New York – Designated Private Delivery Services

SALT Report 1425 – The New York Department of Taxation and Finance has updated their publication regarding private delivery services that taxpayers may use to send tax returns, payments, and other documents to the department.

Generally, tax returns, payments, and other documents sent to the Department are considered to be on time if they are postmarked by the U.S. Postal Service on or before the due date of the return or payment.  Alternatively, taxpayers can also use private delivery services with the same guarantee that returns and payments mailed on time will be considered to have been filed on time.

However, only mail delivered by private delivery services that are designated by the U.S. Secretary of the Treasury or by the New York State Commissioner of Taxation and Finance qualify for the timely postmarked is timely filed and paid rule. The private delivery companies, and the specific types of delivery services that currently qualify, are:

DHL Express

  • DHL Same Day Service
  • DHL Next Day 10:30 A.M.
  • DHL Next Day 12:00 P.M.
  • DHL Next Day 3:00 P.M.
  • DHL 2nd Day Service
Federal Express
  • FedEx Priority Overnight
  • FedEx Standard Overnight
  • FedEx 2 Day
  • FedEx International Priority
  • FedEx International First
United Parcel Service
  • UPS Next Day Air
  • UPS Next Day Air Saver
  • UPS 2nd Day Air
  • UPS 2nd Day Air A.M.
  • UPS Worldwide Express
  • UPS Worldwide Express Plus
The update also discusses the rules for determining the correct postmark date and provides alternative mailing addresses.
For Further Information: