Eligible Applicants include:
Ineligible Applicants include any taxpayer:
Voluntary Disclosure Agreement process:
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 08611-0288
or call 609-322-6004
or email Lauren.McCoy@treas.nj.gov
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 Gross Income Tax Audit Branch at 609-322-6004 or via email at Lauren.McCoy@treas.nj.gov .