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                Illinois Department of Revenue

                BOA‑2                 Application for Voluntary Disclosure Program

Step 1:  Identify yourself and the tax you are voluntarily disclosing
Taxpayer’s name ___________________________________                                         If business, business name ____________________________

Street address _____________________________________                                        SSN or FEIN ______________________________________

City, state, ZIP _________________________________                                          Tax period from __ __/__ __ /__ __ __ __through __ __/__ __ /__ __ __ _
                                                                                                                       Month  Day    Year                     Month  Day Year
Phone no.             (____)______________________________                                    Tax type (check all that apply): 

Mobile phone no.  (____)______________________________                                        ___IL-1040               ___IL-1041                   ___IL-1065    ___IL-1120-ST 

Email address  _____________________________________                                        ___IL-1120                 ___IL-941                    ___IL-990-T  ___ST-1/Use

Spouse’s name (if applicable) _________________________                                     ___Excise tax/Other (identify type)______________________

Step 2: Complete this step if you are being represented by someone else
1  Attach a completed Form IL-2848, Power of Attorney, to your completed Form BOA-2.
2  Identify the representative(s) you appointed as attorney-in-fact (Step 3 of your Form IL-2848, Power of Attorney).

   ________________________________________________________________    ________________________________________________________________
   Name of individual                                                                  Name of firm (if applicable) 
   ________________________________________________________________    ________________________________________________________________
   Name of individual                                                                  Name of firm (if applicable) 

Step 3: Taxpayer must sign below   
I state that prior to making this application for voluntary disclosure of the tax type shown above, the above named taxpayer has 
not been notified of the initiation of an audit or criminal investigation by the Illinois Department of Revenue.
I state that I have examined this Form BOA-2 application and, to the best of my knowledge, it is true, correct, and complete. 
Individual debt    This application must be signed by the taxpayer (not a power of attorney or representative of the taxpayer). If  
                      the application is for a joint return, it also must be signed by the spouse.
Business debt    This application  must be signed by the owner of the business (if a corporation, an officer; or if a partnership, 
                      a partner) (not a power of attorney or representative of the taxpayer).
_________________________________________________________________________   __ __ / __ __ / __ __ __ __ 
Your signature or authorized officer (if officer, write title)                                                                                   Month Day    Year

__________________________________________________________________________   
Printed name
_________________________________________________________________________   __ __ / __ __ / __ __ __ __ 
If applicable, spouse’s signature                                                                                                                Month Day    Year
__________________________________________________________________________   
Printed name of the spouse 

Board of Appeals approval (Department use only)

___________________________________________________________________  ___ ___/___ ___/___ ___ ___ ___
Board member’s signature                                                                                                 Date
Return this completed and signed application using one of the three options below:
Mail to: PROBLEMS RESOLUTION DIVISION ‑ VDP                                                 Email to:                  REV.PRD@Illinois.gov
         ILLINOIS DEPARTMENT OF REVENUE 
         PO BOX 19014
         SPRINGFIELD, IL 62704‑9014                                                         Fax to:                    217 785-2643
BOA-2 (R-10/18) front This form is authorized as outlined by Section 3-10(c) of the Uniform Penalt y and Interest Act. Disclosure of information is REQUIRED. Printed by authority of the State 
                      Failure to provide information could result in rejection of your application.                                                           of Illinois - web only - one copy

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    Illinois Department of Revenue

    BOA‑2 Instructions

General Instructions
Use this form to apply for the voluntary disclosure program. As provided by Illinois law (35 ILCS 735/3-10(c);         
86 Ill. Adm. Code 210.126), an applicant may voluntarily disclose tax owed to the Illinois Department of Revenue. 
The applicant must not be currently under audit or criminal investigation by the Department.

This program includes the following relief: 
• the statute of limitations for the tax type on the application will be four years, 
• there will be no imposition of civil fraud penalties based on information voluntarily disclosed on the application, 
  and 
• a recommendation will be made for no criminal investigation or prosecution against the taxpayer or its officers, 
  directors, or stockholders based on information voluntarily disclosed on the application.

After we receive your completed Form BOA-2 (Steps 1 through 3), we will conduct a review of your account and 
determine if your application is accepted or rejected. 
• If accepted, you will receive a completed, approved copy of this application, and instructions on how to file 
  returns and pay the tax and interest. The information you provide must be accurate and timely.
• If rejected, you will be notified that you do not qualify for voluntary disclosure. Common reasons for rejection, 
  include, but are not limited to: 
  • an audit or criminal investigation began prior to the date you sent the application, or 
  • you did not volunteer accurate or timely information regarding your tax liability. 

If you have questions about this application, please call the Problems Resolution Division at 217 785‑7313 
weekdays between 8:00 a.m. and 4:30 p.m. or email at REV.PRD@Illinois.gov. 

                                                                                                BOA-2 (R-10/18) back