Multistate Voluntary Disclosure Program

Policies

• A taxpayer that volunteers to register and file with Program Member States may remain anonymous throughout the negotiation and agreement process. The taxpayer will be disclosed only after the States have executed the agreement and the taxpayer has returned the executed agreement and the taxpayer registration forms to the Program office. 
  
• It is the strict policy of the National Nexus Program Member States and the Multistate Tax Commission that neither the States nor the MTC will reveal the identity of the taxpayer to any State that does not accept the voluntary disclosure agreement. Click here to see the expanded version of this policy.
  
• National Nexus Program staff will forward any voluntary disclosure offer to the states as requested by the taxpayer's representative, so long as, in the staff's opinion, the offer is likely to be accepted by a majority of the states to which it is offered. 
  
• National Nexus Program staff will not process offers to States that are not National Nexus Program Member States, with some exceptions. 
  
• The National Nexus Program will not present a voluntary disclosure offer to any state that has previously contacted the taxpayer or that has selected the taxpayer for audit or other investigation or review.