Overview
The Voluntary Disclosure program provides businesses or individuals who have recently become aware of their tax obligations to the Commonwealth of Pennsylvania an opportunity to voluntarily come forward to pay taxes and interest owed to the Department of Revenue. In return for coming forward, penalties for most taxes administered by the Department of Revenue will be waived when the requirements of the Voluntary Disclosure Agreement have been completed.
NOTE: The Voluntary Disclosure Program is different from the Use Tax Voluntary Compliance Program.
Additional resources
Eligibility
The Voluntary Disclosure Program is for eligible taxpayers who recently became aware of outstanding tax liabilities. Penalties for up to three years plus the current year may be waived when the taxpayer files and completes the appropriate returns and payments for all taxes and interest due.
Taxpayers unregistered with the Department of Revenue who have collected business trust fund taxes, but not remitted those taxes may be eligible for the Voluntary Disclosure Program. However, such taxpayers would be required to file and pay all collected tax for all years in exchange for penalty relief.
You would not qualify for the Voluntary Disclosure Program if:
- You are currently registered or were previously registered with the Department of Revenue;
- The department has already contacted you, tried to collect taxes from you, or investigated you;
- You do not owe any taxes for the lookback period; or
- You participated in the program in the past.
Eligibility is determined on a tax-by-tax basis. If you are currently registered for or have had issues with one type of tax, that does not necessarily preclude you from participating in the program for another tax type.
Corporation tax liabilities of foreign and domestic corporations registered with the departments of State and Revenue will not be considered for the Voluntary Disclosure Program.
Note: The program does not offer agreements for future tax issues. Requests for such agreements will be denied.
Apply for the Voluntary Disclosure Program
To apply for the Voluntary Disclosure Program, email ra-voluntarydisclosure@pa.gov to get a case number. In the email, include contact information, such as your mailing address and phone number, and specify the tax type(s) for which you are coming forward. Once a case number has been assigned, you will need to reference it in all correspondence with the Voluntary Disclosure Office.
After a case has been opened by the office, you will receive additional instructions and, if applicable, a form called the Business Activities Questionnaire (DEO-50) to complete. You will also need to submit a letter of intent to participate in the program; this letter should include information on, but not limited to:
- The type(s) of tax you owe;
- When your tax obligation began;
- A detailed description of your activities in Pennsylvania, including any products sold or services provided;
- An explanation of why you did not previously file and pay your taxes;
- Verification that you have not been contacted previously by the Department regarding your tax obligation; and
- An estimated amount of tax owed to the Department, if known.
Taxpayers may remain anonymous when sending this information to the Voluntary Disclosure Office. Taxpayers are only required to disclose their identity upon receipt of a Voluntary Disclosure Agreement (VDA).
Under the terms of a VDA, taxpayers agree to file the required returns and pay taxes/interest owed in exchange for a limited lookback and penalty relief, and further agree not to contest any of the taxes reported. The VDA cannot be altered in any way by the taxpayer; doing so will render it void. After the signed agreement is returned to the Voluntary Disclosure Office, the department will confirm the taxpayer’s eligibility for the program, execute the agreement, and provide the taxpayer with further instructions on how to file and pay.
Once a taxpayer is enrolled in the program, the Voluntary Disclosure Office will handle registration and processing of returns and payments. The taxpayer should not attempt to register, file, or pay outside the program if they wish to participate. Failure to follow the instructions provided by the Voluntary Disclosure Office will render the agreement void, and the taxpayer will become subject to additional assessments and penalties.
Contact the Voluntary Disclosure Office
If you have any questions about the Voluntary Disclosure Program, please reach out to the Voluntary Disclosure Office using the contact information below. If you have been assigned a case number, please make sure to reference it in your correspondence.
Office Phone: 717-787-9832
Email: ra-voluntarydisclosure@pa.gov
PA Department of Revenue
Matthew J. Pettigrew, Director
Voluntary Disclosure Program, 11th Floor
1133 Strawberry Square, Fourth and Walnut Streets
Department 281100
Harrisburg, PA 17128-1100