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The Alabama Department of Revenue (ALDOR) provides a Voluntary Disclosure Program as a service to our business taxpayers who are not in compliance with Alabama tax laws but want to come forward and comply.

To be accepted into the program, you must have not been registered, filed a state tax return, made a tax payment, or have been contacted by ALDOR or an agent of ALDOR, such as the Multistate Tax Commission, for seven years prior to the online submission date of the Voluntary Disclosure application.

ALDOR considers contact and the filing or payment of returns on a tax-by-tax basis, so if you have been contacted, filed, or paid a return for one type of tax, it will not disqualify you from entering the program for other tax types.

Suscripción de un acuerdo de divulgación voluntaria

The Voluntary Disclosure process is managed through the My Alabama Taxes portal. If you or your representatives wish to enter into a Voluntary Disclosure Agreement, then review the following information and submit an application through My Alabama Taxes.

Impuestos que pueden ser objeto de un acuerdo de divulgación voluntaria

ALDOR celebrará un acuerdo para la mayoría de los tipos de impuestos.

ALDOR does not enter into Voluntary Disclosure Agreements for sales and use tax with no tax liability.

A State Voluntary Disclosure Agreement does not apply to non-state administered localities in Alabama. You must directly contact each non-state administered locality in which you have nexus to negotiate separate voluntary disclosure treatment.

ALDOR does not enter into agreements for individual income tax liabilities. However, if an individual taxpayer is a nonresident shareholder or partner of a pass-through entity entering into a Voluntary Disclosure Agreement, such entity will file composite returns on the individual’s behalf.

This program is not open to taxpayers who have at some time filed returns or qualified to do business and have fallen behind in their filing responsibilities within seven years prior to the submission date of the application.

If you are accepted into the program, ALDOR agrees to waive late file and late payment penalties.

Section 40-18-80.1, Code of Ala. 1975, provides a fee for the underpayment of estimated tax in an amount determined by applying the underpayment rate established by U.S.C. §6621. Since this is technically an interest charge and not a true penalty, taxpayers who have filed income tax returns under the terms of a Voluntary Disclosure Agreement will not receive a waiver of the estimated interest.

Determinación del nexo

You must have your nexus position in place before the application is submitted online.

Nexus determinations will not be made through the Voluntary Disclosure Program. If your nexus position is unknown, the Nexus Questionnaire is available on My Alabama Taxes. If a nexus questionnaire is submitted by a Voluntary Disclosure Applicant, please select “Potential Voluntary Disclosure Applicant” and do not disclose the taxpayer’s name.

En el caso de que el nexo fuera discutible o si no hay pruebas de que el nexo existiera durante el período de tres años de revisión, el representante puede proceder a través del proceso normal de registro. Sin embargo, la carga de la prueba recae en el contribuyente.

Responsabilidad del contribuyente

To participate in the Voluntary Disclosure Program, you must:

• Celebrar un acuerdo vinculante con ALDOR por un periodo mínimo de tres años.
• Presentar todas las declaraciones y formularios correspondientes al período o períodos especificados en el acuerdo en un plazo de 90 días a partir de la fecha de firma del acuerdo por parte de ALDOR.
• Remitir todos los impuestos e intereses debidos según lo acordado.

 Periodo de revisión de tres años

El Programa de Divulgación Voluntaria tiene un periodo obligatorio de tres años de retrospección.

The three-year look-back period is calculated by determining the last three tax years (or 36 months) which are past due as of the date the application is submitted online. For example, corporate income tax returns are generally due three and a half months after the tax year end. If ALDOR receives an application online in July 2023 for corporate income tax on behalf of a company that has a fiscal year end of May 31, 2023, the look-back period would not include the tax year ending May 31, 2023, since this return is not due until September 2023. In this case, the look-back period would include tax years ending May 31, 2020 – May 31, 2022.

If the taxpayer has collected, but not remitted, sales, use, rental, lodgings, mobile telecommunications service, or withholding tax, the look-back period will be extended to include all periods in which tax was collected and not remitted.

La fecha de entrada en vigor del acuerdo se establece como la fecha de presentación de la solicitud en línea.

Descalificación

El contribuyente puede ser descalificado y el acuerdo anulado si se da alguna de las siguientes circunstancias:

• Previous contact of any kind by ALDOR or an agent of ALDOR within seven years prior to the submission of the application online regarding potential liability for the type of tax identified in the agreement, such as:
  • A request to complete a nexus questionnaire
  • A telephone call
  • An audit or notice of audit
  • Payment of tax
  • Registration for tax
  • Registration with the Secretary of State
  • An extension payment
  • An estimated tax payment
  • The filing of a return
• El contribuyente está siendo auditado por ALDOR o un agente de ALDOR.
• Falseamiento de cualquier hecho expuesto en la solicitud.
• Incumplimiento de los términos del acuerdo por parte del contribuyente.

NOTA: Si un contribuyente está considerando, o está en proceso de, entrar en el Programa de Divulgación Voluntaria de Alabama, no se debe iniciar ningún contacto o presentación de cualquier tipo (por ejemplo, registrarse en la Secretaría de Estado o presentar una extensión) hasta que la solicitud haya sido presentada en línea.

Confidencialidad

The negotiation, execution, and terms of the agreement will not be actively discussed with any taxing authorities or any state or governmental authority or with any person or party, except as such disclosures are following the state’s confidentiality laws. ALDOR has certain exchange of information agreements in place that allow it to exchange tax information with other taxing authorities. The information contained in the Voluntary Disclosure Agreement may be released as specified in the exchange of information agreements, either through a request for general information or through a request for specific information.

Declaraciones y pagos voluntarios

Las declaraciones voluntarias y los pagos pueden enviarse por correo a la dirección indicada a continuación.

Sales, use and rental tax return worksheet must be emailed to the email address below.

Los pagos electrónicos pueden ser remitidos a través de My Alabama Taxes.

Si las declaraciones y los pagos de la Declaración Voluntaria no se reciben de acuerdo con el Acuerdo de Declaración Voluntaria, el contribuyente puede ser facturado por las sanciones, además de los intereses.

Información de contacto

If you have any questions regarding Voluntary Disclosure, please contact:
334-242-1490
vda@revenue.alabama gov

Alabama Department of Revenue
Voluntary Disclosure Program
4303 Gordon Persons Building
50 North Ripley Street
Montgomery, AL 36132