If you have unreported Louisiana tax liabilities and have not been contacted by the Louisiana Department of Revenue (LDR) about the same tax obligation, you may qualify for a Voluntary Disclosure Agreement (VDA).
A VDA allows eligible taxpayers to voluntarily report and pay past-due Louisiana taxes while receiving certain benefits, including possible penalty relief and a limited look-back period.
Apply for a Voluntary Disclosure Agreement
What is a Voluntary Disclosure Agreement?
A Voluntary Disclosure Agreement is a written agreement between an eligible taxpayer and LDR to report previously undisclosed tax liabilities.
Through the VDA program, eligible taxpayers may:
- Report unfiled or unpaid Louisiana taxes
- Pay the tax and applicable interest due
- Receive waiver of eligible delinquent penalties
- Receive a limited look-back period
- Become compliant before enforcement or audit contact begins
Who May Qualify?
You may qualify for a VDA if you:
- Have a Louisiana tax filing or payment obligation
- Are not currently registered with LDR for the same tax
- Have not previously filed returns, extensions, or payments for the tax included in the VDA request
- Have not been contacted by LDR about the liability or potential liability
- Are applying for a tax administered by LDR
A company that acquired another business may request a VDA for the acquired entity if the acquired entity would have qualified before the purchase or merger.
Who Does Not Qualify?
You generally do not qualify if:
- You are already registered with LDR for the tax included in the request
- You filed returns, extensions, or payments for that tax
- LDR has already contacted you about the liability
- The liability is already under audit, review, billing, or enforcement
- The disclosure involves tax that was collected but not remitted, unless approved on a case-by-case basis
If you do not qualify for a VDA, you may still need to file the required returns and pay the tax, interest, and applicable penalties. You may also request penalty relief separately if you believe reasonable cause exists.
Benefits of a VDA
An approved VDA may provide:
- Waiver of eligible delinquent penalties
- A limited look-back period
- Anonymous application through a representative
- A structured process to register, file, and pay
- Opportunity to resolve tax obligations before enforcement action begins
Interest generally remains due.
Taxes That May Be Included
The VDA program may apply to most taxes administered by LDR, including:
- Individual Income Tax
- Sales and Use Tax
- Corporation Income and Franchise Tax
- Severance Tax
- Excise Taxes
Motor Fuels Tax and local sales taxes administered by local taxing authorities are generally not included.
Look-Back Period
The look-back period is generally the current calendar year and the three immediately preceding calendar years.
If tax was collected but not remitted, the look-back period may include all periods in which collected tax was not remitted.
How to Apply
Complete Form R-60010, Application to Request Voluntary Disclosure Agreement.
You may apply anonymously through an authorized representative. If LDR determines that you qualify, LDR will provide a blank Voluntary Disclosure Agreement for completion.
Your application must include all required facts and information. LDR will review the application before deciding whether to enter into an agreement.
Submit the application by mail, delivery, fax, or email as instructed on Form R-60010.
Local Sales Tax Voluntary Disclosure
LDR does not process voluntary disclosure agreements for local sales taxes administered by local tax authorities.
For local sales tax voluntary disclosure, contact the Louisiana Uniform Local Sales Tax Board.
