Connecticut – List of Authorized Private Delivery Services

SALT Report 1871 – The Connecticut Department of Revenue Services updated their policy statement regarding private delivery services (PDS). The services listed in the updated have been authorized by the Department to deliver returns, claims, statements, documents, and payments. Further, if used correctly, the PDS’s will satisfy the requirements of the timely mailing/timely payment rules.

Connecticut General Statute §12-39aa authorizes DRS to extend the “timely mailing” treatment to documents or payments delivered by an approved PDS when using a designated type of delivery service. Therefore, if a document or payment is delivered to the Department by a designated PDS using a designated type of service, the date recorded or marked on the document or payment by the PDS will be treated in the same manner as a US postmark made by the US Postal Service.

The following PDS’s and the specific delivery services have been approved

DHL Express

  • DHL Same 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 Plus
  • UPS Worldwide Express

The policy update provides further details regarding the rules that must be followed to document the date the package is submitted to the PDS.

This policy statement modifies and supersedes Policy Statement 2008(3).

For Further Information:

Connecticut Department of Revenue Services – Policy Statement 2012(2)