IRS Restores DHL to List of Private Delivery Services


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The Internal Revenue Service has added eight delivery services that qualify as “private delivery services” for mailing tax documents and payments on a timely basis.

Section 7502(f) of the Tax Code authorizes the Treasury to designate certain private delivery services for treatment under the timely filing and paying rule.

In Notice 2016-30, the IRS added eight new delivery services to the list of designated delivery services: 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.

Last year, in Notice 2015-38, the IRS removed DHL from its list of private delivery services (see IRS Updates List of Designated Private Delivery Services). The German company cut back its U.S. operations in 2008, ending its express delivery service and shedding 9,500 jobs. Since that time, though, the company has been re-growing its U.S. business and offers DHL Express deliveries for cross-border shipments into and out of the U.S.

Effective April 11, 2016, the list of designated Private Delivery Services is as follows:

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

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

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