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