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Voluntary Disclosure


Voluntary Disclosure was designed to allow non-residents to voluntarily come forward and report unpaid taxes. In exchange for payment of tax and interest and future tax compliance, a limited lookback period and waiver of penalty may be offered.



Benefits for eligible applicants include:

  • Limited lookback period (maximum of four years)
  • Penalty waiver

All agreements will be kept confidential and terms and conditions will not be disclosed except for those provisions listed within MCL 205.30c.

Applicants are required to follow through with the signed agreement terms by filing for related periods and paying tax and interest.



All taxes and fees administered by the Revenue Act are eligible for inclusion in a voluntary disclosure agreement. Requirements for eligibility:

  • Has a filing responsibility under nexus standards
  • Not a prior filer for the tax being disclosed
  • No previous contact by the department and is not under audit for the tax being disclosed
  • Not subject to civil action or criminal prosecution for the tax type being disclosed
  • Not domiciled, incorporated, or a resident of Michigan

Michigan resident taxpayers are not eligible for voluntary disclosure but may apply for Taxpayer-Initiated Disclosure (LR 2002-03).

If an applicant applies for voluntary disclosure and later discovers they are not eligible, they have the option to remit with a penalty waiver. Please refer to our FAQs for more information.


How to Apply

An applicant can apply for voluntary disclosure by completing and returning Forms 1353 and 4133. These forms can be mailed, faxed, or emailed back to the department.

  • Mailing address: Michigan Department of Treasury, Discovery and Tax Enforcement, P.O. Box 30140, Lansing, MI 48909-7640
  • Fax: (517) 763-0258
  • Email: or the auditor at the bottom of your letter.

If you have any questions, please call our main line at 517-636-4120 and ask for an auditor (or contact the auditor at the bottom of your letter).


Agreement Terms



Executing Sales, Use and/or Withholding Disclosures

Applicants that have received an agreement or denial letter and are executing filings should use MI SUW Disclosure Workbook to file for the designated lookback period. Email the workbook to the auditor assigned to your file (do not mail).


Revenue Administrative Bulletins

RAB 2014-5, Michigan Corporate Income Tax Nexus Standards

RAB 2021-21, Sales and Use Nexus Standards for Remote Sellers

RAB 2021-22, Sales and Use Tax - Marketplace Facilitators and Sellers

LR 2002-03, Availability of Voluntary Disclosure Relief to Michigan Residents and Businesses

RAB 2022-24, Penalty Provisions


    1. You will receive an acknowledgement letter that includes the file number and assigned auditor's contact information.
    2. We will look at your application and documents.
    3. You will be contacted for additional information within 30 days.
    4. If approved, you will receive an agreement to sign and instructions to file and pay.
  • Yes. Your agreement will be terminated if you:

    • Misrepresent material facts relevant to the agreement
    • Fail to file returns or pay taxes for periods covered by the agreement
    • Understate the tax liability for any year covered by the agreement and cannot show a good faith effort to accurately compute the tax liability
    • Fail to comply with Michigan tax law
  • Registration by itself does not affect Voluntary Disclosure eligibility.
  • No. Refer to RAB 2016-20 for more information on requesting technical advice.
  • No. Michigan’s Voluntary Disclosure program is based upon statute, MCL 205.30c. All terms, except for the lookback, are the same for each applicant. The lookback is based on applicant’s nexus status, up to a maximum of four years (or 48 months for Sales, Use and Withholding requests).
  • Interest is statutory and cannot be waived. Payment of interest is required at the same time as return(s) and payment of tax.
  • Michigan’s Sales and Use Tax has a single statewide rate of 6%. There are no local Sales or Use Taxes.
  • Complete and return Form 1353 and Form 4133 to the department.
  • Voluntary Disclosure applicants should file returns after the agreement is signed. The agreement will include filing instructions.
  • Michigan does not have a tax threshold for acceptance into Voluntary Disclosure. See our eligibility requirements for more information.
  • No, contact our main line at 517-636-4120 for email options or email us directly at
  • Any agreement(s) or letter(s) will have deadlines listed, which are generally 30 days.
  • Instructions to register will be included with the agreement. Individual Income Tax and Composite Individual Income Tax will not require registration.

  • Instructions to file will be included with the agreement.
  • Tax and interest must be paid with returns to maintain eligibility. Failure to do so may result in penalties.
  • The lookback is the limited period of time in the past (out of the entire non-filing period) for which the taxpayer with a Voluntary Disclosure Agreement will be required to file returns and pay tax and interest.
  • The lookback is generally limited to the last four completed tax years for income taxes and the last 48 months for Sales, Use and Withholding based on the application date.
  • You applied for Voluntary Disclosure and the department determined that you were ineligible.
  • A denial letter is a denial of an application for a Voluntary Disclosure Agreement and provides a conditional penalty waiver for requested taxes.
  • The lookback will be outlined in the denial letter; any unfiled returns will be included. Certain periods may not be required based on factors such as statute of limitations, lack of nexus, PL 86-272, 100% of MI sales are exempt or nontaxable, and business losses will require a written explanation.