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February 7, 2017

Designation of Private Delivery Services (PDS)

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Private Delivery Services (PDS) is a list of delivery services approved by the IRS , that can be used to meet the post mark rule. Items delivered using a PDS will be considered to have been delivered/paid by the deadline, if postmarked by the due that that applies. For example, IRA contributions for 2016 are considered to have been delivered by April 18, 2017, if postmarked by that date.

According to the IRS, Only the specific delivery services enumerated in this list are designated delivery services for this purpose.

The list of PDS, effective April 11, 2016, 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.

According to the IRS, 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.

For more on this, see IRS Notice 2016-30.

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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