{
  "id": "ELE_TIMELY_MAILING_RULE",
  "name": "Timely Mailing Treated as Timely Filing",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to any return, claim, or payment sent via USPS or designated private delivery services (FedEx/UPS) if postmarked on or before the due date.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Taxpayers can treat the date of a postmark as the date of filing or payment, even if the document or payment is delivered after the deadline.",
  "irc_reference": "IRC §7502",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|investor|estate|employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}