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• Anonymity pending an agreement;
• Possible waiver of some or all penalties;
• Limit the look-back period for Business only.
• Eliminates the risk of being discovered under audit. If you do not come forward through a Voluntary Disclosure Agreement, and you are contacted as part of a nexus investigation, you could be subject to unlimited look-back years.

• No previous contact with the taxpayer by the Division or any of its agents;
• Not registered or authorized, but willing to register, for the specific tax for which you wish to come forward by filing Form NJ-REG with the Division of Revenue and Enterprise Services. You may also be required to make a Public Records Filing depending on the type of business ownership;
• Not currently under any criminal investigation;
• Willing to file requested returns and pay outstanding tax liabilities within the established timeframe.
• The Division will not grant a Voluntary Disclosure Agreement where the minimum look-back period is not met. For returns filed annually, the minimum look-back is four years (three prior years plus present year). For returns filed quarterly (Sales and Use Tax and Employer Withholding Tax), the minimum look-back is four years (16 quarters).

We expect you to remain compliant with all on-going and future tax obligations.

• Individual Income Tax
• Offshore Voluntary Compliance
• Business Taxes