Protecting Your Estate and Gift Tax Filings

For decades, high-net-worth individuals and fiduciaries have relied on the IRS “Mailbox Rule” under Internal Revenue Code Section 7502. This foundational principle dictates that “timely mailing is timely filing.” Traditionally, dropping your complex estate or gift tax return in the mail by the deadline guaranteed compliance, even if IRS processing took weeks.

However, a significant United States Postal Service (USPS) rule change effective December 24, 2025, actively threatens this status. When executing generational wealth transfers, missing filing deadlines risks severe consequences. Contact Sullivan & Company CPA Inc. in Burlingame, CA, to secure your strategic tax compliance.