Form VDA
                         Voluntary Disclosure Agreement Application

Idaho’s Voluntary Disclosure Agreement (VDA) program helps out-of-state businesses involved in multistate 
commerce voluntarily report and pay prior taxes. 

Benefits of participating

• Possible waiver of some or all penalties.
• Limit the tax due to an agreed-upon look-back period. The look-back period generally is at least three
     years but its length will depend on the type of business activities and the taxes in question. Idaho law
     requires you to remit to the Tax Commission all taxes you’ve collected from customers or withheld from
     employees.
• The look-back period for voluntary disclosure might be shorter than it would be if we discovered your
     noncompliance.

Qualifying for voluntary disclosure

To qualify for a voluntary disclosure agreement, your business must:
• Owe more than $500 for the agreed look-back period.
• Not have any business locations in Idaho during the look-back period.
• Not be under current review by the Idaho State Tax Commission or the Multistate Tax Commission (MTC).
Your business agrees to:
1. Register for all applicable permits.
2.   File returns or schedules specified in the agreement.
3. Pay the tax due plus accrued interest for the look-back period.

You don’t have to reveal the name of your company or any information that could readily identify it until the 
agreement is finalized. For more information about the VDA Program, visit tax.idaho.gov/vda.

Please provide the following information:
1. Primary contact (tax representative or other):
Name

Address

City                                                                 State ZIP Code

Phone number                             Email address

2. Business type. Check the box that applies:
C Corporation             S Corporation               Partnership          Sole Proprietor
Nonprofit                 Limited Liability Company (LLC) - Filing as

3. Pass-through entities. Provide the number of shareholders, members, or partners:

4. What’s the end date of the applicant’s tax year?

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                                                                       Form VDA     (continued)

5.  What tax types will the applicant disclose?
Business income tax
Individual income tax
Sales and use tax
Withholding tax
Other, please describe

Questions 6-14. If you need more space for your answers, use an additional sheet of paper and include it 
with this form.

6. Provide the reasons for applying. Examples may include: prior reliance on erroneous professional 
advice, acquisition of a noncompliant entity or contact from another state regarding the applicant’s 
nonfiling status. Also include the terms the applicant is proposing, the tax types and periods on which 
the applicant will report. 

7.  Did the Idaho State Tax Commission or the Multistate Tax Commission contact the applicant 
before this application was submitted?         Yes No
If you answered “Yes,” please describe. 

8. Describe the applicant’s business and business activities in Idaho. Include the date the activities 
began in Idaho. 

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                                                                                  Form VDA     (continued)

9. Describe applicant’s marketing activities and how the applicant solicits business in Idaho. 

10. Does the applicant have any personnel (employees, independent contractors, marketplace
facilitators, referrers, or other representatives) acting on behalf of the applicant in the state?
Yes                      No

If you answered “Yes,” describe their activities and relationship to the applicant, and length of time 
they’ve represented the applicant in Idaho. 

11. Does the applicant own or lease any property in Idaho? Yes         No

If you answered “Yes,” describe the property and how and when the property is being used in Idaho. 

12. Has the applicant collected or withheld tax not paid to Idaho? Yes            No

If you answered “Yes,” describe what taxes and the amounts collected or withheld. 

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                                                                         Form VDA     (continued)

13. If the applicant isn’t disclosing for both sales/use tax and income tax, why is one type excluded?
Please explain.

14. Provide an estimated tax due for the last five years by tax type.

Tax Type                               Year                          Estimated Tax Due

15. The Idaho State Tax Commission can’t waive interest but might waive some or all of the
penalties. Does the applicant understand this? Yes              No

To submit form, download and email to: Or print and mail to:
                                                                         Print Form
VoluntaryDisclosure@tax.idaho.gov              Attn: Tax Discovery Bureau
                                               Idaho State Tax Commission
                                               Po Box 36
                                               Boise ID 83722-0410
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