Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The return is not late if the postmark is on or before the Return Due Date (RDD), regardless of the IRS Received Date stamp.
Use the taxpayer signature date if there is no IRS Received Date or postmarked envelope, (Do not use the preparer's signature date).
Julian control date of DLN (i.e., if more than one DLN is present, then use the earliest DLN Julian Date posted) minus 10 days.
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