The purpose of the voluntary disclosure program is to encourage unregistered business entities and persons to voluntarily contact the Department regarding unreported Iowa tax liabilities.

The Iowa Department of Revenue (IDR) offers a Voluntary Disclosure Program, allowing license and/or permit holders the opportunity to self-report actual or potential violations of laws and rules administered by IDR. In exchange for voluntary disclosure, license and/or permit holders may receive reduced penalties or other special considerations when and if IDR proposes administrative actions.