240 Determination of Timeliness

PURPOSE: This rule interprets the income tax law as it applies to the determination of timeliness. (1) In general, it is the taxpayer’s responsibility to see that a return, payment, or other document required to be filed with or mailed to the Department of Revenue is actually delivered to the department. Unless otherwise provided by law or regulation, the date of a payment or the filing or any return or other document occurs on the date when the payment, return, or other document is actually delivered to the Department of Revenue. (2) If the postmark on the envelope or wrapper of any return, payment, or document required to be filed before a prescribed date is made by the United States Postal Service, the date of the United States postmark stamped on the envelope or wrapper is treated as the date of delivery. If the envelope or wrapper has both a postal meter date and a postmark date applied by the United States Postal Service, the department will use the postmark date to determine the date of delivery. (3) If any return, document, or payment is sent by United States registered mail, the date of registration of the return, document, or payment is treated as the postmark date. (4) If any return, document, or payment is sent by United States certified mail and the sender’s receipt is postmarked by the postal employee to whom the return, document, or payment is presented, the date of the United States postmark on the receipt is treated as the postmark date. For purposes of section 143.851, RSMo, certified mail may be used instead of registered mail. (5) As used in section 136.360, RSMo, the word “notice” does not include tax returns, requests for tax clearances, or any request under section 143.241 or 144.150, RSMo. (6) The postmark of a private delivery service (PDS), as defined in sections (7) and (8) below, shall be treated in the same manner as a postmark by the United States Postal Service, pursuant to section 143.851, RSMo, and this rule, for purposes of meeting the ‘timely mailing as timely filing/paying’ rule. PDSs cannot deliver items to PO boxes. The United States Postal Service must be used when mailing any return, document, or payment to a Missouri Department of Revenue PO box address. The postmark of the PDS must be readable by the human eye without mechanical assistance. (7) A private delivery service is a delivery service that meets the following criteria: (A) The service is provided by a trade or business; (B) The service is available to the general public; (C) The service is at least as timely and reliable on a regular basis as the United States first-class mail; (D) The service must mark the date on which an item was given to the PDS for delivery (the received date); (E) The service has established security procedures that prevent unauthorized access to the contents of an item by any person (e.g., employees, contractors/agents, and third parties); (F) The name of the PDS and the type of delivery service being used must always be clearly identified on each item delivered by the PDS to the Department of Revenue; and (G) The service complies with all applicable requirements of the Private Express Statutes within Title 18 and Title 39 of the United States Code. Notwithstanding any part of this subsection to the contrary, this subsection is not intended to, and shall not be read to, incorporate any federal regulation by reference. (8) Notwithstanding the foregoing section, a PDS shall include, but is not necessarily limited to, the specific services identified in each paragraph below: (A) Services provided by DHL Express: 1. DHL Express 9:00; 2. DHL Express 10:30; 3. DHL Express 12:00; 4. DHL Express Worldwide; 5. DHL Express Envelope; 6. DHL Import Express 10:30; 7. DHL Import Express 12:00; and 8. DHL Import Express Worldwide; (B) Services provided by FedEx: 1. FedEx First Overnight; 2. FedEx Priority Overnight; 3. FedEx Standard Overnight; 4. FedEx 2 Day; 5. FedEx International Next Flight Out; 6. FedEx International Priority; 7. FedEx International First; and 8. FedEx International Economy; (C) Services provided by UPS: 1. UPS Next Day Air Early A.M.; 2. UPS Next Day Air; 3. UPS Next Day Air Saver; 4. UPS 2nd Day Air; 5. UPS 2nd Day Air A.M.; 6. UPS Worldwide Express Plus; and 7. UPS Worldwide Express. (9) Examples. (A) Example: Joe Jones, a Missouri taxpayer, has a document that must be filed with the Department of Revenue on or before August 1, 2023. For that document to be considered timely, he may do one (1) of the following: 1. Deposit the document with the United States Postal Service early enough that the United States postmark stamped on the envelope will be August 1, 2023, or earlier; 12 CSR 10-2—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE 2. Take the document to the United States Postal Office and have it registered by a postal employee on or before August 1, 2023; or 3. Present the document in a certified envelope with return receipt requested to a United States postal employee and ask the postal employee to postmark the item on or before August 1, 2023. (B) Example: Dora Truman’s individual income tax return for tax year 2023 is due on April 15, 2024. Dora Truman attempts to send an email to the Department of Revenue on March 29, 2024, attaching her individual income tax return in PDF file format to that email. As far as Dora Truman is aware, the individual income tax return was successfully emailed to the Department of Revenue. However, due to a technical error occurring during the transmission of the email, the PDF file containing Dora Truman’s return was never actually delivered to the Department of Revenue. She does not learn about this until she receives a notice from the Department of Revenue on June 1, 2025, on which date she attempts to send her tax year 2023 return by email again, which is then successfully received by the department. Because the date of filing the return occurs when it is actually delivered to the department, Dora Truman did not file her original tax year 2023 income tax return until June 1, 2025. (C) Example: On April 19, 2024, a tax preparer, Jane Smith, initiates an electronic submission of her client’s tax year 2023 Missouri income tax return to the Department of Revenue in conjunction with the Internal Revenue Service’s electronic filing system. The electronic transmission of this 2023 income tax return is actually delivered to the department on April 20, 2024. The taxpayer’s return deadline is April 15, 2024, and no federal or state return filing extensions were sought or granted. Because the date of filing the return occurs when it is actually delivered to the department, the 2023 income tax return of Jane Smith’s client was filed late, on April 20, 2024. AUTHORITY: sections 136.120, 143.851, and 143.961, RSMo 2016.* Original rule filed March 1, 1993, effective Oct. 10, 1993. Amended: Filed Sept. 29, 1999, effective March 30, 2000. Amended: Filed Dec. 28, 2023, effective July 30, 2024. *Original authority: 136.120, RSMo 1945; 143.851, RSMo 1972; and 143.961, RSMo 1972.