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Rev. Rul. 80-218

Rev. Rul. 80-218; 1980-2 C.B. 386

DATED
DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 301.7502-1: Timely mailing treated as timely filing.

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Rul. 80-218; 1980-2 C.B. 386
Rev. Rul. 80-218

United States federal tax returns mailed by taxpayers in foreign countries will be accepted as timely filed if they bear an official postmark dated on or before midnight of the last date prescribed for filing, including any extension of time for such filing. If the last date for filing falls on a Saturday or Sunday, returns will be considered timely if postmarked on or before midnight of the following Monday.

This revenue ruling does not extend to claims, statements, or other documents.

DOCUMENT ATTRIBUTES
  • Cross-Reference

    26 CFR 301.7502-1: Timely mailing treated as timely filing.

  • Code Sections
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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