Voluntary Disclosure Program

The Voluntary Disclosure Program is designed to help resolve prior tax liabilities. The Department encourages businesses and individuals that are not in compliance with New Hampshire tax laws to voluntarily come forward to report and pay prior tax obligations. The Program is confidential as well as voluntary and only applies if the Department has not previously contacted you about the liability.

As an incentive for voluntary disclosure, the Department will abate any penalties associated with the disclosed tax liability. The terms for reporting and paying the tax are set out in a standard written agreement, the Voluntary Disclosure Agreement (VDA), which is executed by both parties. Once the VDA is executed, you will have approximately 30 days in which to report and pay the amount of tax determined to be due. The Department reserves the right to audit any tax periods included in a VDA. The VDA will be void if you made any misrepresentations to the Department.

Businesses or individuals may make the initial contact to the Department through a third party (an accountant or tax attorney), but this is not mandatory. Additional information about the Department’s Voluntary Disclosure Program as well as instructions on how to initiate a voluntary disclosure can be found by referencing N.H. Code of Admin. Rules Rev 2910, Voluntary Disclosure Program. To initiate voluntary disclosure or for more information on the Voluntary Disclosure Program, please call the Audit Division at (603) 230-5030 and ask to speak with a Voluntary Disclosure Representative. If you are calling to initiate voluntary disclosure, please indicate the nature of your call, the tax you are subject to, and why a tax liability may exist.