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.

Online Marketplace Sellers: Sellers who make sales through online marketplaces may be required to collect Wisconsin sales/use tax and file Wisconsin franchise/income tax returns as a result of having inventory stored in a warehouse or fulfillment center located in Wisconsin. Such sellers may participate in Wisconsin's Voluntary Disclosure Program. Marketplace providers that sell goods on behalf of sellers may also participate in Wisconsin's Voluntary Disclosure Program.

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 department will not enter into an agreement to resolve a successor's liability under sec. Tax 11.91, Wis. Adm. Code, unless collection of the amount due from the predecessor appears unlikely.

How To Apply

A taxpayer or the taxpayer's representative may request voluntary disclosure treatment by submitting Form A-020 to the department for consideration. The request will include the following information:

Note: If unable to complete the electronic request for voluntary disclosure, submit a written request including the information above. If applying for voluntary disclosure for more than one tax type, each tax type must be specified. For example, a request for voluntary disclosure for income tax does not cover sales tax.

Multistate Tax Commission (MTC)

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

To submit a Wisconsin-only request, use the contact information below.

Taxpayer Responsibilities

Department Rights

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

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 6, 2022: secs. 71.82(2)(b), 77.51, 77.52(1)(b), and 77.62, ​Wis. Stats.​, and secs. Tax 2.87(2)(e) and 11.98(2)(e), Wis. Adm. Code​.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

Confidential Inquiries

To submit a written request, please contact:

​Contact Us​

MS 2-233
Wisconsin Department of Revenue
​Nexus Unit
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-3969
Fax: (608) 266-5464

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100230

October 10, 2023​​