Individuals – Gross Income Tax
Eligible Applicants include:
- New Jersey residents; and
- New Jersey non-residents.
Ineligible Applicants include any taxpayer:
- Currently under criminal investigation;
- Contacted by the Division regarding delinquencies or deficiencies; or
- Amending a previously filed individual return.
Voluntary Disclosure Agreement process:
- You must request a Voluntary Disclosure Agreement in writing. Detail the tax years involved and the reason for not filing the pertinent tax returns;
- We will review the request and make a determination whether a Voluntary Disclosure Agreement can be offered to you;
- If a Voluntary Disclosure Agreement is appropriate, we will send you a letter of confirmation;
- If the request has been made anonymously, you must disclose your name, address and Social Security number to us once you receive the confirmation letter;
- We will then draft an agreement and send it to you for your signature.
Mail all copies of the signed agreement, return(s) and check payable to “State of New Jersey – TGI” to:
NJ Division of Taxation
Chief - Gross Income Tax Audit Branch
P.O. Box 288
Trenton, New Jersey 08695-0288
Penalty and Interest
We will waive the late filing and late payment penalties related to the tax years included in the agreement.
We will assess a 5% post amnesty penalty (for any amnesty eligible year) and statutory interest.
After we receive all returns, tax, applicable penalties and statutory interest, we will return a fully executed agreement to the taxpayer. In addition to the conditions outlined above, the taxpayer is expected to remain compliant with all future tax obligations.
If you wish to proceed with the VDA process for an individual (or if you have questions regarding the Program), contact the Chief of the Gross Income Tax Audit Branch at 609-984-8275