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IRS Updates Designated Private Delivery Services for Timely Filing Rule.

(Parker Tax Publishing May 21, 2015)

The IRS has updated the list of designated private delivery services for purposes of the timely mailing treated as timely filing/paying rule. Notice 2015-38.

In Notice 2015-38, the IRS released an updated list of the designated private delivery services (PDSs) for purposes of the timely mailing treated as timely filing/paying rule of Code Sec. 7502. The notice also provides rules for determining the postmark date for these services, and provides a new address for submitting documents to the IRS with respect to an application for designation as a designated PDS. These changes are effective May 6, 2015.


Code Sec. 7502(f) authorizes the IRS to designate certain PDSs for the timely mailing treated as timely filing/paying rule of Code Sec. 7502. Under Code Sec. 7502(a), if any document which must be filed by a certain date is delivered by U.S. mail after that date, the date of the U.S. postmark stamped on the envelope is deemed to be the date of delivery. This "mailbox rule" applies only in cases where the document is actually received by the IRS after the statutory period.

Updated PDSs

Effective May 6, 2015, the list of designated PDSs is as follows:


(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


(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 IRS notes that only the specific delivery services enumerated in this list are designated delivery services for purposes of Code Sec. 7502(f). FedEx and UPS are not designated with respect to any type of delivery service not enumerated in this list (such as UPS Ground), and the IRS cautioned taxpayers that merely because a delivery service is provided by FedEx or UPS, it does not mean that the service is designated for purposes of the timely mailing treated as timely filing/paying rule of Code Sec. 7502.

Delivery services by DHL Express were originally designated PDSs pursuant to Notice 2004-83. However, since the publication of Notice 2004-38, DHL Express substantially altered or discontinued its delivery services within the U.S., and the services listed in the notice are no longer provided and thus are no longer designated PDSs.

Special Rules for Determining Postmark Date in the Case of a PDS

For each PDS designated in Notice 2015-28, the delivery service electronically records the date on which an item was given to it for delivery, which is treated as the postmark date for purposes of Code Sec. 7502. The postmark date for an item delivered after the due date is presumed to be the day that precedes the delivery date by an amount of time that equals the amount of time it would normally take for an item to be delivered under the terms of the specific type of delivery service used (for example, two days before the actual delivery date for a two-day delivery service). Taxpayers who wish to overcome this presumption must provide information that shows that the date recorded in the delivery service's electronic data base is on or before the due date, such as a written confirmation produced and issued by the delivery service. (Staff Editor Parker Tax Publishing)

Disclaimer: This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer. The information contained herein is general in nature and based on authorities that are subject to change. Parker Tax Publishing guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. Parker Tax Publishing assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein.

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