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February 19, 2009

Designated Private Delivery Service

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Definition

Designated Private Delivery Service (PDS) are private delivery services which  can be used to determine if mail or payment sent to the IRS, or to other institutions( for instance IRA contributions to a financial institution) are delivered on a timely basis. While these services are quite reliable, if the proper time allowance is made, the US Post Office is just as reliable.  

Effective April 11, 2016, the list of designated PDSs is as follows:

DHL Express:

1. DHL Express 9:00

2. DHL Express 10:30

3. DHL Express 12:00

4. DHL Express Worldwide

5. DHL Express Envelope

6. DHL Import Express 10:30

7. DHL Import Express 12:00

8. DHL Import Express Worldwide

FedEx:

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

UPS:

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.

Only the specific delivery services enumerated in this list are designated delivery

According to the IRS “DHL Express, FedEx, and UPS are not designated with respect to any type of delivery service not enumerated in this list. Taxpayers are cautioned that merely because a delivery service is provided by DHL Express, 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 section 7502”

Referring Cite

IRS Notice 2016-30  IRC § 7502,

Additional Helpful Information

The documents must be mailed (or payments must be deposited) within the prescribed time- within the domestic US and its provisions. This includes mail service transmitted within, among, and between the United States, its possessions, Army-Air Force (APO) and Navy (FPO) post offices. Treas. Reg. §301.7502-1. Mail services from other countries are not eligible.

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Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at http://irapublications.com. Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.

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