IRS updates list of delivery services

June 22, 2015 Written by

“Timely mailing/timely filing” is a familiar tax rule. It means that when you mail a return on time, the return is considered to be filed on time – as long as you use the proper delivery service and type of delivery. The rule is of special importance when you’re in the position of submitting a return on the due date.

In addition to the U.S. Postal Service, the IRS also designates private delivery services that qualify for the timely mailing/timely filing rule. The IRS updated the list of qualifying private delivery services with Notice 2015-38. As of May 6, 2015, the list includes


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


1. UPS Next Day Air Early A.M.
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

Note that only these specific delivery services are designated for the timely mailing/timely filing rule. Other services provided by these companies do not qualify.

For further information, please feel free to contact our office.



Written by: Doug Rodrigues