Important Notice: USPS Changes May Delay Postmarks

Issued By:   Tax Administration
Date:             March 11, 2026

The following important information is addressed in this notice:  

• Background  
• Timely Filing by Mail
• Impact of USPS Changes on Documents Mailed to NCDOR
• Examples 

Background 

Effective December 24, 2025, the United States Postal Service (“USPS”) added a section to the Domestic Mail Manual to address postmarks and postal possession. In addition, USPS announced changes to its transportation of mail.  

These changes emphasize that the official USPS postmark date “does not necessarily indicate the first day that the USPS had possession of a mailpiece.” However, the Domestic Mail Manual provides that a person may request a manual postmark at a retail location that will reflect the date accepted at the location.    

The North Carolina Department of Revenue (“NCDOR” or “Department”) is issuing this notice to inform taxpayers that rely on postmarks for proof of timely mailing of the USPS changes.

Timely Filing by Mail

North Carolina General Statute (“N.C. Gen. Stat.”) § 105-263(a) provides that sections 7502 and 7503 of the Internal Revenue Code govern when a return, report, payment, or any other document (“Document”) mailed to the Department is considered timely filed.  NCDOR published Tax Administration Directive 18-1 (“Directive 18-1”) to provide guidance on when Documents mailed to the Department are deemed timely filed or timely paid.  

The law and Directive 18-1 state that if a Document is received by the Department after the due date, the document will be deemed filed or paid on the following dates: 

• Postmarked Documents - Date of the postmark stamped on the envelope in which it was mailed.
• Registered or Certified Mail - Date of registration if delivered by registered or certified mail.

Impact of USPS Changes on State Tax Filings

The USPS announcement does not change North Carolina law or Directive 18-1. A taxpayer should be aware that the official USPS postmark date may not reflect when the Document was dropped off at a post office or mailbox. This means an envelope dropped off at the post office may receive a postmark later than the actual date dropped off at the USPS.

Based on current USPS guidance, a taxpayer may request a manual postmark at a USPS retail location that reflects the date the mail was accepted at the USPS location. NCDOR is not aware of any changes for taxpayers relying on registered or certified mail for proof of delivery and timely mailing.

Examples

Example 1a

An income tax return is due on April 15th. A taxpayer drops the envelope containing the income tax return in a mailbox on April 15th. The USPS postmarks the envelope on April 17th.  The Department receives the tax return on April 21st.

The tax return is not timely filed because the postmark date on the envelope received by the Department is April 17th, two days after the due date of the tax return.

Example 1b

An income tax return is due on April 15th. A taxpayer requests a manual postmark from the USPS on the envelope containing the income tax return on April 15th. The USPS postmarks the envelope on April 15th.  The Department receives the tax return on April 21st.

The tax return is timely filed because the postmark date on the envelope received by the Department is April 15th, the due date of the tax return.

Example 2

A tax payment is due on November 30th. A taxpayer mails the tax payment by certified mail on November 30th. The Department received the tax payment on December 2nd.

The tax payment is timely filed because the date shown on the certified mail receipt is November 30th, the due date of the tax payment.

Example 3a

The Department mails a taxpayer a proposed assessment of tax (“Proposed Assessment”) on January 5th. The taxpayer must file a request for Departmental review (“Request”) by February 19th, forty-five days from the date the Proposed Assessment was mailed to the taxpayer. The taxpayer places the envelope containing the Request in a mailbox located at the taxpayer’s location on February 19th.  A USPS employee picks up envelope containing the Request on February 20th. The envelope is postmarked on February 21st. 

The Request is not timely filed because the postmark date on the envelope received by the Department is February 21st, which is 2 days after the deadline to file the Request.

Example 3b

The Department mails a taxpayer a notice of proposed assessment (“Proposed Assessment”) on January 5th. The taxpayer must file a request for Departmental review (“Request”) by February 19th, forty-five days from the date the Proposed Assessment was mailed to the taxpayer. On February 19th, the taxpayer requests a manual postmark from the USPS on the envelope containing the Request. The USPS postmarks the envelope on February 19th.  

The Request is timely filed because the postmark on the envelope received by the Department is February 19th, the deadline for filing the Request.
 

Additional Resources

For information on filing tax returns and tax payments online, visit the Department’s file and pay webpage.

If you have additional questions, you may contact the Department.