If you owe the City taxes, you may be eligible to join the Voluntary Disclosure and Compliance Program (VDCP).

If you are accepted into VDCP:

  • The Department of Finance (DOF) will waive penalties. 
  • DOF may not require you to file past due tax returns or make tax payments for some periods.

Requests to join the program must be initiated by using the portal in E-Services or in writing to the address listed below. You or a representative may contact DOF to discuss eligibility for the VDCP before filing returns to pay past due taxes. Once accepted into the program, you will receive DOF's written commitment to waive penalties and a list of your required filing periods.

If DOF has already contacted you about taxes due, you are not eligible for this program.

You can get the eligibility requirements or download the Voluntary Disclosure and Compliance Brochure online.

Learn more about VDCP.

Program Participants

The most common types of taxes addressed in the VDCP are: 

  • General Corporation
  • Business Corporation
  • Unincorporated
  • Bank
  • Commercial Rent
  • Hotel
  • Utility
  • Real Property Transfer

Residents who owe taxes to both New York City and the State may contact the State Department of Taxation and Finance to join the Unified Program.

Under this program, you can submit your request to the State and receive one agreement that covers taxes owed to both the City and the State. 

Learn more about the Unified Program.

You cannot be eligible for the VDCP if:

  • You are currently under audit by DOF
  • You have had prior contact with DOF about the specific liabilities involved
  • You are party to any criminal investigation being conducted by the state or any political subdivision of the state
  • You are related to a tax avoidance transaction that is a federal or state reportable transaction
  • DOF has already contacted you for the delinquent taxes

You may participate in the program even if your tax delinquency is due to fraud or was otherwise intentional.

You may face penalties, interest, and possible criminal prosecution, in addition to owing the tax amount due, if DOF contacts you about the delinquency before coming forward.

NOTE: A written request can be submitted anonymously, meaning without your name or Employer Identification Number (EIN).

The preferred method to apply to the program is through E-Service or you may download the application and submit it by mail.


Apply through E-Services.

By Mail

Download Voluntary Disclosure of Taxes Owed and Compliance application.

Submit application to:

Department of Finance 
Tax Audit & Enforcement Division 
Voluntary Disclosure & Compliance Coordinator 
375 Pearl Street, 29th Floor 
New York, NY 10038

The request must include the following information:

  • A description of the business activities in New York City and the State
  • When the business activities began
  • The number of employees involved in the business and their titles
  • When you believe taxes were first due
  • The reason the taxes were not paid in the past
  • The estimated business taxes on a year-by-year basis
  • An affirmation that the City has not contacted you before about these specific tax liabilities, and that you are not currently under audit by DOF for any City tax

What Happens Next

If you are found eligible for the program, DOF will issue you a Voluntary Disclosure and Compliance Agreement Letter. The letter includes your deadline for filing the specified returns, which is usually 30 days from the date of the letter.

Applying to enter the program in E-Services is fast and allows you to move at your own pace.

The application is divided into sections:


If the applicant answers "Yes" to any of the 4 eligibility questions they are not eligible, and may not proceed with the application.

Applicant Information

DOF needs your contact information.

Taxpayer Information

DOF needs to know the information about the type of delinquency being disclosed and the reason why the delinquency occurred.

Limited look back

The VDCP requires the taxpayer to pay taxes either for the last 3 years (limited look back period) or longer than 3 years but not more than 6 years. If the applicant is requesting a “limited look back”, DOF needs additional information to determine the applicability thereof.

Tax Due Information

DOF needs to know the amount of unpaid taxes. The applicant must click on each period individually to enter the period status and the estimated amount of liability if applicable.

Confirmation of Intent

Clicking on this button is confirmation that the application is complete. If the confirmation button is not clicked, the applicant cannot proceed.

Draft Agreement

This section shows the Draft Agreement for the applicant’s review.

Call 311 or 212-NEW-YORK (212-639-9675) for help.

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