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Who is Eligible

Eligible Taxpayers

Qualifying taxpayers who recently became aware of outstanding tax liabilities (sales and use tax, corporate net income tax, corporate specialty tax, employer withholding tax, personal income tax, etc.) will only be responsible for satisfying tax liabilities for up to three years plus the current year. Penalties for those years will be waived and prior years’ liabilities will be forgiven when the taxpayer files the appropriate returns and remits payment for all taxes and interest due.

Unregistered taxpayers with the Department of Revenue who have collected business trust fund taxes (sales and use tax, employer withholding tax, etc.) but failed to remit those taxes may be eligible for the Voluntary Disclosure Program. However, such taxpayers must remit taxes for all years collected; they will not receive a limited lookback. Penalties will be waived for all years.

Note: The department does not enter into Voluntary Disclosure Agreements if there is no tax liability due.

Ineligible Taxpayers

If a taxpayer is currently registered or was previously registered with the Department of Revenue, they are not eligible for the Voluntary Disclosure Program. Taxpayers who the department has contacted and pursued collection actions against or investigated also are not eligible to participate in the program.

The department considers contact and registration on a tax-by-tax basis. For example, if a taxpayer has been contacted or paid/filed a return for one type of tax, it would not preclude the taxpayer from entering the program for other tax types.
Corporation tax liabilities of foreign and domestic corporations registered with the departments of State and Revenue will not be considered for the Voluntary Disclosure Program.

Note: The department does not consider prospective agreements, and requests for prospective agreements will be denied.