Application for Voluntary Disclosure Agreement

The Missouri Department of Revenue (Department) welcomes individuals, partnerships, corporations, etc. who wish to voluntarily disclose any unpaid taxes administered by the Department. Entities may approach the Department anonymously, through a representative, or otherwise.

Any questions, please contact the Department at 1-573-751-8612 or email to

Applicant Information

Example: 'A manufacturer of tangible personal property that sells primarily to contractors who incorporate the material into buildings and landscape designs.'

   Please describe and include both real property, personal property, and intellectual property, e.g., trademarks or patents.

   Include all contacts, even if transitory. Generally describe their activities, their approximate amount of time spent in the state, and their relationship to the applicant, if not previously described.

   Include any facts relative to whether the failure to register, file or remit was due to reasonable cause and not due to negligence, intentional disregard of the law, or fraud.

Individual, Entity, or Representative Information

The name of the individual or entity does not need to be revealed until the agreement is finalized. A representative should be used to remain anonymous. Upon receipt of the completed application, the Department will review the facts presented and, if appropriate, offer an agreement to the individual or representative for review and approval.