The United States Postal Service (USPS) changed its process for postmarking first-class mail in December 2025, relegating the task to regional offices instead of local ones.
This means postmarks applied by USPS for first-class mail may be delayed by one or more days, potentially affecting time-sensitive, payroll-related documents sent by churches to the Internal Revenue Service (IRS) or employees.
Though many of these documents are filed or sent electronically by many churches and their employees, there are instances when the use of first-class mail may arise.
Example. A very small church that falls under the combined 10-document threshold for electronically filing W-2s, 1099s, and other information.
Example. Employees who choose to file their federal and state income tax returns by mail.
Example. A minister who pays quarterly estimated taxes by mail.
When a church or employee needs to mail something with a postmark date that proves timely submission, they should consider requesting a manual postmark at their local office, using certified mail (receipt requested), or possibly even using alternatives to USPS.
NOTE: This change also affects year-end charitable contribution reporting.
Key Resources:
- Chapter 1 of the Church & Clergy Tax Guide (exclusively for Advantage members) goes deeper into employer responsibilities for employees’ tax information, as well as the federal income tax return.
- The 2026 Tax Prep Guide for Churches & Clergy provides step-by-step guidance for pastors to do their federal income tax returns, and information for churches to meet their federal reporting responsibilities, including this year’s key dates and deadlines.