IRS Updates Private Delivery Services
The IRS has updated their list of private delivery services for the first time in over ten years. The update has added three FedEx and one UPS service to the list and removed five discontinued services that were previously acceptable for the timely mailing equals timely filing/paying rule (Sec. 7502).
There are only 15 delivery services that taxpayers can use (outside of the post office) that will satisfy the mailbox rule. These services are provided by FedEx and UPS only, the complete list can be found here. This change is effective as of May 6, 2015.
The Court of Appeals for the Ninth Circuit in California, reversing a California District Court, has held that FedEx drivers in California are employees, not independent contractors under California’s “right to control” test. The tests used to evaluate whether a worker is an employee or independent contractor are generally comprised of 10 factors. One of the principal tests is whether the person/company to whom the service is rendered has the right to control the manner and means of accomplishing the result desired. If the person/company to whom the service is rendered to has the right to control, then it will most likely be an employee relationship rather than an independent contractor relationship. The Court of Appeals found that FedEx had the right […]