IRS News Release  
April 10, 1997

IRS Designates Private Delivery
Services for Tax Returns

WASHINGTON - The Internal Revenue Service has designated four private delivery companies that last-minute filers can use and have the same assurance as those who use the U.S. Postal Service that a return mailed on time is considered filed on time. Those companies and the specific types of delivery services that qualify are:

  • Airborne Express (Airborne) -- Overnight Air Express Service, Next Afternoon Service and Second Day Service;
  • DHL Worldwide Express (DHL) -- DHL "Same Day" Service and DHL USA Overnight;
  • Federal Express (FedEx) -- FedEx Priority Overnight, FedEx Standard Overnight and FedEx 2Day; and
  • United Parcel Service (UPS) -- UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air and UPS 2nd Day Air A.M.

Only the specific types of delivery services identified above qualify, not other services offered by these companies.

Before the recently enacted Taxpayer Bill of Rights, only taxpayers who sent returns via the Postal Service had the assurance that their returns would be considered as timely filed if they were timely mailed. The change in the law permitted the IRS to extend the timely mailing as timely filing/paying rule to certain private delivery companies, also called designated delivery services.

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