New Jersey’s Voluntary Disclosure Program is a means for Individual and Business Taxpayers who realize that they have a tax filing obligation or that their business activity creates nexus for New Jersey state tax purposes to come forward and file the appropriate tax return(s), registration materials, and pay outstanding tax obligations.
By coming forward prior to being contacted by the Division of Taxation, the Taxpayer will be eligible for the favorable terms that are offered under the Voluntary Disclosure Program. These include anonymity pending an agreement and relief from the Late Filing and Late Payment Penalties. The general look-back period for returns filed annually is four years (three prior years and the current year). The general look-back period for returns filed quarterly under the terms of the Voluntary Disclosure Program, such as Sales and Use Tax and Employees Withholding Tax, is four years (16 quarters). The date of the application would be the current quarter.
The general guidelines to be eligible for the Voluntary Disclosure Program are:
- no previous contact with the Taxpayer by the Division or any of its Agents;
- Taxpayer is not registered for the taxes they wish to come forward on;
- Taxpayer is not currently under any criminal investigation.
- Taxpayer must be willing to pay outstanding tax liabilities and file the prior year returns
within a reasonable period.