What Is Voluntary Disclosure?

The Voluntary Disclosure Act (Public Act 221 of 1998) authorizes the State Treasurer, or a representative, to enter into a voluntary disclosure agreement with non-filers who have not been previously contacted by the Department and who meet certain other criteria.  (Reference MCL 205.30c).

Under a voluntary disclosure agreement, eligible persons may file returns and pay taxes and interest for a limited look-back period of four years without imposition of penalties, in exchange for future tax compliance.



Related Documents
1353, Michigan Department of Treasury Nexus Questionnaire PDF icon
3-Year MBT Agreement PDF icon
4133, Voluntary Disclosure Request PDF icon
4696, Summary of Revenue Administrative Bulletins (RABs) 2007-6 and 2008-4 PDF icon
Form 4503, Summary of Revenue Administrative Bulletins (RAB) 1999-1 PDF icon
RAB 2007-6 Michigan Business Tax - "Actively Solicits" Defined PDF icon
RAB 2008-4, Michigan Business Tax Nexus Standards PDF icon
Revenue Administrative Bulletin 1998-1 PDF icon
Revenue Administrative Bulletin 1999-1 PDF icon
UC 518, Michigan Business Tax Registration Application PDF icon