Taxes IconVoluntary Disclosure

  • 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.