Most taxpayers today do not mail their tax returns as the use of e-filing continues to increase. However, some still mail in paper returns, and there are occasions in which correspondence with the IRS must be done through the mail. Most taxpayers utilize the United States Postal Service in these cases. But there are occasions in which a taxpayer may wish to use another means of delivery. The IRS refers to these carriers as Private Delivery Services (PDS). You can’t use just any PDS, it must be one designated by the IRS as being approved by them.
The three companies that operate designated PDSs are FedEx, UPS, and DHL. But here is the catch – not every services offered by these carriers is a designated PDS.
The IRS recently released a new list of PDSs which includes:
DHL Express: 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;
FedEx: FedEx First Overnight; FedEx Priority Overnight; FedEx Standard Overnight; FedEx 2 Day; FedEx International Next Flight Out; FedEx International Priority; FedEx International First; and FedEx International Economy; and
UPS: 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; and UPS Worldwide Express.
These are the only designated PDSs, so the fact that a delivery service is provided by one of the above companies does not mean that it is acceptable to the IRS – For example, FedEx Ground is not on the list. Therefore, even though you are shipping it FedEx, it is not a designated PDS as FedEx Ground is not on the list.
If you use a PDS, you should go to www.irs.gov and search “Private Delivery Service” to determine the address to which you should send the package. You cannot use a post office box with a PDS. If you don’t use a designated PDS or the correct address, your return may not get to the right place on time and you may suffer penalties for a late filing.
Dr. John Stancil (My Bald CPA) is Professor Emeritus of Accounting and Tax at Florida Southern College in Lakeland, FL. He is a CPA, CMA, and CFM and passed all exams on the first attempt. He holds a DBA from the University of Memphis and the MBA from the University of Georgia. He has maintained a CPA practice since 1979 with an emphasis in taxation. His areas of expertise include church and clergy tax issues and the foreign earned income credit. He prepares all types of returns, individual and business.
Dr. Stancil has written for the Polk County Business Journal and has presented a number of papers at academic conferences. He wrote the Instructor’s Manual for the 13th edition of Horngren’s Cost Accounting. He is published in the Global Sustainability as a Business Imperative, Green Issues and Debates, The Encyclopedia of Business in Today’s World, The Palmetto Business Review, The CPA Journal, and in the NATP TaxPro Journal. His paper, “Building Sustainability into the Tax Code” was recognized as the outstanding accounting paper at the annual meeting of the South East InfORMS. He wrote a book entitled “Tax Issues Faced by U. S. Missionary Personnel Abroad ” that will soon be published.
He has recently launched a new endeavor, Church Tax Solutions, which presents online, on demand seminars on various church and clergy tax issues.
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