IRS Updates List of Designated Private Delivery Services

By Alistair M. Nevius, J.D.

Editor: Sally P. Schreiber, J.D.

Eight DHL delivery services were added to the list of designated private delivery services (PDSs) that qualify for purposes of the timely mailing/timely filing rule (Notice 2016-30). The reinstatement of DHL services to the list comes only one year after the IRS dropped DHL because it had "substantially altered or discontinued its delivery services within the domestic United States" (Notice 2015-38, p.3).

Under Sec. 7502, the IRS can designate PDSs that qualify under the rule that treats timely mailing as timely filing or paying. Effective April 11, 2016, these eight DHL Express services are added to the list of approved PDSs:

  • DHL Express 9:00;
  • DHL Express 10:30;
  • DHL Express 12:00;
  • DHL Express Worldwide;
  • DHL Express Envelope;
  • DHL Import Express 10:30;
  • DHL Import Express 12:00; and
  • DHL Import Express Worldwide.

The list also includes 15 services from FedEx and UPS. The IRS notes that only the specific services named in the notice qualify as designated delivery services under Sec. 7502; other DHL Express, FedEx, and UPS services not on the list do not qualify.

Newsletter Articles

SPONSORED REPORT

Get your clients ready for tax season

With the extended 2017 tax filing season drawing to a close, now is the time to get your practice and your clients ready for the 2018 season.

PRACTICE MANAGEMENT

2016 Best Article Award

The winners of The Tax Adviser’s 2016 Best Article Award are Edward Schnee, CPA, Ph.D., and W. Eugene Seago, J.D., Ph.D., for their article, “Taxation of Worthless and Abandoned Partnership Interests.”