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Voluntary disclosure of tax liabilities

Florida's voluntary disclosure program allows a taxpayer to report previously unpaid or underpaid tax liabilities for any tax administered by the Department of Revenue. It is the taxpayer's opportunity to voluntarily pay these taxes without being penalized.

Who is eligible?

Anyone who has any tax liability for a tax administered by the Florida Department of Revenue and who has not been previously contacted by the Department concerning the liability. Disclosures relating to delinquencies or deficiencies that are obvious and would routinely generate a billing if not otherwise self-disclosed are not eligible for the program.

What are the benefits to the taxpayer?

When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a five percent penalty will be imposed, unless reasonable cause is presented.

How far back will the Department look?

Three years immediately preceding the postmark date of the voluntary disclosure request. Failure to take advantage of this program could result in the Department holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes.

What taxes are eligible?

All taxes administered by the Department of Revenue are eligible, including (but not limited to):

Do you know if you owe?

Although most business owners do their best to comply with all revenue laws, mistakes do occur. See examples of some commonly overlooked taxes.

How do I apply?

You must apply by written request. Please include the following information:

  • A statement that you have not been previously contacted by the Florida Department of Revenue about the disclosed tax liability.
  • The tax type and period being disclosed.
  • A statement as to what amount, if any, of tax was collected and not remitted.
  • The city, county, and state of the taxpayer (for sales and use tax).
  • Type of taxable activities or transactions (for sales and use tax).
  • Your sales and use tax certificate number, if applicable.
  • A completed Florida Business Tax Application (Formerly, Application to Collect and/or Report Tax in Florida) / Instructions for DR-1 , if you need to register for sales and use tax. If you are applying for voluntary disclosure, do not register for sales and use tax online through our Internet site.
  • Any other facts regarding the disclosure.

If payment is included with the voluntary disclosure letter, please include a sales and use tax certificate number, FEIN, or SSN (where applicable) on your check to assist in properly applying payments. Make your check payable to the Florida Department of Revenue.

Mail requests to:

Voluntary Disclosure Program
Florida Department of Revenue
P.O. Box 5139
Tallahassee FL 32399-5139

Street address for overnight delivery:

Voluntary Disclosure Program
Florida Department of Revenue
Room 1-4600
5050 W. Tennessee St.
Tallahassee FL 32399-0151

You may also fax requests to 850-245-5998, or email VoluntaryDisclosure@dor.state.fl.us.

Florida is a member of the Multistate Tax Commission's National Nexus Program. If you wish to enter into agreements with more than one state, or want to learn more, visit the Multistate Tax Commission's web site.

Resources

Tax law - Voluntary disclosure is authorized by section 213.21(7), Florida Statutes, Informal Conferences; Compromises; and Rule 12-13.0075(8), Florida Administrative Code, Voluntary Self-Disclosure of Liability. For more information, visit the Revenue Law Library.

Download the voluntary disclosure brochure.

Look up tax and interest rates.

Read Tax Information Publications about specific tax issues.

Visit our taxpayer education page to learn more about your tax reporting and compliance responsibilities.

If you need to speak with a representative, please call the Voluntary Disclosure Unit at 850-617-8552.