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Voluntary Disclosure Program

The Indiana Department of Revenue (DOR) encourages businesses and individuals who are not in compliance with Indiana tax laws to voluntarily and anonymously come forward to request participation in our voluntary disclosure agreement (VDA) program.

Generally, the program is only available to customers that do not have a brick-and-mortar state tax filing obligation in Indiana, either by owning or leasing real property, including an office, plant, warehouse or residence.

Benefits of the Program

  • Written agreement to decrease the look-back period
  • Reduction of all penalties
  • Avoid an unplanned audit

Qualifications

  • Never filed tax returns in Indiana for tax type in question.
  • Never registered for tax type in question.
  • Never been audited or contacted by DOR about tax type in question.
  • Applicant is not an Indiana housed business and/or does not have brick-and-mortar state tax filing obligation.

Multistate Tax Commission (MTC)

DOR does not currently participate in any MTC programs.

Customer Responsibilities

  • Return signed agreement to DOR within 30 days of issuance.
  • File all returns and pay all liabilities within 90 days of the execution of the agreement.
  • Pay calculated interest within 20 days of being billed by DOR.
  • File on a go-forward basis per the agreement or until customer no longer has Indiana center creating activity.

DOR's Rights

  • Audit customer for all periods included in the agreement.
  • Cancel the agreement if the applicant or customer has any false information in their request and be subject to audit for all periods that DOR deems appropriate.
  • Cancel the agreement if the applicant fails to comply with terms of the agreement.

Contact DOR:

Voluntary Disclosure Office
Indiana Department of Revenue
100 N. Senate Ave., IGCN 241
Indianapolis, IN 46204
Phone: (317) 233-6036
Fax: (317) 234-5531
Email: VoluntaryDisclosure @dor.in.gov

 

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