Skip to content
ChatProjectCodes

N

Note:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

7 days after the due date the return is considered on time. 8 days past the due date the return is considered 1 month late.

Received Date Decision Table

IRS stamped Received Date or edited Received Date, unless a timely postmark date is present.

Earliest postmark date, if the envelope is attached,

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.