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:


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  • 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.


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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