Private Delivery Services

If a payment is sent through an independent delivery service, it must be deposited for shipment with an independent delivery service that is an Internal Revenue Service designated delivery service in a sealed envelope or package, properly addressed with the required fee prepaid; delivery of which shall not be later than 5:00 p.m. on the next business day after the Delinquency Date.

Taxpayers or Tax Professionals can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following:

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

The private delivery service can tell you how to get written proof of the mailing date.​

Please note that the list of approved vendors is subject to change. To obtain the most current list of approved indepentent delivery services, please click the link below:
https://www.irs.gov/filing/private-delivery-services-pds​

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