Wisconsin’s voluntary disclosure program lets an eligible business or individual approach the Wisconsin Department of Revenue (DOR) about certain unfiled tax obligations and request a written settlement agreement. Depending on the facts and the agreement, DOR may waive penalties, reduce interest for eligible tax types, limit the periods that must be reported, or limit the statute of limitations. These benefits are not automatic, and the taxpayer must meet the program’s requirements and complete the agreed filings and payments.
For an ecommerce or cross-border seller, the process can address Wisconsin sales and use tax obligations, including whether the business should have registered and filed. Wisconsin sales tax administration also involves county tax in most counties and a small number of special district taxes. Registration and ongoing account activity are handled through My Tax Account. A voluntary disclosure request is separate from registering and filing, so it is important to agree on the disclosure terms before taking steps that could affect eligibility.
What Wisconsin’s voluntary disclosure program does
The Wisconsin Department of Revenue’s voluntary disclosure program is a way for a taxpayer who has not complied with certain Wisconsin tax requirements to come forward and request a settlement agreement. The program applies to specified tax types, including sales and use tax. DOR considers the taxpayer’s circumstances and may offer terms that address prior returns, penalties, interest, and the periods covered.
An agreement is not a blanket amnesty and does not erase the underlying tax. The taxpayer must file the returns required by the agreement, pay the tax and any applicable late filing fees and interest, keep up with current and future filing obligations, and make books and records available to DOR. The written agreement controls the terms; do not assume a benefit applies until DOR has agreed to it.
Who may qualify, and when to consider disclosure
DOR’s stated eligibility conditions include not having filed returns for the periods at issue, not having registered for the tax type during those periods, and not having received certain DOR contact within the preceding six years. The relevant contact can concern a registration or filing requirement, an assessment or audit assignment, or a request to complete a nexus questionnaire. DOR must consider the facts, so meeting these conditions should not be treated as approval.
Consider asking about disclosure if your business has made Wisconsin sales, may have had a Wisconsin filing obligation, and has not registered or filed for the relevant tax. This can be especially important for sellers whose sales channels, inventory, fulfillment arrangements, or customer locations may affect their obligations. If DOR has already contacted you, or you have registered or filed for the tax type, ask DOR or a qualified compliance provider to review the facts before relying on the voluntary disclosure route.
How to apply and preserve anonymity
A taxpayer or its representative requests consideration by submitting Wisconsin Form A-020, Wisconsin Voluntary Disclosure Request, to DOR. The request includes a written description of the business’s Wisconsin activities and information relevant to the tax and periods involved. For sales and use tax, DOR asks whether tax was collected and for which periods, and whether tax was paid to a vendor in error for which a credit is being claimed. Provide complete, accurate information; DOR evaluates the request before deciding whether to enter an agreement.
A taxpayer may remain anonymous during the voluntary disclosure process, including while the request is being considered and the agreement is negotiated. An authorized representative can make the initial approach without identifying the taxpayer. The taxpayer’s identity and required returns must be provided as part of completing an approved agreement. Confirm the current submission instructions and form with DOR before applying, because administrative procedures can change.
Tax types and the scope of an agreement
DOR’s voluntary disclosure policy covers several tax types, including income, franchise, sales and use, withholding, motor vehicle fuel, alternate fuel, alcohol, beer, wine, cigarette, tobacco, and vapor taxes, subject to stated exceptions. A request for one tax type does not automatically cover another. If a business has possible obligations in more than one category, each tax type must be identified in the request and addressed in the agreement.
For an online seller, a sales and use tax agreement does not by itself settle a separate income, withholding, or unclaimed-property issue. Ask DOR to confirm the scope of the proposed agreement in writing. A compliance provider can help identify which tax types may be relevant, but DOR determines eligibility and the final terms.
How many years of returns may be required
DOR’s general voluntary disclosure information says it will require the prior four years of returns plus the current year, unless the taxpayer did not have a Wisconsin filing requirement during that time. The number of periods can vary: DOR may agree to reduce the number of returns, and the written agreement should specify exactly which periods and returns are required.
For sales and use tax, DOR may request prior-period returns on a quarterly basis even if a different filing frequency will apply going forward. The required periods and filing schedule depend on the taxpayer’s facts and the agreement. Do not use a general lookback estimate to decide which returns to omit; obtain the agreed period list from DOR.
Penalties, interest, and other possible terms
DOR may waive penalties under a voluntary disclosure agreement. It may also reduce interest from the delinquent rate of 18% to the regular rate of 12% for eligible taxes. DOR identifies exceptions: interest on withholding taxes, motor vehicle fuel floor taxes, and intoxicating liquor floor taxes cannot be reduced under this policy. These are possible agreement terms, not automatic outcomes, and the taxpayer remains responsible for tax and any charges not waived.
DOR may also agree to limit the statute of limitations or reduce the number of returns required. The agreement may set payment and filing requirements, and late filing fees may still apply. Ask for the proposed terms in writing and confirm how DOR will calculate amounts due for each tax and period before signing.
Registration, filing, and ongoing responsibilities after approval
After the agreement is reached, the taxpayer must provide its identity, file all returns covered by the agreement, and pay the tax, late filing fees, and interest required by its terms. DOR’s program information states that returns must be filed within 90 days of signing the settlement agreement, although additional time may be permitted based on the facts and circumstances. Confirm the deadline in the agreement and request any extension from DOR rather than assuming more time is available.
For ongoing Wisconsin sales and use tax compliance, register and manage the account through My Tax Account as directed by DOR. File current and subsequent returns on the assigned schedule, report the applicable state and local taxes, pay on time, and retain supporting records. Wisconsin is not a home-rule state for local sales tax administration; county tax applies in most counties, and a small number of special district taxes may also apply. Check current DOR instructions for the locations and tax treatment relevant to your transactions.
Deadlines and continuing agreement terms
The settlement agreement sets the taxpayer’s specific filing and payment obligations. DOR’s general information gives a 90-day period after signing for filing the required returns, with additional time potentially available depending on the circumstances. The taxpayer must also file current and later returns on time under the agreement and make records available to DOR. Missing a term can undermine the settlement, so assign responsibility for each return, payment, and record request.
Before signing, confirm the covered tax types, periods, return format, payment calculation, due dates, and any continuing conditions. Filing frequency for future periods is determined by DOR and can differ from the quarterly basis used to reconstruct prior sales and use tax periods. Check current dates and instructions directly with the Wisconsin Department of Revenue.
Wisconsin unclaimed-property voluntary disclosure
Wisconsin has a separate voluntary disclosure program for unclaimed property. It is for holders—businesses, organizations, and governmental units that hold property they are required to report and deliver to its owner or the state. Examples include uncashed payroll checks, refunds, and certain account balances. This is not a sales tax agreement; it addresses unclaimed-property reporting and delivery.
Eligible holders apply through the unclaimed-property voluntary disclosure application linked from DOR’s unclaimed-property pages. DOR’s program information says an approved holder must report and deliver property for at least the five previous reporting periods within 60 days of entering the agreement, and continue reporting and delivering property for at least four future annual reporting periods. The reporting period runs from July 1 through June 30. The program allows DOR to waive penalties under the agreement; check the current eligibility conditions and application instructions with DOR before applying.
How a done-for-you compliance provider can help
A people-led compliance provider can help reconstruct Wisconsin sales, transaction, and inventory records; assess which tax types and periods may need attention; prepare the Form A-020 request; and coordinate communications with DOR. If DOR approves a settlement, the provider can help prepare the agreed returns, calculate amounts for review, register through My Tax Account when appropriate, and establish a process for ongoing filings and payments.
Sales Tax Compliance USA provides done-for-you support for ecommerce and cross-border sellers. We can review your circumstances and help manage the administrative work, but DOR decides whether you qualify and what terms it will offer. We do not promise a particular waiver, lookback, or outcome. The exact position depends on your circumstances—confirm it with the Wisconsin Department of Revenue, or talk to us and we will check it with you.
Wisconsin voluntary disclosure: how the tax disclosure and unclaimed-property programs differ
| Feature | Tax voluntary disclosure | Unclaimed-property voluntary disclosure |
|---|---|---|
| Authority and subject | Wisconsin Department of Revenue; specified taxes, including sales and use tax | Wisconsin Department of Revenue; unclaimed property held for owners or the state |
| How to request | Submit Form A-020; a representative may make the request | Submit the unclaimed-property voluntary disclosure application through DOR’s unclaimed-property pages |
| Anonymity | Taxpayer may remain anonymous during the voluntary disclosure process; identity is needed to complete the agreement | Follow the holder application process; tax-program anonymity terms should not be assumed to apply |
| Periods described by DOR | Generally prior four years plus current year, unless no filing requirement existed; agreement may differ | At least five previous reporting periods under the agreement; reporting period is July 1 through June 30 |
| Potential relief and continuing duties | DOR may waive penalties, reduce eligible interest, limit periods, or limit the statute of limitations; file and pay as agreed and keep current | DOR may waive penalties; report and deliver as agreed and continue for at least four future annual reporting periods |
Frequently asked questions
What is Wisconsin’s voluntary disclosure program?
It is a Wisconsin Department of Revenue process through which an eligible taxpayer can disclose certain unfiled tax obligations and request a written settlement agreement. Depending on the facts, DOR may waive penalties, reduce eligible interest, limit the periods to be filed, or limit the statute of limitations. Tax and any amounts not waived remain payable under the agreement.
Who qualifies for Wisconsin tax voluntary disclosure?
DOR’s stated conditions include not having filed returns for the periods at issue, not having registered for the tax type during those periods, and not having received certain DOR contact within the preceding six years about registration or filing, an assessment or audit assignment, or a nexus questionnaire. DOR reviews the circumstances, so these conditions do not guarantee acceptance.
How do I apply for Wisconsin voluntary disclosure?
Submit Form A-020, Wisconsin Voluntary Disclosure Request, to the Wisconsin Department of Revenue with a written description of your Wisconsin activities and the information requested for the tax type and periods involved. A taxpayer or its representative may submit the request. Check DOR’s current form and submission instructions before applying.
Can a taxpayer remain anonymous during the process?
Yes. DOR allows a taxpayer to remain anonymous during the voluntary disclosure process, including while the request is considered and terms are negotiated. The taxpayer’s identity must be provided to complete an approved agreement and file the required returns.
What penalties or interest can Wisconsin waive or reduce?
DOR may waive penalties and may reduce interest from the delinquent rate of 18% to the regular rate of 12% for eligible taxes. The interest reduction does not apply to withholding taxes, motor vehicle fuel floor taxes, or intoxicating liquor floor taxes. Relief is subject to DOR’s approval and the written agreement.
How many years of tax returns does Wisconsin require?
DOR’s general information says it will require the prior four years plus the current year, unless the taxpayer did not have a Wisconsin filing requirement during that time. DOR may agree to fewer periods, and the settlement agreement determines the actual returns required.
Does a voluntary disclosure agreement cover more than one tax type?
The program covers multiple tax types, but a request for one type does not automatically cover another. Identify each tax type for which you are requesting treatment and confirm that each is included in the written agreement.
How does Wisconsin’s unclaimed-property voluntary disclosure program work?
A holder applies through the Wisconsin Department of Revenue’s unclaimed-property voluntary disclosure application. Under DOR’s program information, an approved holder reports and delivers property for at least the five previous reporting periods within 60 days of entering the agreement, then continues reporting and delivering property for at least four future annual reporting periods. The agreement may waive penalties; confirm current eligibility and terms with DOR.
How we handle this for you
The mechanics in Wisconsin are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Wisconsin Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Wisconsin.
Official sources
- https://www.revenue.wi.gov/Pages/FAQS/ise-disclose.aspx
- https://www.revenue.wi.gov/Pages/HTML/sumcamp3.aspx
- https://www.revenue.wi.gov/Pages/HTML/formpub.aspx
- https://www.revenue.wi.gov/Pages/Businesses/Filing-Frequency-Changes.aspx
- https://www.revenue.wi.gov/Pages/FAQS/pcs-county.aspx
- https://www.revenue.wi.gov/Pages/FAQS/Unclaimed-Property-Voluntary-Disclosure.aspx
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.