Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This amendment addresses determinations of
timeliness where a return is electronically filed or emailed, among other minor
changes.
(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 (8) and (9) 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;
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;
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;
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;
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.
*Original authority: 136.120, RSMo 1945; and 143.961, RSMo
1972.
