The N.C. Department of Revenue (NCDOR) will begin accepting both business and individual income tax returns over the next few weeks.
- The NCDOR anticipates accepting 2022 Corporate Income and Franchise, Partnership Income, and Estates and Trust Income tax returns by Friday, Jan. 27.
- The NCDOR anticipates accepting 2022 Individual Income tax returns by Friday, Feb. 3.
Although the NCDOR anticipates that we will begin accepting returns by Feb. 3, it will be early March before we can begin processing and validating return information and issuing refunds.
This delay is necessary as we complete updating and testing of the refund fraud validation system, a measure that protects taxpayer identity and ensures that the appropriate refunds get into the hands of the right people. Once we begin processing and validating the returns, we will post the “Where’s My Refund” application on the NCDOR.gov webpage that allows taxpayers to check the status of their tax refund.
For calendar year taxpayers, the due date to file income tax returns is April 15. By law, North Carolina considers income tax returns with a due date on a Saturday, Sunday, or legal holiday as being timely filed if delivered in person or mailed or electronically submitted to the NCDOR on or before the next business day after the Saturday, Sunday, or legal holiday.
In 2023, April 15 falls on a Saturday, and Emancipation Day, a legal holiday for income tax purposes, will be observed on Monday, April 17. Therefore, if a taxpayer files their 2022 calendar year income tax return on or before Tuesday, April 18, 2023, the NCDOR will consider the return timely filed.
Taxpayers are encouraged to file their taxes electronically; it is safer, more convenient, and will move through our process faster than traditional paper filing. Free and low cost online filing (eFile) options for qualified taxpayers are available through the NCDOR.gov website. Taxpayers may even file their taxes electronically before the official opening dates as a way to prevent tax fraud schemes.
The Internal Revenue Service recently announced that it will begin accepting individual income tax returns on Monday, Jan. 23: https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year.
The NCDOR funds public services benefiting the people of North Carolina. The NCDOR administers the tax laws and collects the taxes due in an impartial, consistent, secure, and efficient manner.