Electronic Filing and Payment Fairness Act (IRS Mailbox Rule)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2025-12-26 — Disaster Related Extension of Deadlines Act: cross-connection with disaster-related-extension-deadlines-act: Both refine timing rules affecting taxpayer refund eligibility — the Mailbox Rule bill treats electronic submissions as timely filed/paid, while this Act aligns disaster postponements with the three-year lookback for refund claims. (novelty: 2)
- 2025-04-01 — Electronic Filing and Payment Fairness Act: Bill text (HR1152) introduced: extends the mailbox rule to treat electronically submitted federal tax documents and payments as delivered on the date sent, and directs the IRS to issue implementing guidance by December 31, 2025; passed House and referred to Senate Finance (2025-04-01). (novelty: 2)