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Representative Darin LaHood

Representing the 18th District of Illinois

LaHood, DelBene Introduce Bill to Extend “Mailbox Rule” to Electronic Tax Payments and Documents Filings

July 16, 2020
Press Release

WASHINGTON, D.C. – Representatives Darin LaHood (R-IL) and Suzan DelBene (D-WA) today introduced bipartisan legislation to amend the Internal Revenue Code to allow tax payments scheduled through the Treasury Department's Electronic Federal Payment System (EFTPS) on or before the due to be considered timely paid for purposes of the “Mailbox Rule.” Currently, tax payments paid through EFTPS must be scheduled by 8 pm the day before the due date to be considered as received timely by the IRS. This legislation would create parity between electronic payments and mailed in payments.

“Taxpayers who make payments or file documents through the Treasury Department’s Electronic Federal Tax Payment System shouldn’t face different filing deadlines than those who file by mail,” said Rep. LaHood. “Extending the Mailbox Rule to electronic payments is commonsense and will provide important parity for taxpayers navigating the tax code. I am proud to join Congresswoman DelBene to introduce this bill and I look forward to working with my colleagues to pass our bill.”

“Taxpayers should have one clear deadline to file documents and make required payments. The IRS should not treat taxpayers who choose to use the Electronic Federal Tax Payment System differently than taxpayers who file by mail. This bill ensures the same standard to all Americans regardless of how they pay," said Rep. DelBene.

In their annual Purple Book, the National Taxpayer Advocate recommended that all electronic payments should qualify for the “Mailbox Rule.” You can read that here.