Voluntary Disclosure Program

The purpose of the Voluntary Disclosure Program is to provide an opportunity for businesses and individuals who recently became aware of unfiled or underreported Maine tax obligations to come forward and meet such obligations voluntarily, without having to pay penalties. The program covers all taxes administered by the Maine Revenue Services - including income, corporate, sales & use, and service provider.  To participate, a taxpayer need only tell us about the taxes that they owe, enter into an agreement to pay what they owe, and continue to pay their taxes in the future.
 
We'll ask you to complete a voluntary disclosure application which outlines among other things:

• a reasonable estimate of the taxes that you owe for all outstanding periods,
• the reason that you failed to report and pay those taxes, and
• if you are requesting a limited look back period, why you think you qualify.

You must not have been contacted by Maine Revenue Services concerning your tax status, any tax liability, or any tax audit with respect to any tax type(s) disclosed on the application.

We'll review your application and determine if you're eligible.  If we approve your application, we'll send you a Voluntary Disclosure Agreement, which will cover only the taxes and tax periods that you listed in your application.  In exchange for prompt payment of the tax and interest, Maine Revenue Services will waive any applicable penalties and agree not to pursue liabilities prior to the look back period.

Submit the Voluntary Disclosure Application to:

Maine Revenue Services
Voluntary Disclosure Program
P.O. Box 1060
Augusta, ME 04330-1060

The request may be submitted by regular mail, fax (207-822-0453) or email (audit.tax@maine.gov).

 

September 2017