| US State | OVDP-Type Voluntary Disclosure Program? | URL for Voluntary Disclosure Program | Amended Returns Required: Years? | State DOR Website | Notes: | |
| AL | No | Alabama DOR | Awaiting response | |||
| AK | N/A | N/A | N/A | Alaska DOR | No Individual Income Tax | |
| AZ | Yes | AZ Voluntary Disclosure | Domestic only | Arizona DOR | Qualifications are very superficial. We have received limited information from the state to determine if our clients would be well served to go under VD program. | |
| AR | No | All OVDP years | Arkansas DOR | Amended AK tax return due within 90 days of federal change. | ||
| CA | No | All OVDP years | California DOR | State specifically directs that we should only submit amended returns for all years included in OVDP. Amended returns due within 6 months of federal changes. | ||
| CO | No | All OVDP years | Colorado DOR | |||
| CT | Yes | CT Voluntary Disclosure | CT VD will mirror federal OVDP. | Connecticut DOR | Unsure look back is 6 or 8 years for standard. | |
| DE | No | All OVDP years | Delaware DOR | program valid for and closed in 2009 only | ||
| FL | Yes | FL Voluntary Disclosure | 3 years | Florida DOR | No Individual Income Tax, but can apply for business entities with foreign holdings | |
| GA | Yes | GA Voluntary Disclosure | VDA response will set look-back period | Georgia DOR | Must file application | |
| HI | No | All OVDP years | Hawaii DOR | Amended HI tax return due within 90 days of federal change. | ||
| ID | No | All OVDP years | Idaho DOR | Amended ID tax return due within 60 days of federal change. | ||
| IL | No | N/A | All OVDP years | Illinois DOR | Voluntary Disclosure for non-filers only. Amended IL return due within 120 days of federal change becoming final. | |
| IN | Sort of | IN Voluntary Disclosure | Indiana DOR | Disqualified from voluntary disclosure if living in state. | ||
| IA | Sort of | IA Voluntary Disclosure | Iowa DOR | Non Specific | ||
| KS | Yes | KS Voluntary Disclosure | 3 year look back period | Kansas DOR | Non Specific | |
| KY | Sort of | KY Voluntary Disclosure | Kentucky DOR | Program Description is very superficial | ||
| LA | Sort of | Past 3 years only | Louisiana DOR | Unfortunately taxpayers who are already registered with us and filing returns are not eligible to enter into a voluntary disclosure agreement for that tax. Their only alternative is to amend their returns and pay any additional taxes due plus interest and request a waiver of any penalty due. The amended returns, payment, and waiver request should be submitted to our Office Audit Division. | ||
| ME | No | Maine DOR | Amended ME tax return due within 180 days of federal change. | |||
| MD | Yes | MD Voluntary Disclosure | Maryland DOR | Non Specific | ||
| MA | No | Massachusettes DOR | Voluntary Disclosure for non-filers only | |||
| MI | No | Michigan DOR | Voluntary Disclosure for non-filers only | |||
| MN | Unclear | MN Voluntary Disclosure | Same # of yrs would apply for both OVDP and Streamlined, as long as there's a state filing requirement | Minnesota DOR | Non Specific | |
| MS | Unclear | MS Voluntary Disclosure | Mississippi DOR | Non Specific | ||
| MO | No | Missouri DOR | Voluntary Disclosure for non-filers only | |||
| MT | Yes | MT Voluntary Disclosure | Have to report the foreign assest(s) on both state and federal return; did not specify the look back period | Montana DOR | Specifically addresses Foreign Accounts | |
| NE | No | Nebraska DOR | Voluntary Disclosure for non-filers only | |||
| NV | No | Nevada DOR | Voluntary Disclosure for non-filers only | |||
| NH | Yes | NH Voluntary Disclosure | 3-year look back period | New Hampshire DOR | Non Specific. New Hampshire does have income tax on unearned income, like foreign investment earnings | |
| NJ | Yes | NJ Voluntary Disclosure | Unfiled participants will have a look back period of the years unfiled with the state only, and may get penalties waived depending on the years; does not apply to taxpayers amended returns. See also OVCI | New Jersey DOR | Non Specific | |
| NM | They did, unclear if still avail | NM Voluntary Disclosure | OVCI; Will need to amend state return to reflect offshore accounts | New Mexico DOR | Program was active in 2003. Could not find any recent info suggesting that it is still available. | |
| NY | Yes | NY Voluntary Disclosure | look-back period will be equal to the tax years that were required to be filed with the IRS | New York DOR | Specifically addresses Foreign Accounts | |
| NC | Yes | NC Voluntary Disclosure | The participant would need to complete the program (OVDP or Streamlined), then amend the state return for the same years. | North Carolina DOR | Tricky Qualifications. Suspect only SDOP, STOP and Opt-Out would qualify | |
| ND | No | North Dakota DOR | Business Compliance Program Only | |||
| OH | Sort of | Ohio Disclosure Program | Ohio DOR | Program pertains to "those who believe they have a liability". Does not specify qualifications or disqualifications. | ||
| OK | No | Oklahoma DOR | Voluntary Disclosure for non-filers only | |||
| OR | No | Oregon DOR | Business Compliance Program Only | |||
| PA | Sort of | PA Voluntary Disclosure | N/A (state only) | Pennsylvania DOR | Disclosure program applies to "those who have recently become aware" which may alleviate penalties from OVDP, but is not specific to the program | |
| RI | No | Rhode Island DOR | Could not find any Disclosure program | |||
| SC | No | South Carolina DOR | Could not find any Disclosure program | |||
| SD | No | South Dakota DOR | No Personal Income Tax | |||
| TN | No | Tennessee DOR | Business Compliance Program Only | |||
| TX | No | Texas DOR | Business Compliance Program Only | |||
| UT | No | UTAH DOR | Business Compliance Program Only | |||
| VT | No | Vermont DOR | Business Compliance Program Only | |||
| VA | No | Virgina DOR | Voluntary Disclosure for non-filers only | |||
| WA | N/A | N/A | N/A | Washington DOR | No individual or corporate income tax. | |
| WV | No | http://www.wva.state.wv.us/wvtax/personalincometaxes.aspx | None | |||
| WI | No | Wisconsin DOR | Voluntary Disclosure for non-filers only | |||
| WY | N/A | N/A | N/A | Wyoming DOR | No Personal Income Tax | |
