Notice 2015-38: Updated list of designated private delivery services

Updated list of designated private delivery services

The IRS today released an advance version of Notice 2015-38 that:

Related content

  • Updates the list of designated private delivery services (PDS) for purposes of the “timely mailing treated as timely filing/paying” rule of section 7502
  • Updates and consolidates in one place, the rules for determining the postmark date for documents delivered by a designated PDS, including the presumptive rule for a delivery received after the applicable due date and the rule for overcoming this presumption
  • Provides a new address for submitting documents to the IRS with respect to an application for designation as a designated PDS
Notice 2015-38 [PDF 46 KB] adds four new PDSs to the designated list, and removes five previously designated PDSs.

Caution

Only the specific delivery services offered by FedEx and UPS that are enumerated in Notice 2015-38 qualify as designated PDSs for purposes of section 7502. Notice 2015-38 cautions that merely because a delivery service is provided by FedEx or UPS does not mean that the delivery service is a designated PDS for purposes of section 7502.

Notice 2015-38 updates and supersedes Notices 97-26, 2001-62, 2002-62 and 2004-83. Rev. Proc. 97-19 (criteria for designations as a PDS) is modified.

These changes are effective May 6, 2015. 

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