Effective May 6, 2015, the Internal Revenue Service updated the list of private delivery services for purposes of the timely mailing treated as timely filing and timely paying rule under Internal Revenue Code Section 7502. Section 7502 provides specific rules when timely mailing is treated as timely filing or timely paying. Section 7502(f) provides that the IRS can designate which private delivery service companies can be considered under the “timely mailing” rule.

In Notice 2015-38, the IRS removed DHL Express from the list of service providers, and updated the services from Federal Express and UPS

Effective May 6, 2015, the list of designated PDSs is as follows:


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 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.

Only the specific delivery services enumerated in this list are designated delivery services for purposes of section 7502(f). FedEx and UPS are not designated with respect to any type of delivery service not enumerated in this list. Taxpayers are cautioned that merely because a delivery service is provided by FedEx or UPS, it does not mean that the service is designated for purposes of the timely mailing treated as timely filing/paying rule of section 7502.