Designation of Private Delivery Services - IRS Notice 2016-30
The general rule under IRC § 7502(a) is that a timely postmark means a timely tax filing. This is always true for filings sent through the U.S. Postal Service. In addition, the Treasury Secretary is authorized to designate certain private delivery services (“PDSs”) for the timely mailing treated as timely filing/paying rule of § 7502. Yesterday, IRS added eight new delivery services to the list of designated delivery services. Effective April 11, 2016, the list of designated PDS’s is as follows:
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DHL Express 9:00 |
FedEx First Overnight |
UPS Next Day Air Early AM |
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DHL Express 10:30 |
FedEx Priority Overnight |
UPS Next Day Air |
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DHL Express 12:00 |
FedEx Standard Overnight |
UPS Next Day Air Saver |
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DHL Express Worldwide |
FedEx 2 Day |
UPS 2nd Day Air |
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DHL Express Envelope |
FedEx International Next Flight Out |
UPS 2nd Day Air A.M. |
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DHL Import Express 10:30 |
FedEx International Priority |
UPS Worldwide Express Plus |
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DHL Import Express 12:00 |
FedEx International First |
UPS Worldwide Express |
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DHL Import Express Worldwide |
FedEx International Economy |
UPS Next Day Air Early AM |
Only the above delivery services are designated delivery services for purposes of § 7502(f). Other services available from any of the three common carriers listed above are not approved and if used will not be accepted by IRS for purposes of determining a timely filing.
SPECIAL RULES FOR DETERMINING POSTMARK DATE IN THE CASE OF A PDS
IRC § 7502(f)(2)(C) requires a private delivery service (PDS) to either:
- record electronically the date on which an item was given to the PDS for delivery or
- mark on the cover of the item the date on which an item was given to the PDS for delivery
The date marked by the PDS is treated as the postmark date for purposes of § 7502.