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Voluntary Disclosure Program

Maine Revenue Services strives to work with taxpayers to  ensure full compliance with Maine tax laws.   The Voluntary Disclosure Program is a part of this effort.  The purpose of the  Program is to provide an opportunity for businesses and individuals with unfiled or underreported tax liability to come forward to meet such obligations voluntarily.  

Taxpayer Benefits

  • Maintain anonymity during the Voluntary Disclosure process
  • Potential reduction in tax periods  included
  • Potential to reduce look-back periods
  • Potential reduction or elimination of penalties

Voluntary Disclosure Program considerations

  • The Program is available for most of the major tax types administered by Maine Revenue Services.
  • The Taxpayer  must not have been contacted by Maine Revenue Services concerning the tax type or period at issue.
  • Voluntary Disclosure Requests are processed as quickly as possible. 

How to participate in the Voluntary Disclosure Program

  • Prepare a Voluntary Disclosure Request by  submitting written correspondence including the following information:
  • Type of legal entity,  e.g. individual, corporation, S-corporation, partnership, etc.
  • Tax Type involved
  • Years or months at issue
  • Detailed description of taxpayer's activities in Maine and information on any products sold or services provided
  • A statement affirming or disaffirming collection of taxes from a third party  (sales tax, employment withholding tax)
  • Confirmation of registration (if business taxpayer) with Maine Revenue Services and the Secretary of State
  • A  reasonable estimate of tax due per tax type A statement confirming no contact from Maine Revenue Services concerning the tax type or period at issue
  • Please note that additional information may be requested
  • Submit the Voluntary Disclosure Request to:

    Maine Revenue Services
    Voluntary Disclosure Program
    P.O. Box 1060
    Augusta, ME 04330-1060

The request may be submitted by regular mail, fax (207-822-0453) or email (audit.tax@maine.gov)