Voluntary Disclosure Agreement

The Delaware Division of Revenue (DOR) offers a voluntary disclosure agreement (VDA) program that allows individuals and businesses to voluntary disclose returns and outstanding taxes associated with those filings as required under Title 30 of Delaware Tax Code.

Frequently Asked Questions

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How does the program work?

An electronic request should be made to the Delaware Division of Revenue at DOR_CorpTax@delaware.gov. The request must affirm that the taxpayer has not been previously contacted by the Division regarding the returns or tax balances being included in the request.  The request should include the tax types, tax years and/or periods, and the estimated amount of outstanding tax liability. Please also include the request, a description of the activity occurring in Delaware and when the activity began within the state.

Upon receipt of the electronic request, DOR will review the request and may respond with additional follow up question to accurately ensure the taxpayer is eligible for the VDA program.  After review of the request, DOR will issue a draft of the voluntary disclosure agreement. The taxpayer has an opportunity to accept, revise, or decline the agreement.  Once both parties are in an agreement, DOR will send a final agreement document for signature by the taxpayer and DOR.

After execution of the agreement, the taxpayer has ninety (90) days to file the returns and pay all outstanding tax liability.

DOR will send a separate bill for the outstanding interest after the returns have been filed and processed.  The outstanding interest must be paid within sixty (60) days.

DOR may audit any returns noted in the agreement if misrepresentations have been made on any returns.

What would cause my VDA to be denied?

Following are some general reasons a VDA request could be denied:

• You have previously filed or had a business license in the State of Delaware
• You were previously contacted by the Division of Revenue
• You are currently under a criminal investigation
• Have an existing liability with the Division
• You fail to file and pay as outlined in the VDA agreement

Does Delaware permit a VDA request to be anonymous?

Yes, a request can be anonymously submitted.  However, before a final VDA agreement is issued for signature all the required taxpayer information must be disclosed.

What are the benefits to the taxpayer for entering into the VDA program?

Delaware Division of Revenue will waive all civil penalties that may otherwise apply for all tax periods within the VDA.

Can I contact someone if I questions regarding the VDA program?

For more information regarding DOR’s VDA program or request a callback by email to Eliott.Johns@delaware.gov.

Can I mail by written request by mail?

Yes, please mail your request to:

Delaware Division of Revenue
820 N. French Street
Wilmington, DE 19801
Attn: VDA Program