​Our voluntary disclosure program helps resolve prior tax debt. If your business isn't in compliance with Oregon tax laws, we encourage you to come forward.

Voluntary disclosure agreement

Contact us in writing to ask to enter into a voluntary disclosure agreement. You may do this anonymously through a third party such as an accountant or lawyer. The agreement is only an option if you haven't already been contacted by us or the Multistate Tax Commission (MTC).

Your written request must include:

  • A company description, including entity type and business activity conducted in Oregon.
  • The date Oregon business activity began.
  • The reason(s) for not filing Oregon tax returns.
  • The company's year-end date (calendar or fiscal year).
  • A specific statement of the relief requested or the proposal being made.
  • A statement indicating whether the company or an affiliate was contacted by us or the MTC.

If you haven't filed tax returns in multiple states, the MTC can contact the state for you to fulfill your filing requirements. See for more information.

Send Nexus voluntary disclosure agreement requests to:

Nexus Unit Manager
Oregon Department of Revenue
Corporation Audit Section
955 Center St NE

Salem OR 97301-2555

Send Corporate Actvity Tax (CAT) voluntary disclosure agreement requests to:

CAT Unit Manager
Oregon Department of Revenue
955 Center St NE
Salem OR 97301-2555
Or email to ​​​​​​

​Contact us

Voluntary disclosure process:

General corporation excise and income tax:

​Corporate Activity Tax (CAT):