IRS Designation of accepted Private Delivery Services
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:
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
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
The private delivery service can tell you how to get written proof of the mailing date.
Private delivery services should deliver returns, extensions and payments to the following submission processing center street addresses only:
Austin – Internal Revenue Submission Processing Center
3651 S IH35
Austin, TX 78741
Kansas City – Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108
Ogden – Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201
If using a private delivery service, send your returns to the street address above for the submission processing center (Austin, Kansas City, or Ogden) designated for your type of return: Where to file tax returns – Addresses listed by return type.
Note: When you mail a return from the post office to the IRS, the address to send the return is often different depending on whether you are sending the return with a payment or without a payment. However, when using a private delivery service to send a return to the IRS, all returns (including those with payments and those without payments) go to one of the street addresses above.
Ed frequently comes across articles, blogs, websites, and the like that he believes will be of interest to clients and other professionals with whom he works. Among them, in no particular order, are the following:
In addition, Ed prepares memos presenting his views or summarizing issues or laws that are integral to the practice. Below are some examples: