I process over 5000 tax returns and payments a year, not just to US States but to several hundred localities as well. In order to be timely filed, these returns must be mailed on or before the due date.
I’ve had a few localities state that they would not accept the date on a metered envelope, but rather only the date on an official US Postal Stamp. However, US Postal policy (according to the local postmaster general) is that the metered date is accepted as the postal date, and if the metered date is different from the official date of posting, only then would the post office stamp the envelope, which is then assumed to override any metered date and stand as the official date of mailing.
My question is can US states and localities ignore the official US Postal policy and set their own standard, requiring a US Postal date stamp on any return submission and ignore any metered date contrary to US Postal policy? I realize US states have limited sovereignty, but does the Supremacy Clause of the US Constitution kick in in this situation? Can a state or local government be forced to recognize the metered date as the official date of posting if no other postal stamp is present on the envelope?
Sure they can ignore USPS policy. They can set any policies they choose (for instance, that returns only be sent via FedEx).
The USPS determines what policies they use in accepting a postmark, but there’s no rule that requires other organizations to follow along.
The obvious issue is that the states don’t want someone putting a meter stamp saying “April 15” and send it out “April 30.” You’d have a hard time arguing that this policy violates the Constitution.
As RealityChuck says, they can set any policy they choose, but from a practical standpoint, what are they going to do about it?
If a return comes in with a metered date instead of a postmark will they reject the return? I doubt it.
If they receive a return in their office on (say) April 18th, when they’re swamped with bags and bags of mail, do they examine each letter to see if it truly was postmarked before April 15th, so they can charge an extra day or two of interest?
I strongly suspect that the only time any issue would be raised is when the return comes in 2 - 3 weeks late and has an April 15 meter date on it.
I would say that FBG is right with respect to returns at the state level, but you would be amazed how picky the localities can be. The answers are as I suspected, and I can locate no federal case that supercedes a state’s authority with respect to metered vs. postal dates. As such, I am working with the local post office to stamp our metered mail for those localities that are being anal. Thanks for your help.