Is it ok to send a 2nd copy of 709 tax return as USPS did not deliver ?

[jackkgan]

Context

I sent my 709 gift tax return to the address below via certified mail from CA on March 31st which was expected to reach on April 5th as per USPS.  But USPS tracking still shows my original city in CA where I mailed from. USPS agent suggested on phone that I re-send and that they can only open the case on April 8th (tomorrow) as they have to wait for 7 days.

Department of treasury
Internal Revenue Service center
Kansas City , MO-64999

Questions:

1.  Should or should I not send another copy similar to last year? (as I had the same issue and had sent another copy with covering letter explaining why I am sending the 2nd copy along with the USPS case enclosed, etc. The 2nd one reached faster and the 1st one reached after that. )

2. Please advise what happens if 2 copies of 709 form reach IRS for the same year. (I am thinking of sending the 2nd copy via UPS or Fedex to the PDS address: Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108).

3. When should I send the 2nd copy ? Today (Monday) or only after the USPS case is opened? I understand it should reach before April 15th.

[SusanY1]

It needs to be postmarked by April 15, so you have a little time to let USPS open the case tomorrow and then decide if it's worth sending a second copy.  People often suggest sending via certified mail, but it seems to slow things down and isn't usually needed for most tax returns.  Regular first-class mail is less problematic when there is not a pending legal issue that requires a very time-sensitive response.  
 

I wouldn't mail an extra copy in unless USPS tells you that the package is irretrievable/lost.   

I suggest that while you wait to sort this out that you mail an extension, regular first class mail.   This will provide you with additional time to find the delayed original. 

[jackkgan]

Thanks SusanY1. Also request your advice on what happens if IRS received 2 copies of my 709 form like I had done last year. Will I get penalized for sending 2 copies or would they just discard one of them or both of them? Thanks again.

[MindyB]

It's likely that the package will be found since you'll file for an extension, however you could include a cover sheet and inform the IRS that this is the second copy as the first was lost in the mail. You won't be penalized.

[jackkgan]

Thank you so much SusanY1

As per your suggestion, I did not send another copy. I opened the case with USPS. USPS called yesterday suggesting that I continue to wait even after April 15th. They said that USPS does not have control nor can confirm whether the package is lost or whether the delay is to scanning which they said is done by IRS.

Please confirm if you suggest sending form 8892 https://www.irs.gov/pub/irs-pdf/f8892.pdf even though I don't own any gift tax and the purpose of filing 709 is only to declare the gifts made.

if so, I understand from the instructions that this form 8892 also needs to be sent via mail (not online submission) and to the same address. I guess you meant send it via first class mail this time or may be UPS /Fedex?

  Thanks again!

File Form 8892 at the following address.

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

[MindyB · Accepted solution]

It depends - do you need to file an extension for your regular personal taxes?  If you obtain an extension of time to file your individual income tax return by using Form 4868, the time to file your Form 709 is automatically extended, and that can be done online.  The 8892 would need to be paper filed, if you are going to file it.

Otherwise, there really is no reason to file an extension.  The IRS uses the "mailbox" rule which means that the filing is considered filed when mailed.  If you have proof of the mailing, even if it is lost, you won't be penalized for it being received "late".