Voluntary Disclosure

  1. What is "voluntary disclosure"?
  2. Does Wisconsin have a Voluntary Disclosure Program?
  3. Who can benefit from voluntary disclosure?
  4. How does a taxpayer apply for voluntary disclosure?
  5. Why should a taxpayer come forward?
  6. How many years will the department go back if the taxpayer has not filed the required Wisconsin tax returns?
  7. What are the responsibilities of a taxpayer who requests voluntary disclosure treatment?
  8. What are the department's rights?
  9. Where can I get additional information on Wisconsin's Voluntary Disclosure Program?

  1. What is "voluntary disclosure"?

    Voluntary disclosure is a program in which the Wisconsin Department of Revenue (DOR) encourages businesses and individuals who are not in compliance with Wisconsin tax laws to voluntarily come forward. Taxpayers may remain anonymous throughout the voluntary disclosure process.

  2. Does Wisconsin have a Voluntary Disclosure Program?

    Yes, Wisconsin has a Voluntary Disclosure Program.

  3. Who can benefit from voluntary disclosure?

    Voluntary disclosure may help individuals, partnerships, and corporations that have not filed their required Wisconsin tax returns.

  4. How does a taxpayer apply for voluntary disclosure?

    A taxpayer may request voluntary disclosure treatment by submitting a written request to the department for consideration. If applying for voluntary disclosure for more than one tax type, each tax type must be specified in the written request. For example, a request for voluntary disclosure for income tax does not cover sales tax.

    Wisconsin is a member of the Multistate Tax Commission's National Nexus Program. If you wish to enter into agreements with more than one state, or want to learn more, visit the Multistate Tax Commission's website.

  5. Why should a taxpayer come forward?

    The department may enter into an agreement with the taxpayer to limit the statute of limitations, waive penalties, reduce interest, and possibly reduce the number of returns that must be filed.

  6. How many years will the department go back if the taxpayer has not filed the required Wisconsin tax returns?

    The department will go back four years, plus the current year, assuming the taxpayer had a filing requirement in Wisconsin during this time period.

  7. What are the responsibilities of a taxpayer who requests voluntary disclosure treatment?

    A taxpayer must file all returns agreed upon, pay all tax, late filing fees, and interest according to the agreement, file the current and any subsequent returns in a timely manner according to the agreement, and make books and records available to the department.

  8. What are the department's rights?

    The department reserves the right to audit the facts given as part of the agreement, audit any returns filed, void the agreement if factual misrepresentations have been made by or on behalf of the taxpayer, and/or if the taxpayer fails to comply with any term(s) of the agreement.

  9. Where can I get additional information on Wisconsin's Voluntary Disclosure Program?

    For additional information, including how to submit a request, see Wisconsin's Voluntary Disclosure Program.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Nexus Unit - Mail Stop 3-107
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-3969
Fax: (608) 261-7049
Email: DORWIVoluntaryDisclosureProg@revenue.wi.gov

December 30, 2013