The Alabama Department of Revenue does not statutorily provide guidelines for taxpayers who wish to voluntarily come forward and comply with Alabama tax laws. However, the Department has provided a Voluntary Disclosure Program as a service to business taxpayers who are not in compliance with Alabama tax laws to come forward voluntarily to register and become compliant in their tax filing obligations. The Department offers the Voluntary Disclosure Program only to those business taxpayers who have not registered, not filed returns, not made a tax payment and have not been contacted by the Department or an agent of the Department, such as the Multistate Tax Commission, for seven years prior to the postmark/receipt date of the initial written request.
The Department considers contact and the filing/payment of returns on a tax-by-tax basis. For example, if a taxpayer has been contacted or filed/paid a return for one type of tax, this will not preclude the taxpayer from entering the Program for other tax types.
- Corporate Income Tax
- Pass Through Entity Income Tax
- Business Privilege Tax
- State Sales & Use Tax
- State Administered Local Sales & Use Tax
- Withholding Tax
For a comprehensive listing of eligible taxes, please see the Voluntary Disclosure Program Guidelines.
Entering Into a Voluntary Disclosure Agreement
Business taxpayers who wish to enter into a Voluntary Disclosure Agreement or their representatives should study the Voluntary Disclosure Program Guidelines and then send a request letter to:
Alabama Department of Revenue
Voluntary Disclosure Program
50 North Ripley Street
Montgomery, AL 36132
NON-USPS carrier should be sent to Zip Code 36104
334-353-9577 / 334-353-8466