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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue

Voluntary Disclosure Program

The Arizona Department of Revenue offers a voluntary disclosure program for those taxpayers who have not fulfilled their transaction privilege tax, use tax, corporate income tax, and individual income tax or withholding tax obligations in Arizona and want to come into compliance with their filing requirement(s). In most instances, this process is initiated by a company’s representative and submitted on an anonymous basis. Terms and conditions are negotiated on an individual, factual basis. Taxpayers interested in this program may contact the department at the appropriate address below 
Each Voluntary Disclosure Proposal request should contain the following information: 

  • Describe the nature and extent of a company's business in Arizona , including when activities first began in Arizona , whether the company has employees or representatives in Arizona , and if any property is owned in the state. Explain all marketing activities in the state as well.
  • Indicate whether the company has been contacted by the Department in the past, and describe the nature of the contact. State if any tax has been collected in the past
  • Propose terms for the Department's consideration.
  • Please review the specific tax type worksheet link(s) below for additional information required by the Department.

Voluntary Disclosure Program - Whom do you contact?

Voluntary Disclosure Worksheets:

 Mail worksheets to:

Arizona Department of Revenue
Nexus Unit 5th Floor
1600 W. Monroe
Phoenix , AZ 85007
Phone: (602) 716-7083
Fax: (602) 716-7972

Related Information

The Multistate Tax Commission National Nexus Program offers a Voluntary Disclosure Program. Taxpayers interested in pursing voluntary disclosures for states in addition to Arizona may do so by contacting:

National Nexus Program
Multistate Tax Commission
444 North Capital Street N.W.
Washington, DC 20001
(202) 508-3800