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Voluntary Disclosure Program

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Voluntary Disclosure Program

About

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, ALDOR 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. ALDOR 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 ALDOR or an agent of ALDOR, such as the Multistate Tax Commission, for seven years prior to the postmark/receipt date of the initial written request.

ALDOR 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.

For a comprehensive list 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 review the Voluntary Disclosure Program Guidelines and submit an application online.

The Voluntary Disclosure process is managed through an online system. Because the system is automated, applications can be processed more quickly than those submitted manually. Effective Nov. 1, 2018, manual applications are no longer accepted. A taxpayer will not receive protection under Voluntary Disclosure prior to an application being submitted online.

Voluntary Disclosure returns and payments should be mailed to:

For USPS shipping:

Alabama Department of Revenue
Voluntary Disclosure Program
P.O. Box 327005
Montgomery, AL 36132

For other shipping methods:

Alabama Department of Revenue
Voluntary Disclosure Program
50 North Ripley Street
Room 1226
Montgomery, AL 36104

If the Voluntary Disclosure returns and payments are not sent to this address, the taxpayer may receive bills for penalties, in addition to interest.

If you have any questions regarding Voluntary Disclosure, please contact:

Office of Taxpayer Advocacy
334-242-1055
vda@revenue.alabama.gov