Just in time for Tax Filing Season, the IRS has updated its list of designated private delivery services (“designated PDSs”), for purposes of the timely mailing treated as timely filing/paying rule, by adding eight new DHL Express services. Private Delivery Services PDS.
These private delivery services include only the following:
DHL Express:
1. DHL Express 9:00
2. DHL Express 10:30
3. DHL Express 12:00
4. DHL Express Worldwide
5. DHL Express Envelope
6. DHL Import Express 10:30
7. DHL Import Express 12:00
8. DHL Import Express Worldwide
FedEx:
1. FedEx First Overnight
2. FedEx Priority Overnight
3. FedEx Standard Overnight
4. FedEx 2 Day
5. FedEx International Next Flight Out
6. FedEx International Priority
7. FedEx International First
8. FedEx International Economy
UPS:
1. UPS Next Day Air Early AM
2. UPS Next Day Air
3. UPS Next Day Air Saver
4. UPS 2nd Day Air
5. UPS 2nd Day Air A.M.
6. UPS Worldwide Express Plus
7. UPS Worldwide Express.
The private delivery service can tell you how to get written proof of the mailing date.
Here are the street addresses of the submission processing centers for delivery by a PDS
DHL Express, FedEx and UPS are not designated with respect to any type of delivery service not enumerated in this list. The fact that a delivery service is provided by DHL Express, FedEx or UPS does not, by itself, mean that the service is designated for purposes of the timely mailing treated as timely filing/paying rule of Code Sec. 7502.
This list of designated PDSs will remain in effect until further notice. IRS will publish a subsequent notice setting forth a new list only if a designated PDS is added to, or removed from, the current list, or if there is a change to the application and/or appeal procedures.
Effect on other documents. Notice 2015-38 and its predecessor Notices containing lists of designated PDSs, are superseded.
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