A quick run down of some items that businesses should review prior to the year's end with some appropriate year end info to guide choice making. As well as some items to think about for the upcoming year.

USPS Changes Its Postmark Date System
The USPS changed its postmark system on Dec. 24, 2025, defining the postmark as the date of the first automated processing, which may differ from the drop-off date. This impacts tax filings because documents must bear a postmark on or before the due date to be considered timely under IRC Sec. 7502. To ensure compliance, taxpayers should request a manual postmark at a USPS retail counter or use Registered/Certified Mail for proof of mailing.
