Wisconsin Voluntary Disclosure Program

The Wisconsin Department of Revenue 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.

Benefits of Voluntary Disclosure

Taxpayer Qualifications

To be considered for voluntary disclosure treatment, a taxpayer must meet certain conditions and enter into a written agreement with the department. The following conditions must be met for a taxpayer to qualify for voluntary disclosure treatment.

Note: The request for completion of nexus questionnaires by the department constitutes the commencement of an office audit.

How To Apply

A taxpayer or the taxpayer's representative may request voluntary disclosure treatment by submitting a written request to the department for consideration. The request must include the following information:

Note: 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.

Taxpayer Responsibilities

Department Rights

All voluntary disclosure agreements include provisions reserving the department's right to:

Confidential Inquiries

To submit a request, please contact:

WISCONSIN DEPARTMENT OF REVENUE
Nexus Unit
Mail Stop 3-107
P.O. Box 8906
Madison WI 53708-8906
Phone: (608) 266-3969
Fax: (608) 261-7049
Email Additional Questions

Last updated December 30, 2013