If an employer mailed their payroll tax deposits through the US Postal Service, the deposits would be considered timely if postmarked at least how many days before due date?

When an employer mails their payroll tax deposits using the postal service, the IRS allows for the timing of the deposit to be considered timely if the envelope is postmarked at least two days before the actual due date. This is crucial because tax obligations must be met to avoid penalties and interest for late deposits. The IRS recognizes the mailing date as the acceptable criteria for timing purposes, which is why the two-day advance notice is essential.

Being postmarked at least two days before the due date provides a buffer for potential delays in postal delivery and helps ensure that the employer fulfills their tax responsibilities in a timely manner. This is not only a practical guideline but also an essential part of maintaining compliance with federal tax regulations.