it and have done in the past) stating taxpayer(s) elect the automatic two month extension (which, by the way, is until June 17, 2013).
2. See form 4868.
3. Based on your stated facts, it may be wise for the taxpayer to submit electronically form 4868 anyway, and/or an explanation with the return stating they were electing the automatic two month extension since their current tax home is out of the country.
4. However, if they have a balance due, somehow that has to be paid for sure by April 15, 2013 for their calendar year 2012 individual return.
5. And why can't the return be e-filed with them faxing or e-mailing to you a signed 8879?