In Notice 2016-30, the IRS has added DHL Express: DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide to the list of designated private delivery services that taxpayers may use with the assurance that the "timely mailing treated as timely filing/paying rule" of Section 7502 applies. This Notice updates Notice 2015-38.

Under Section 7502, if a tax return or payment is timely mailed, it is deemed to have been timely filed, even if received late. The statute provides that return/payments sent by US mail qualify for this rule, as well as returns/payments sent by any other delivery service that the IRS designates. The following list of private delivery services that qualify for this rule is effective April 11, 2016.

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

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

Only these specific delivery services are designated delivery services for purposes of the timely-mailing-treated-as-timely-filing/paying rule under Section 7502(f). DHL Express, FedEx, and UPS are not designated with respect to any type of delivery service not enumerated in this list. Thus, Notice 2016-30 cautions taxpayers that just because a delivery service is provided by DHL Express, FedEx or UPS does not mean that the service is designated for purposes of Section 7502.

Rule concerning postmark date also updated

Notice 2016-30 also confirms the rules for determining the postmark date for documents delivered by a designated private delivery service. For each PDS designated in this Notice, the delivery service records electronically the date on which an item was given to it for delivery, which is treated as the postmark date for purposes of Section 7502. Under the Notice, the postmark date for an item delivered after the due date will be presumed to be the day that precedes the delivery date by an amount of time that equals the time it would take for an item to be delivered by the delivery service (e.g., two days for a two-day delivery service). To overcome the presumption, taxpayers must provide information that shows the date recorded in the delivery service's electronic data base is on or before the due date (e.g., a written confirmation produced and issued by the delivery service).

Implications

Taxpayers using overnight delivery services to timely meet IRS filing deadlines should be certain to review the revised list of designated providers. Additionally, taxpayers should be aware of the documentation necessary to ascertain timely filing when the IRS has or will receive documents after their due date.

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