Wednesday, June 17, 2015

Private Delivery Services List Updated for Filing Federal Tax Returns

When a tax return is paper filed with IRS it is considered timely filed if it bears a USPS postmark showing a date on or before the due date, plus valid extensions. Some taxpayers prefer to send their paper tax returns to IRS through a private delivery service (PDS). Using a private delivery service is an acceptable substitute for the USPS ONLY IF the PDS is on the IRS acceptance list.

IRS has now issued Notice 2015-38 which contains the updated list of designated PDSs effective May 6, 2015.  Acceptable PDSs are:

The FedEx products of:
- FedEx First Overnight,
- FedEx Priority Overnight,
- FedEx Standard Overnight,
- FedEx 2 Day,
- FedEx International Next Flight Out,
- FedEx International Priority,
- FedEx International First, and
- FedEx International Economy.

The UPS products of:
- UPS Next Day Air Early AM,
- UPS Next Day Air,
- UPS Next Day Air Saver,
- UPS 2nd Day Air,
- UPS 2nd Day Air AM,
- UPS Worldwide Express Plus, and
- UPS Worldwide Express.

Delivery products of other companies are NOT valid PDSs.  Other delivery products from FedEx and UPS are also NOT valid PDSs.

A copy of the Notice 2015-38 can be found at by clicking on irs-drop and then on n-15-38.

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