How to Paper File an Extension

A paper extension form is treated as filed on the postmark date, not the date the IRS receives it, under the timely-mailing-as-timely-filing rule. Getting the mechanics right protects the filing date if the envelope is delayed or lost in transit.

The timely-mailing rule

Under IRC §7502, a return, claim, statement, or other document (including an extension request) delivered by U.S. mail after its due date is treated as filed on the date of the postmark, provided it was properly addressed, had sufficient postage, and was deposited in the mail on or before the due date. The rule also covers designated private delivery services (such as certain FedEx and UPS services) that the IRS has authorized under IRC §7502(f); using an unauthorized private carrier does not get the benefit of the rule, and only the date of actual IRS receipt counts.

Proof of mailing

Because the postmark date controls, practitioners should use a mailing method that produces independent, dated proof: certified mail with return receipt, registered mail, or a certificate of mailing from the U.S. Postal Service, or a tracked shipment through an IRS-designated private delivery service. A postage meter date alone, without an independent USPS or carrier record, is weaker evidence if the mailing date is later disputed.

Current mailing addresses

Confirm the current address for each form directly on irs.gov:

• Form 4868: irs.gov/forms-pubs/about-form-4868 (current instructions include the Where to File chart)
• Form 7004: irs.gov/filing/where-to-file-form-7004
• Form 8868: irs.gov/forms-pubs/about-form-8868 (current instructions include the Where to File chart)
• Form 4768: current Form 4768 instructions, "Where to File" section
• Form 8809: filed electronically through the FIRE system; paper filing is not the standard path for most filers