Publication 178, Voluntary Disclosure Program
In-State Voluntary Disclosure Program

The In-State Voluntary Disclosure Program is available to an in-state purchaser with the purpose of reporting use tax on purchases from a retailer outside this state.

Who Qualifies

To qualify for the In-State Voluntary Disclosure Program, you must meet all the following conditions:

  • You reside or are located within California and have not previously registered with us,
  • You have not previously filed an Individual Use Tax Return with us,
  • You have not reported an amount for use tax on your Individual Income Tax Return filed with the Franchise Tax Board,
  • You are not engaged in business in this state as a retailer as defined in Revenue and Taxation Code section 6015 (for more information, see publication 107, Do You Need a California Seller's Permit?),
  • You have not been contacted by us for not reporting the use tax as imposed by Revenue and Taxation Code section 6202,
  • You did not pay the tax or file a return due to reasonable cause and not as a result of negligence, intentional disregard of the law, or by an intent to evade the tax,
  • Your purchase is not of a vehicle, vessel, or aircraft, and
  • You register voluntarily with us.

How to Apply

To apply for participation in the In-State Voluntary Disclosure Program, you must:

We require a username and password for access to Online Services account features, such as registering for an account, making changes to your account, or filing a return. Sign Up Now to begin the enrollment process. Then, log in with your username and password and select Register a New Business Activity or Location, or register at any of our office locations.

For more information about the online services we offer, refer to Video Resources and Tutorials.

After registration, the completed application for the In-State Voluntary Disclosure Program should be sent to the nearest CDTFA office.

We will notify you approximately two weeks after we have received the application about your status in the program. If you receive an acceptance letter, we will ask you to electronically file your tax returns. You may file and pay your tax return by accessing our Online Services using your username and password.

Making a Payment

You may make a payment online when you file, or you can mail a check with your account number and the period being paid in the memo line. A printable voucher is available for prepayments made by check using the Express Login option. For additional payment information, visit our Make a Payment page.

How to Request Relief from Penalty

To request relief of penalty, you must write and sign under penalty of perjury a request which sets forth the facts regarding why the late filing or late payment occurred.

CDTFA-38-I, Application for In-State Voluntary Disclosure, contains a section where you may request relief from penalty.

Revision October 2026