The National Nexus Program Standardizes Voluntary Disclosure Agreements to Pay Back Taxes

Each State has their own process administrating a Voluntary Disclosure Agreement to pay back taxes. The Multistate Tax Commission runs a program to standardize the VDAs and make it easier for companies to meet their tax obligations and pay back taxes.

Member States:

State NNP Member
Alabama Yes
Alaska No
Arizona Yes
Arkansas Yes
California (FTB) No
California (BOE) No
Colorado Yes
Connecticut Yes
Delaware Yes
District of Columbia Yes
Florida Yes
Georgia Yes
Hawaii Yes
Idaho Yes
Illinois No
Indiana No
Iowa Yes
Kansas Yes
Kentucky Yes
Louisiana Yes
Maine No
Maryland Yes
Massachusetts Yes
Michigan Yes
Minnesota Yes
Mississippi No
Missouri Yes
Montana Yes
Nebraska Yes
Nevada No
New Hampshire Yes
New Jersey Yes
* New Mexico Yes
New York No
North Carolina Yes
North Dakota Yes
Ohio No
Oklahoma Yes
Oregon Yes
Pennsylvania No
Rhode Island Yes
South Carolina Yes
South Dakota Yes
Tennessee Yes
Texas Yes
Utah Yes
Vermont Yes
Virginia No
Washington Yes
West Virginia Yes
Wisconsin Yes
Wyoming No

See also:

  • Voluntary Disclosure Agreement

    A Voluntary Disclosure Agreement is a process in which a company comes clean about not collecting or paying taxes when they should have (usually sales tax and corporate income tax). This helps to minimize penalties and the look-back period for paying back taxes. Without it, the tax agency will come after the company for the full amount and penalties. In fact, many States will not accept an VDA if they notify you first (e.g. sending a tax questionnaire).