Did you know that correspondences, returns, payments and other time sensitive mailings sent to the IRS can be considered as timely filed as of the date mailed even if the IRS will not receive them until a few days after the expiration of the filing period? The IRS considers an item as being receive timely if the date of the US postmark stamped on the envelope is within the filing period.
However, be careful to use the United States Postal Service or another private delivery service specifically designated by the IRS, otherwise it could cost you.
The following is a list of private delivery services (PDS) specifically designated under Notice 2004-83. This list can be found on the IRS website at www.irs.gov.
Effective January 1, 2005, the list of designated PDSs is as follows:
1. DHL Express (DHL): DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service;
2. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First; and
3. 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.
Be sure to use only the services listed in Notice 2004-83. For example, because UPS ground is not specifically mentioned in this list, your mailing will not be considered as timely filed unless the IRS actually receives it before the deadline. Of course it’s always better to respond to notices from the IRS or complete time sensitive documents as soon as possible so that you have enough time to deliver the items prior to the expiration of the filing period. It’s also a good idea to send items using a traceable service such as certified mail or deliver confirmation. It’s also usually less expensive. We all know that life happens and sometimes we need a little extra time. It’s good to know these services are available when we need them.
Storehouse Financial Management Services, LLCJanuary 2013