The North Carolina Department of Revenue (DOR) has issued guidance regarding when a mailed North Carolina tax return or other document is timely filed or tax timely paid. For purposes of the guidance, a document includes, but is not limited to, an original return, an amended return, an informational report, a payment, a claim for refund, and a request for review. The guidance supplements and modifies previous guidance – Directive TA-16-1 – issued on April 12, 2016. A return or document is considered timely filed or a tax timely paid if the return, document, or payment was timely mailed based on the postmark on the mailing. If delivered by registered or certified mail, the date of registration is deemed the postmark date. When a document is delivered after its due date and received by the DOR, it will be deemed to be filed or paid on the date of the postmark stamped on the envelope in which it was mailed or the date of registration if delivered by registered or certified mail. For these rules to apply, the return, document, or payment must have been received by the DOR. If the DOR does not have a record of timely receiving the document, a taxpayer must provide direct evidence that the document was in fact delivered to the DOR or proof of proper use of registered mail, certified mail, or an IRS approved private delivery service. If a taxpayer cannot provide the preceding proof, then the document is not filed. (Directive No. TA-18-1, North Carolina Department of Revenue, August 24, 2018)