# 2025-20720: IRS Seeks Comments on Timely Mailing Equals Timely Filing Rule

2025-20720, Agency Information Collection Activities; Comment Request on Timely Mailing Treated as Timely Filing, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2025-11-24, effective Written comments should be received on or before January 23, 2026 to be assured of consideration. (as of 2026-06-08).

- Canonical: https://policyrisk.com/federal-register/2025-20720
- As of: 2026-06-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-20720
- Title: Agency Information Collection Activities; Comment Request on Timely Mailing Treated as Timely Filing
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 90 FR 53063
- Published: 2025-11-24
- Effective: Written comments should be received on or before January 23, 2026 to be assured of consideration.
- Comments close: 2026-01-23
- Significant: no
- Touches household money: no
- Regulation identifier numbers: none
- Last updated: 2026-06-08

## In one line

IRS Seeks Comments on Timely Mailing Equals Timely Filing Rule

## Summary

The IRS wants your thoughts on rules that treat mail sent on time as if it was filed on time, helping taxpayers avoid penalties. This affects anyone mailing tax forms and aims to make filing easier and fairer. Comments are open until January 23, 2026, so jump in and share your ideas—no cost involved, just your voice!

## Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

## Effects PRIA read

- Rules for Proving Timely Mailing: benefit, medium. The IRS regulations explain the only ways to establish prima facie evidence that a tax document was delivered on time when you mail it, for documents with filing deadlines under the internal revenue laws. These rules apply to taxpayers who mail Federal tax documents to the IRS or to the United Stat…
- Large Paperwork Burden for Mail Filings: cost, high. The IRS estimates TD 9543 results in 10,847,647 responses with an estimated 6 minutes per response, totaling 1,084,765 annual burden hours. This paperwork burden applies to the broad set of filers who mail Federal tax documents to the IRS.
- High Hours to Qualify Delivery Services: cost, medium. Revenue Procedure 97-19’s information collection is estimated at 14 responses averaging 60 hours and 54 minutes per response, for a total of 853 annual burden hours. This affects entities involved in seeking designation as a Private Delivery Service under section 7502.

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## Sources
- [2025-20720 on federalregister.gov](https://www.federalregister.gov/documents/2025/11/24/2025-20720/agency-information-collection-activities-comment-request-on-timely-mailing-treated-as-timely-filing)
- [2025-20720 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-11-24/pdf/2025-20720.pdf)

## Related
- [Previous: 2025-20719, Agency Information Collection Activities; Reinstatement, Without Change, of a P…](https://policyrisk.com/federal-register/2025-20719)
- [Next: 2025-20722, 60-Day Notice of Proposed Information Collection: JADE Act Questionnaire](https://policyrisk.com/federal-register/2025-20722)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2025-20720 (as of 2026-06-08).