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OverviewVoluntary 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 Penalty waiver
LookbackLookback period for eligible applicants is up to a maximum of four years.
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
Note: 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
- Mailing address: Michigan Department of Treasury, Discovery and Tax Enforcement, P.O. Box 30140, Lansing, MI 48909-7640
- Fax: (517) 763-0258
- Email: Treas-Disc-VoluntaryDisclosure@michigan.gov or the auditor at the bottom of your letter.
Penalty ReliefTo seek penalty relief, the applicant is required to follow through with the signed agreement terms by filing for related periods and paying tax and interest.
Agreement TermsSample agreement
Revenue Administrative Bulletins
RAB 2005-3, Penalty Provisions
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