Voluntary Disclosure

The Comptroller's Office offers a voluntary disclosure program that allows businesses to voluntarily report and pay past due Maryland tax liabilities. The voluntary disclosure program applies only if we have not previously contacted you about the liability.

The program is confidential as well as voluntary. You make the initial contact through a third party, usually an accountant or tax attorney. The third party indicates the nature of the business, why a Maryland tax liability may exist, and any other disclosure terms proposed by you as the business taxpayer. You may remain anonymous throughout the negotiation and agreement process.

We may negotiate interest and penalties during the process. Once both parties execute the agreement, you usually have 60 days to report and pay the amount of business tax due. We reserve the right to audit any amounts within the time period agreed upon during the negotiations. The agreement will be void if you made any misrepresentations to us.

For more information about voluntary disclosure, call 410-767-1570 from Central Maryland or 1-888-674-0020 from elsewhere.