The IRS today released an advance version of Notice 2016-30 that updates the list of “designated private delivery services” (designated PDS) for purposes of the “timely mailing treated as timely filing/paying” rule of section 7502.
Notice 2016-30 [PDF 22 KB] adds eight types of delivery services provided by DHL Express to the list of designated PDS for purposes of section 7502. These eight types of delivery services provided by DHL Express join other types of delivery services provided by FedEx and UPS as “designated PDS.”
Notice 2016-30 also extends rules previously provided in May 2015 by Notice 2015-38 for purposes of determining the postmark date for documents delivered by the eight newly designated PDS offered by DHL Express.
Only the specific delivery services offered by DHL Express, FedEx, and UPS that are enumerated in Notice 2016-30 qualify as a “designated PDS” for purposes of section 7502. Notice 2016-30 cautions that merely because a delivery service is provided by DHL Express, FedEx or UPS does not mean that this particular delivery service is a “designated PDS” for purposes of section 7502.
Notice 2016-30 modifies Notice 2015-38, and these changes are effective April 11, 2016.
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