[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302758-105":53,"doc-detail-302758-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","simplifying-international-tax-complexity-usps-postmark-changes","Simplifying International Tax Complexity - USPS Postmark Changes","","Presentation outlining practical guidance to reduce uncertainty in international and U.S. tax administration. It covers USPS postmark rules under IRC 7502, including how the filing date can be treated even when IRS receipt occurs after the due date. The session explains the new USPS postmark process, mailing options for tax returns, and a step-by-step workflow for completing USPS Certified Mail Return Receipt (CMRR), emphasizing record retention.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/simplifying-international-tax-complexity-usps-postmark-changes/302758/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/simplifying-international-tax-complexity-usps-postmark-changes/302758.png","ImageObject",442,249,{"name":88,"@type":89},"Fez","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does IRC 7502 relate to the USPS postmark for filing tax documents?","Question",{"text":108,"@type":109},"The USPS postmark is treated as the filing date under IRC 7502, even if the IRS receives the document after the actual due date.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What changed in the USPS postmark process under Section 608.11?",{"text":113,"@type":109},"The new process applies the postmark when an envelope is processed by an automated USPS sorting machine, which can occur days after the mail is dropped off.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the key steps to complete USPS Certified Mail Return Receipt (CMRR) before going to the post office?",{"text":117,"@type":109},"Complete the return receipt card front and back, complete the certified mail sticker with the recipient’s address, then attach the stickers and cards to the envelope while leaving space for postage. Keep the receipt stub and receipt for records after filing.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302758,1790231535,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":37,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":20},2336478940794,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","1/13/2026  \n1  \nTips to Take Home  \n©2026 The Wolf Group PC  \nSimplifying International Tax Complexity  \n2  \n1/13/2026  \nMishkin Santa, J.D., LL.M, TEP Principal, The Wolf Group  \n• J. D. from Seattle University  \n• LL. M in Taxation from Boston University  \n• Member of the U.S. Tax Court, Washington, Texas, and District of Columbia Bars Associations  \n• Attorney at Internal Revenue Service (IRS), Office of Chief Counsel  \n• Partner at Krueger CPA Group in Austin, TX and Zurich, Switzerland.  \n3  \nDisclaimer  \nAny tax advice contained in the body of this presentation, is not intended as a thorough analysis of the specific tax issues involved nor is it sufficient to avoid tax-related penalties. If desired, The Wolf Group, PC would be pleased to perform the requisite research and provide formal written tax advice. Such an engagement would be the subject of an engagement letter that would define the scope and limits of the desired tax consultation services.  \nSimplifying International Tax Complexity  \n4  \n1/13/2026  \nUnited States Postal Service (USPS) Postmark Changes  \n5  \n\n| IRC 7502\u003Cbr>• United States Postal Service postmark is the date of filing\u003Cbr>• True even if the IRS receives the document after the actual due date\u003Cbr>• Guidance provided on Registered and Certified Mail as well as Private Delivery Services |\n| --- |\n| Simplifying International Tax Complexity |\n\n6  \n1/13/2026  \n\n| New USPS Postmark Process\u003Cbr>(Section 608.11) |  |\n| --- | --- |\n| • Old Process\u003Cbr>o Postmark applied when mail was dropped in a mailbox or submitted atthe post office counter | • New Process (Delivering for America)\u003Cbr>o Postmark applied when envelope is processed by “automated” USPS sorting machine\u003Cbr>o Could occur days after mail is dropped in a mailbox or submitted at the postoffice counter |\n| \u003Cbr>Simplifying International Tax Complexity |  |\n\n7  \n\n| Options for Mailing Tax Returns with USPS |  |\n| --- | --- |\n| • Registered Mail\u003Cbr>• Certified Mail\u003Cbr>• Private Delivery Service | • First-Class Mail\u003Cbr>o Request clerk to manually lace the postmark on the envelope\u003Cbr>OR\u003Cbr>o Request Postage Validated Imprint (PVI) Label |\n| \u003Cbr>Simplifying International Tax Complexity |  |\n\n8  \n1/13/2026  \nRecommendation (in the US): USPS Certified Mail Return Receipt  \n9  \n\n| Steps to Complete the USPS CMRR (Do this before you get in line) |  |\n| --- | --- |\n| • Items Needed:\u003Cbr>o Regular Envelope (already addressed)\u003Cbr>o Certified Mail Sticker (Form 3800 stub)\u003Cbr>o Green Return Receipt Card (Form 3811) | • Step 1: Complete Return Receipt Card (Front Side)\u003Cbr>o Box 1 (Article Address)\u003Cbr>• Write the recipient's name and address (the same as on the envelope) .\u003Cbr>o Box 3 (Service)\u003Cbr>• Check the box for \"Certified Mail\" |\n| \u003Cbr>Simplifying International Tax Complexity |  |\n\n10  \n1/13/2026  \n\n| (Continued) |  |\n| --- | --- |\n| • Step 2: Complete Return Receipt Card (Back Side)\u003Cbr>o Sender's Address:\u003Cbr>• Write the sender’s name and address in the \"Sender\" section.\u003Cbr>• Step 3: Complete Certified Mail Sticker\u003Cbr>o Write the recipient's name and address (the same as on the envelope) . | • Step 4: Attach the Forms\u003Cbr>o Peel the backing from the Certified Mail sticker and place it on the front of the envelope, leaving space for postage at the top right.\u003Cbr>o Peel the adhesive strips from the Return Receipt card and stick it to the back of the envelope, with your address facing out. |\n| Simplifying International Tax Complexity |  |\n\n11  \n\n| At the Post Office |  |\n| --- | --- |\n| • Present the completed CMRR package to the clerk.\u003Cbr>• Clerk will give you the receipt stub.\u003Cbr>• Clerk will stamp it with the date accepted.\u003Cbr>• Pay the fees for Certified Mail ($5 .30 plus postage) and the Return Receipt service. | • Clerk will give you a receipt.\u003Cbr>• Retain a copy of the stamped receipt stub and receipt for your records.\u003Cbr>• When delivered, the recipient signs the card, and the USPS mails the signed receipt back to your return address. Retain this for your records.","cbCaijA2QoehEF53","https://ap.wps.com/l/cbCaijA2QoehEF53","pdf",4083071,"English","# United States Postal Service (USPS) Postmark Changes\n## IRC 7502 overview\n## New USPS Postmark Process (Section 608.11)\n## Options for Mailing Tax Returns with USPS\n## USPS Certified Mail Return Receipt (CMRR) steps\n# Trump Accounts (IRC 530A)\n# Trump Accounts and US Gift Tax\n# Digital Asset Taxation (Cryptocurrency)","[{\"question\":\"How does IRC 7502 relate to the USPS postmark for filing tax documents?\",\"answer\":\"The USPS postmark is treated as the filing date under IRC 7502, even if the IRS receives the document after the actual due date.\"},{\"question\":\"What changed in the USPS postmark process under Section 608.11?\",\"answer\":\"The new process applies the postmark when an envelope is processed by an automated USPS sorting machine, which can occur days after the mail is dropped off.\"},{\"question\":\"What are the key steps to complete USPS Certified Mail Return Receipt (CMRR) before going to the post office?\",\"answer\":\"Complete the return receipt card front and back, complete the certified mail sticker with the recipient’s address, then attach the stickers and cards to the envelope while leaving space for postage. Keep the receipt stub and receipt for records after filing.\"}]","Simplifying International Tax Complexity - USPS Postmark Changes | PDF",1789796604]