The Internal Revenue Service has updated its list of designated private delivery services that meet the rules for determining the postmark for timely filing and payment, eliminating DHL and adding several FedEx services.

Notice 2015-38 updates the list of designated private delivery services for purposes of the rules in Section 7502 of the Tax Code. The notice also provides rules for determining the postmark date for these services, and provides a new address for submitting documents to the IRS with respect to an application for designation as a designated private delivery service, or PDS.

The IRS is adding four new delivery services to the list of designated delivery services: FedEx First Overnight, FedEx International First Next Flight Out, and FedEx International Economy; and UPS Next Day Air Early AM have been added to the list published in Notice 2004-83.

In addition, the IRS is removing five delivery services previously designated that are no longer provided. Notice 2004-83 contained five services provided by DHL Express (DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service) that had been designated for purposes of section 7502. Since the publication of Notice 2004-83, DHL Express substantially altered or discontinued its delivery services within the domestic United States, and the DHL Express services listed in Notice 2004-83 are no longer provided.

Starting May 6, 2015, the list of designated PDSs is:

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

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