Is a mailed IRA contribution that is postmarked on or before the deadline (generally April 15th) but received after the deadline considered to have been made in a timely fashion?

Yes. Any payment delivered by U.S. mail, or an IRS-approved delivery service, after the deadline is deemed made on the postmarked date. Ascensus recommends that financial organizations accepting such contributions after the deadline save the envelope bearing the postmark in the IRA owners file, and contact the individual to verify the tax year to which the contribution relates if it is not clear based on the documentation that is submitted with the check. 

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