What You Need to Know Before You Apply

This application will determine your eligibility to apply for the Voluntary Disclosure Program or the Filing Compliance Agreement. If you are eligible, you will be able to apply immediately for the appropriate program. Once you have gathered the information you need to apply, you will need approximately 30 minutes to complete this application. You may apply anonymously to both programs.

Information You Will Need to Apply

If you are eligible to apply for the Voluntary Disclosure Program or Filing Compliance Agreement, you will need the following:

Voluntary Disclosure Program

Required Information

• Summary containing the applicants’ entity types, CA return types to be filed for each entity, the tax years requesting protection, and the number of total agreements needed.
• Income and tax information, as described below under “Required Document,” for the primary applicant(s). You will enter this information into the application.

Required Document

• Income and Tax Information for all Applicant Types

  In a separate document that you will upload near the end of the application, you must provide the following income and tax information for non-primary applicants, in a format as follows:

  • Applicants Except for Limited Liability Companies
    • Accounting Period Begin and Accounting Period End
    • Federal Taxable Income Before Net Operating Losses
    • CA Net Income
    • Estimate of CA Tax Due
  • Limited Liability Companies
    • Accounting Period Begin and Accounting Period End
    • R&TC 17942 Total Income from CA Sources
    • R&TC 17941 LLC Tax ($800)
    • LLC Fee (If applicable)
    • Withholding Amounts Under R&TC 18633.5 (If applicable)

Optional Document

• Diagram of the business/investment structure with tiers and ownership/interest percentages labeled.

Filing Compliance Agreement

Required Information

• Entity history

Required Document

• Information for Non-Primary Applicants

  In a separate document that you will upload near the end of the application, you must provide the following information for each non-primary applicant:

  • Applicant type
  • Estimated California tax liability due for each tax year

  If the applicant previously requested FCA or Voluntary Disclosure Program (VDP) consideration, you must:

  • List the tax years included in the FCA or VDP request

  If the applicant has a California Secretary of State number, you must include:

  • Registration date
  • Current status

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