The N.C. Department of Revenue has published a directive on when a mailed return or payment is considered "timely filed," or filed on time. The directive provides an explanation of what is sometimes referred to as the “mailbox rule” and includes examples.
We are experiencing a higher than normal call volume. As a result, wait times may be longer than usual. Click here for the latest tax season and refund processing information.
Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.
NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.
NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.