Assertion: return | /r/HasProperty | filed
Facets:
value: timely
type: TEMPORAL
Source sentences:
text: A return that is mailed to the IRS is timely filed if it is delivered on or before its due date, that is April 15, but is extended to April 18th for the 2013 Tax Season which is the 2014 calendar year.
text: A return with a U.S. postmark, which is delivered after its due date, is considered timely filed if: - the date of the postmark is no later than the due date; - the return was properly addressed; - the return had proper postage.