OMB control number
Timely Mailing Treated As Timely Filing
OMB 1545-1899 · TREAS/IRS.
This information collection contains regulations that provide guidance as to the only ways to establish prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws, absent direct proof of actual delivery. The regulations are necessary to provide greater certainty regarding this issue and to provide specific guidance. The regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court. Revenue Procedure 97-19 provides the criteria that will be used by the IRS to determine whether a private delivery service qualifies as a designated Private Delivery Service under section 7502 of the Internal Revenue Code.
The latest form for Timely Mailing Treated As Timely Filing expires 2029-06-30 and can be found here.
Document Name |
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Supplementary Document |
Supporting Statement A |
1545-1899 - FR 30-Day Notice.docx
REG-138176-02 (TD 9543 - Final) Timely Mailing Treated As Timely Filing | Extension without change of a currently approved collection | 2026-02-27 | ||
|
Approved without change |
Extension without change of a currently approved collection | 2022-11-28 | |
|
Approved without change |
Revision of a currently approved collection | 2019-08-29 | |
|
Approved without change |
Revision of a currently approved collection | 2016-04-27 | |
|
Approved without change |
Extension without change of a currently approved collection | 2014-01-31 | |
|
Approved without change |
No material or nonsubstantive change to a currently approved collection | 2011-09-28 | |
|
Approved without change |
Extension without change of a currently approved collection | 2010-11-30 | |
|
Approved without change |
Extension without change of a currently approved collection | 2007-08-17 | |
|
Approved without change |
No material or nonsubstantive change to a currently approved collection | 2004-08-20 | |
|
Approved without change |
New collection (Request for a new OMB Control Number) | 2004-07-09 |
REG-138176-02 (TD 9543 - Final) Timely Mailing Treated As Timely Filing
Federal Enterprise Architecture: General Government - Taxation Management