Voluntary Disclosure Program

Description of Program

The Missouri Voluntary Disclosure Program is designed to promote compliance with Missouri tax laws. This convenient program has successfully enabled many taxpayers to resolve their tax obligations. Taxpayers who have failed to file returns and pay any taxes due to the Department may qualify. All taxes administered by the Department and any type of taxpayer are eligible. A taxpayer who files a return but underreports the tax due on the return is not eligible.

To be eligible, a taxpayer must contact the Department without any prior contact by the Department concerning the filing of a return and the payment of a tax. The contact may be made by a representative and the taxpayer may remain anonymous until the terms of the agreement are final.

Voluntary disclosure also includes requests by taxpayers under the Multistate Tax Commission National Nexus Program. Many taxpayers who are not located in Missouri use the Voluntary Disclosure Program to resolve sales and use tax, and corporate income tax liabilities when they learn they may be subject to Missouri tax.

The Department has authority to resolve tax disputes as outlined in Sections 32.375 and 32.378, RSMo.

Qualifying for Voluntary Disclosure

A voluntary disclosure must meet all of the following criteria:

1. The Department of Revenue has not contacted the taxpayer with respect to any tax for which the taxpayer is requesting voluntary disclosure.
2. The taxpayer is not under audit for any tax.
3. Taxpayer must not have previously filed a tax return with underreported tax.
4. The taxpayer must pay the tax due plus accrued interest. Interest can be calculated using our online calculator or the Department will calculate the interest due and notify the taxpayer.
5. Upon request, the taxpayer must make records available for audit to verify the amount of the taxpayer’s liability and the accuracy of the representations made by the taxpayer.
6. Subsequent to the disclosure, the taxpayer must remain in compliance for all tax types.

Benefits of Voluntary Disclosure

A taxpayer whose application for a voluntary disclosure is approved will receive:

1. A waiver of penalties.
2. The Department will not pursue criminal prosecution.
3. Sixty (60) days to determine the liability and prepare the returns.
4. A requirement to pay only the tax and interest due for the four years prior to the voluntary disclosure. If the applicant has collected taxes and not reported them for periods beyond the look-back period, the look-back period will be extended to cover those periods.
5. The Department will keep the agreement completely confidential and will not discuss the taxpayer’s taxes or any of the terms and conditions in the agreement with any tax authorities of any state or government authority, or with any person or party except as allowed by Section 32.057, RSMo, or required by exchange of information agreements in effect on or before the date of this agreement.

How to Apply

A request for a voluntary disclosure must be submitted on Form 5310. The Form 5310 can be submitted by:

• Completing and submitting online
• Completing the fill in form Form 5310 and submitting via the Submit button or by printing and mailing the form to:

Review and Approval of Voluntary Disclosure Requests

The Department will review the facts presented, offer an agreement if appropriate, and send it to the taxpayer or representative of the taxpayer for proper signatures.

If the Department determines that the taxpayer or its representative misrepresented the information upon which the Agreement is based, the Agreement is void and the Department can take action to identify and recover any tax obligations as if the Agreement did not exist.

Any Questions?

Please contact the Department at 573-522-4989, or email Nexus@dor.mo.gov