Taxpayers who file individual income tax returns on a calendar year and received a valid extension to file 2022 returns that were originally due on April 15, 2023, must file those returns by Oct. 15. Since Oct. 15 falls on a Sunday, taxpayers have until Monday, Oct. 16 (i.e., the next succeeding day which is not a Saturday, Sunday, or legal holiday), to file their returns and not be subject to the late filing penalty.
Taxpayers who mail those returns to the N.C. Department of Revenue must have them postmarked by Oct. 16. E-filed returns must be electronically submitted by midnight on Oct. 16.