Voluntary Disclosure Agreements (VDA) normally cover 3 to 4 years for any returns which are past the due date. Furthermore, certain states, such as Hawaii, may go beyond the 3 to 4 years for the lookback period depending upon the normal statute of limitations for the applicable corporate or pass through return.  

The VDA fee is the fee for our firm applying for the voluntary disclosure agreement and managing the process for you entering the program.  It should be noted that if the Taxpayer was previously contacted by the state or previously filed returns in the state, they may be prohibited from participating in the VDA.  In such a circumstance, we will apply for waiver of penalties on an hourly basis.   

Some states will accept spreadsheets to report the historic taxable sales while other states will require the actual preparation of sales tax returns. We recommend that the Taxpayer consider implementing a sales tax engine to allow the processing of the prior returns. If you want us to prepare the prior returns, then we can provide those services for additional fees.  

If you are interested in pursuing VDAs, then click on the link to book an appointment or to send an email. We look forward to serving you and your clients.