Voluntary Compliance Programs

The Voluntary Disclosure Program and the Filing Compliance Agreement Program offers eligible out-of-state businesses the opportunity to come forward on an anonymous basis to file prior year tax returns with potential penalty relief. Explore the differences between both programs by scrolling further down the page.

Apply Online

  • Utilize the online portal link to determine eligibility and submit an application anonymously.

Voluntary Disclosure Program

The Voluntary Disclosure Program gives out-of-state businesses who owe back taxes and haven't filed related returns the chance to come forward, file, and avoid penalties.

You may apply anonymously. You only need to file as far back as six years.

Check if you qualify

Your qualifications will depend on your circumstances.

The voluntary disclosure program with the California Department of Tax and Fee Administration (CDTFA) gives you the option of registering with the Secretary of State which disqualifies you from our program.

You do not qualify if you have:

  • registered with the Secretary of State
  • ever filed a return in California
  • received a notice to file a return in California

If you do not qualify for the Voluntary Disclosure Program, you may qualify for a Filing Compliance Agreement.

Apply for the Voluntary Disclosure Program

How to apply:

  • Download Application for a Voluntary Disclosure Agreement (FTB 4925)
  • Complete, print, and mail your application with the required documentation
    US mail
    State of California
    Voluntary Disclosure Program MS F182
    PO Box 1779
    Rancho Cordova CA 95741-1779
    Express mail
    State of California
    Voluntary Disclosure Program MS F182
    9646 Butterfield Way
    Sacramento CA 95827

What happens after you apply

  1. We’ll look at your application and documents.
  2. If we need more detailed information, we'll contact you.
  3. If approved, you'll:
    • receive a written agreement for you or your authorized representative to sign
    • receive filing instructions

What happens if you violate the agreement

This agreement will be terminated if you:

  • misrepresent material facts relevant to the agreement
  • fail to file returns or pay taxes for periods covered by the agreement
  • understate the tax liability for any year covered by the agreement and cannot show a good faith effort to accurately compute the tax liability
  • fail to continue to comply with California tax law

Filing Compliance Agreement

The Filing Compliance Agreement gives qualifying out-of-state businesses that can show reasonable cause a chance to file returns for:

  • prior years
  • pay back taxes
  • have some penalties waived

The Filing Compliance Agreement is not limited to a specific look-back period.

You may apply anonymously.

Apply for the Filing Compliance Agreement

If you got a notice or bill from us telling you to file, you can not apply for an FCA.

How to apply:

  1. Download Request for Filing Compliance Agreement (FTB 5841)
  2. Complete, print, and mail your application with the required documentation
    US mail
    State of California
    Filing Compliance Agreement MS F182
    PO Box 1779
    Rancho Cordova CA 95741-1779
    Express mail
    State of California
    Filing Compliance Agreement MS F182
    9646 Butterfield Way
    Sacramento CA 95827

What happens after you apply

  • We'll look at your application and documents.
  • If we need more detailed information, we'll contact you.
  • If approved, you'll receive a written agreement for you or your authorized representative to sign. We'll also include filing instructions.