NCDOR Notice on USPS Postmark Changes Affecting Tax Filings

press-release

Published March 11th, 2026

Detected March 17th, 2026

Summary

The N.C. Department of Revenue has issued a notice regarding changes to USPS postmark issuance, which may affect the timely filing of tax documents. Taxpayers are advised to request manual postmarks at retail locations to ensure their acceptance date is officially recorded.

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What changed

The N.C. Department of Revenue (NCDOR) has published a notice alerting taxpayers to recent changes in how the U.S. Postal Service (USPS) issues postmarks, effective December 24, 2025. These changes, detailed in the Domestic Mail Manual and USPS announcements, clarify that the official postmark date does not always reflect the date the USPS first possessed a mailpiece. This distinction is critical for meeting tax filing and payment deadlines.

Taxpayers who mail documents to the NCDOR should be aware of this potential discrepancy. To ensure timely filing, the NCDOR advises taxpayers to request a manual postmark at a USPS retail location, which will reflect the date the mailpiece was accepted. This proactive step is necessary to avoid potential issues with meeting statutory deadlines due to mail processing delays or changes in USPS procedures.

What to do next

Review NCDOR notice on USPS postmark changes.
Advise clients and internal teams to request manual postmarks at USPS retail locations for all tax-related mailings.
Ensure internal processes account for potential delays in mail processing and postmark dates.

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Raleigh, N.C. Mar 11, 2026 The N.C. Department of Revenue (NCDOR) has published a notice for taxpayers on the change in how the U.S. Postal Service (USPS) issues postmarks in relation to tax filing and payment deadlines.

Effective Dec. 24, 2025, the 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 following important information is addressed in this notice: