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Voluntary disclosure

Voluntary disclosure agreement

Do you need to file outstanding personal income taxes in Oregon? Our voluntary disclosure program allows individuals to come into compliance with reduced penalties if they meet all of the following:

  • Have not previously filed Oregon tax returns, and

  • Have not been contacted by the Oregon Department of Revenue or the Multistate Tax Commission (MTC).

Contact us to request a voluntary disclosure agreement. You can also do this anonymously through a third party such as an accountant or lawyer.

Your request must include:

  • Reason(s) for not filing Oregon tax returns.

  • Specific statement of the relief requested, or proposal being made.

  • Statement indicating whether the taxpayer has been contacted by us or the MTC.

Send your request to&

For information about Business Voluntary Disclosure click here