Form BOA-2 "Application for Voluntary Disclosure Program" - Illinois

What Is Form BOA-2?

This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2018;
  • The latest edition provided by the Illinois Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form BOA-2 by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.

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Download Form BOA-2 "Application for Voluntary Disclosure Program" - Illinois

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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
Printed by authority of the State
This form is authorized as outlined by Section 3-10(c) of the Uniform Penalty and Interest Act. Disclosure of information is REQUIRED.
of Illinois - web only - one copy
Failure to provide information could result in rejection of your application.
Reset
Print
Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
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
Printed by authority of the State
This form is authorized as outlined by Section 3-10(c) of the Uniform Penalty and Interest Act. Disclosure of information is REQUIRED.
of Illinois - web only - one copy
Failure to provide information could result in rejection of your application.
Reset
Print
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
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