Voluntary disclosure program
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.
Written request
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 filed any returns for the program for which you are seeking a voluntary disclosure agreement;
- You haven't already been contacted by us; or
- You haven't already registered or made any estimated payments, as required, for the program for which you are seeking a voluntary disclosure agreement.
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.
- Requests that include programs that required registration and estimated payments: Provide a statement indicating whether the company has registered for the program for which you are seeking a voluntary disclosure agreement and whether the taxpayer has made any estimated tax payments.
If you haven't filed tax returns in multiple states, the Multistate Tax Commission (MTC) can contact the states for you to fulfill your filing requirements. Contact the MTC for more information.
For personal income tax agreements visit the Individual voluntary disclosure page for more information.
Corporation Excise and Income Tax
If your voluntary disclosure agreement request includes the following programs:
- Corporation Excise and Income Tax
- Estate Tax
- Fiduciary Tax
- Transit Self Employment Tax
Send your request to nexus.help.dor@dor.oregon.gov or the physical address below.
Nexus Unit Manager
Oregon Department of Revenue
Corporation Audit Section
955 Center St NE
Salem OR 97301-2555
Oregon Special Business Programs
If your voluntary disclosure agreement request includes the following programs:
- Bicycle Excise Tax
- Corporate Activity Tax (CAT)
- E911 and 988 Tax
- Heavy Equipment Rental Tax
- Transient Lodging Tax
- Vehicle Privilege Tax
- Vehicle Use Tax
Send your request to OSBP.help.dor@dor.oregon.gov or the physical address below.
CAT Unit Manager
Oregon Department of Revenue
955 Center St NE
Salem OR 97301-2555
Withholding, Other Taxes, and Fees
If your voluntary disclosure agreement request includes the following programs:
- Income Tax Withholding
- Statewide Transit Tax
- TriMet Payroll Tax
- Lane Transit Payroll Tax
Send your request to Payroll.Help.DOR@dor.oregon.gov or the physical address below.
Program Coordination Unit Manager
Withholding, Other Taxes, and Fees Section
Oregon Department of Revenue
955 Center St NE
Salem OR 97301-2555