Vernoia, Enterline + Brewer, CPA LLC

The IRS has updated its list of designated private delivery services that taxpayers may use to submit documents to the agency while qualifying for the “timely mailing treated as timely filing rule.” This is the rule that provides that a return or other document (such as a refund claim or Tax Court petition, or a payment delivered by the U.S. Postal Service) will be considered timely filed if its postmark date is no later than the due date of the return or payment and is sent to the proper address.

Taxpayers who use a designated private delivery service from the list to mail a document to the IRS by that document’s due date will generally be considered timely filed under Code Sec. 7502, the agency explained. In other words, returns sent by private delivery services qualify only if the IRS has designated that particular private delivery service on its official list. In the most recent update, published as Notice 2015-38, the IRS has added four new delivery services to the list. It also removed five services. The IRS last updated the list in Notice 2004-83.

Updated list

Effective May 6, 2015, the IRS has added the following new services to the list of designated delivery carriers:

  • FedEx First Overnight
  • FedEx International First Next Flight Out
  • FedEx International Economy
  • UPS Next Day Air Early AM

Also effective May 6, 2015, the IRS has removed the following services previously designated because the carrier had substantially altered or discontinued them since the list was last updated in 2004:

  • DHL Same Day Service
  • DHL Next Day 10:30 am
  • DHL Next Day 12:00 pm
  • DHL Next Day 3:00 pm
  • DHL 2nd Day Service

The IRS further cautioned taxpayers that not all FedEx or UPS services are designated delivery services.

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