Voluntary Disclosure Program

The Cook County Department of Revenue is implementing a Voluntary Disclosure Program (Section 34-93, Voluntary Disclosure Program, of the Uniform, Penalties, Interest & Procedures Ordinance) to encourage people and companies that are currently not registered with the County, to register and pay the taxes that they owe, before they are exposed to significant fines and penalties.

Ordinance

Voluntary Disclosure Program - Part I, Chapter 34, Article III - Uniform Penalties, Interest and Procedures (@ municode.com)

Program Eligibility & Process:

All unregistered tax collectors and taxpayers required to remit tax directly to the Cook County Department of Revenue to whom the Department has not issued a notice of tax audit or tax investigation, may as part of this program:

Self-assess and pay their outstanding tax liabilities and interest in exchange for the waiver of all penalties for tax liabilities arising during the four-year period immediately prior to the date on which a tax collector or taxpayer applies to participate in the program.

Application and Other Supporting Information:

(Please fill out all applicable forms)

Voluntary Disclosure Program Tax Registration Form

Voluntary Disclosure Program Responsible Party Form