Indiana Form VDA-1 is a request form used by businesses and individuals to voluntarily disclose any unpaid taxes or unfiled returns to the Indiana Department of Revenue. This voluntary disclosure request is an opportunity for taxpayers to come forward and resolve past tax liabilities, including sales and use tax, franchise or income tax, and withholding tax, without facing penalties. The form enables taxpayers to clarify their tax obligations for periods they may not have properly reported, and it ensures they can come into compliance with Indiana’s tax laws. By submitting the form, taxpayers may be eligible for a reduced penalty or other relief, provided the disclosure is made voluntarily and meets certain conditions outlined by the state.
How to File Indiana Form VDA-1
To file the Indiana Form VDA-1, you need to provide specific details about the business entity, the taxes owed, and any relevant prior interactions with the Indiana Department of Revenue. Carefully complete all sections of the form to ensure proper handling of your disclosure.
How to Complete Indiana VDA-1 Form
Section 1: Customer Identification
Line 1: Are You Representing a Taxpayer Requesting Voluntary Disclosure?
Indicate whether you are acting as a representative for a taxpayer requesting voluntary disclosure. Check “Yes” or “No.”
Taxpayer FEIN or SSN
Provide the taxpayer’s Federal Employer Identification Number (FEIN) or Social Security Number (SSN), depending on the entity type.
Customer or Representative Name
Enter the full name of the taxpayer or representative.
Contact Name and Title
List the name and title of the contact person for this request.
Mailing Address
Provide the full mailing address for correspondence regarding the voluntary disclosure request.
Telephone, Fax, Email Address
Enter the telephone number, fax number (if applicable), and email address for contacting the customer or representative.
Section 2: Type of Entity/Ownership
Check the Appropriate Entity Type
Select the appropriate box based on the taxpayer’s business structure:
- Sole Proprietor
- Partnership
- LLC (Taxed as a Partnership)
- LLC (Taxed as a Corporation)
- C-Corp
- S-Corp
- Other (Describe)
Section 3: Registration with Indiana Secretary of State
Is the Customer Registered with the Indiana Secretary of State?
Indicate whether the taxpayer is registered with the Indiana Secretary of State. Select “Yes” or “No.” If “Yes,” provide the registration year.
Section 4: Contact with Indiana Department of Revenue
Has the Customer Been Contacted by the Indiana Department of Revenue Regarding This Liability?
Check “Yes” or “No” to indicate if the taxpayer has been contacted by the Department of Revenue regarding any tax liabilities.
Section 5: Income Tax End Date
Does the Customer’s Income Tax End on December 31?
Select “Yes” if the taxpayer’s income tax period ends on December 31. If not, enter the fiscal year-end date.
Section 6: Short Period Income Tax Returns
Has the Customer Filed Any Recent Short Period Income Tax Returns?
Check “Yes” if the taxpayer has filed short period income tax returns. If so, specify the period ends.
Section 7: Voluntary Disclosure by Tax Type
Returns: Yes or No
Indicate whether the taxpayer is requesting voluntary disclosure for sales and use tax, franchise/income tax, or withholding tax by marking “Yes” or “No.” If “Yes,” provide the relevant details.
Sales and Use Tax
Check “Yes” if the taxpayer wishes to disclose sales and use tax liabilities. Specify the date when activity began in Indiana.
Franchise/Income Tax
Check “Yes” if the taxpayer wishes to disclose franchise or income tax liabilities. Indicate the date when activity began in Indiana. If applicable, specify if the taxpayer is protected by PL86-272 or other exemptions.
Withholding Tax
Check “Yes” if the taxpayer wishes to disclose withholding tax liabilities. Specify the date when activity began in Indiana.
Other Tax Type
If the taxpayer is seeking voluntary disclosure for a tax type not listed above, check “Yes” and specify the tax type and the date when the activity began in Indiana.
Section 8: Describe Customer’s Activity in Indiana
Provide a detailed description of the taxpayer’s business activity in Indiana. Specify the years of operation.
Section 9: Property Owned or Rented in Indiana
List any property (real, personal, tangible, or intangible) owned or rented by the taxpayer in Indiana. Indicate the number of years the property has been held or rented.
Section 10: Additional Information
Liability by Tax Type
Provide an estimate of the taxpayer’s tax liability by type for each year requested. If the amount is unknown, state that information.
Tax Collected or Withheld
Check “Yes” if the taxpayer has collected or withheld Indiana taxes. If “Yes,” provide the date the tax was first collected.
Sales Tax Paid in Error
Check “Yes” if the taxpayer has paid sales tax to a vendor in error and is claiming a credit. Specify the nature of the error.
Preparer’s Signature
Preparer’s Signature and Date
If someone other than the taxpayer is submitting this form, the preparer must sign and date the form.