The IRS’s list of designated private delivery services (PDSs) has been updated to add four new delivery services to the list of designated delivery services, and five delivery services previously designated have been removed. Effective May 6, 2015, the designated PDSs are:
- FedEx First Overnight;
- FedEx Priority Overnight;
- FedEx Standard Overnight;
- FedEx 2 Day;
- FedEx International Next Flight Out;
- FedEx International Priority;
- FedEx International First;
- FedEx International Economy;
- UPS Next Day Air Early AM;
- UPS Next Day Air;
- UPS Next Day Air Saver;
- UPS 2nd Day Air;
- UPS 2nd Day Air A.M.;
- UPS Worldwide Express Plus;
- UPS Worldwide Express.
The five delivery services previously provided by DHL Express: DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service have been removed from the designated PDS list. The new list of designated PDSs will remain in effect until further notice.
Delivery services that wish to be designated in time for an upcoming filing season must submit applications by June 30 of the year preceding the filing season. Effective May 6, 2015, applications must be submitted to: Internal Revenue Service, Postal and Transport Policy Section, PDS, MC 7015 NDAL, 4050 Alpha Road, Dallas, TX 75244.
Rev. Proc. 97-19, 1997-1 CB 644, is modified. Notice 97-26, 1997-1 CB 413, Notice 2001-62, 2001-2 CB 307, Notice 2002-62, 2002-2 CB 574, and Notice 2004-83, 2004-2 CB 1030, are superseded. (Notice 2015-38, 2015FED ¶46,316.)
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