In this administrative ruling, the IRS said that an IRA (including a Coverdell ESA) contribution is treated as timely made for the current year if the contribution is postmarked on or before the unextended due date for filing the return for that year. The IRS stated that this is also the case if the payment does not arrive in the custodian's hands by the time of the filing date. In addition, the IRS said that this would also be the outcome if only a verbal request is made to the IRS custodian that funds be transferred from a non-IRA account. Priv. Ltr. Rul. 201437023 (Jun. 18, 2014).