Taxpayers have the burden of proving that tax returns and tax payments are made. For those taxpayers who mail their returns and tax payments (rather than remit their returns and tax payments electronically), we recommend that they mail tax returns and significant tax payments using the USPS’s registered mail service or its certified mail with a return receipt requested. Some taxpayers prefer to use a private delivery service such as United Parcel Service (UPS) or Federal Express to name two of these services.
Regardless of which service is used, it is very important that the taxpayer complete all the information on the mailing slips and also show on the taxpayer’s receipt what was mailed to the Internal Revenue Service (or other tax jurisdiction).
If a private delivery service is used, it is important that the taxpayer know WHICH private delivery services the IRS will accept as proof of mailing. FedEx and UPS delivery services not designated by the IRS will not be accepted by the IRS as proof of mailing. Also, private delivery services do not deliver to P.O. Boxes. Therefore, you will need to research the appropriate street address whenever the tax returns or voucher payment form show a PO address.
Effective May 6, 2015 the list of designated private delivery services that the IRS will honor are listed below.
- FedEx First Overnight
- FedEx Priority Overnight
- FedEx Standard Overnight
- FedEx 2 Day
- FedEx International Next Flight Out
- FedEx International Priority
- FedEx International First
- FedEx International Economy
- 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
- UPS Worldwide Express
If you want to learn more about tax preparation services or tax planning strategies, we invite you to call 610-594-2601 today to make an appointment at our Exton PA CPA office to discuss your situation. You can also schedule a consultation at Click Here.
