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 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 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:

Confidential Inquiries

To submit a written request, please contact:

WISCONSIN DEPARTMENT OF REVENUE
MS 2-233
Nexus Unit
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-3969
Fax: (608) 266-5464
Email additional questions to DORWIVoluntaryDisclosureProg@wisconsin.gov

December 12, 2018