Designated Private Delivery Service

Definition

Designated Private Delivery Service (PDS) are private delivery services which  can be used to determine if mail or payment sent to the IRS, or to other institutions( for instance IRA contributions to a financial institution) are delivered on a timely basis. While these services are quite reliable, if the proper time allowance is made, the US Post Office is just as reliable.  

The current list of PDS is as follows:

1. Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service;
2. DHL Worldwide Express (DHL): DHL "Same Day" Service and DHL USA Overnight;
3. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First; and
4. United Parcel Service (UPS): 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.

Airborne, DHL, FedEx, and UPS are not designated with respect to any type of delivery service not identified above.

Referring Cite

IRS Notice 2002-62, IRC § 7502,

Additional Helpful Information

The documents must be mailed (or payments must be deposited) within the prescribed time- within the domestic US and its provisions. This includes mail service transmitted within, among, and between the United States, its possessions, Army-Air Force (APO) and Navy (FPO) post offices. Treas. Reg. §301.7502-1. Mail services from other countries are not eligible.