Missouri Department of Revenue Voluntary Disclosure Program

New 1/27/15

Description

The program is designed to promote compliance. The Department has authority to resolve tax disputes as outlined in Sections 32.375 and 32.378, RSMo, and all taxes administered by DOR and any type of taxpayer are eligible.

Voluntary disclosure also includes requests by taxpayers under the Multistate Tax Commission National Nexus Program. Many taxpayers who are not located in Missouri use the Voluntary Disclosure Program to resolve sales and use tax, and corporate income and franchise tax liabilities when they learn they may be subject to Missouri tax. 

A representative may initiate contact and the taxpayer may remain anonymous until the terms of the agreement are final. The Department will keep the agreement completely confidential and will not discuss the taxpayer’s taxes or any of the terms and conditions in the agreement with any tax authorities of any state or government authority, or with any person or party except as allowed by Section 32.057, RSMo, or required by exchange of information agreements in effect on or before the date of this agreement. 

Qualifying

A voluntary disclosure must meet all of the following criteria: 

  1. DOR has not contacted the taxpayer with respect to any tax for which the taxpayer is requesting voluntary disclosure. 
  2. The taxpayer is not under audit for any tax. 
  3. Taxpayer must not have previously filed a tax return with underreported tax. 
  4. The taxpayer must pay the tax due plus accrued interest. Interest can be calculated using our online calculator or the Department will calculate the interest due and notify the taxpayer. 
  5. The taxpayer must make records available for audit to verify the amount of the taxpayer’s liability and the accuracy of taxpayer’s representations on request. 
  6. Subsequent to the disclosure, the taxpayer must remain in compliance for all tax types. 

Benefits

A taxpayer whose application for a voluntary disclosure is approved will receive: 

  1. A waiver of penalties. 
  2. The Department will not pursue criminal prosecution. 
  3. Sixty (60) days to determine the liability and prepare the returns. 
  4. A requirement to pay only the tax and interest due for the four years prior to the voluntary disclosure. 

If the applicant has collected taxes and not reported them for periods beyond the look-back period, the look-back period will be extended to cover those periods.

How to Apply

A request for a voluntary disclosure must be submitted on Form 5310. The Form 5310 can be submitted by: 

  1. Completing and submitting online 
  2. Completing the fill in form Form 5310 and submitting via the Submit button or 
  3. by printing and mailing the form to: 
    Missouri Department of Revenue 
    Voluntary Disclosure Program 
    P. O. Box 295 
    Jefferson City, Missouri 65105

Review and Approval

DOR will review the facts presented, offer an agreement if appropriate, and send it to the taxpayer or representative of the taxpayer for proper signatures. 

If the Department determines that the taxpayer or its representative misrepresented the information upon which the Agreement is based, the Agreement is void and the Department can take action to identify and recover any tax obligations as if the Agreement did not exist.