What is a conservation easement?

A permanent restriction on land use, donated to a qualified land trust. The trust holds the restriction in perpetuity; the landowner retains compatible uses. The donation creates a charitable deduction equal to the diminished land value.

How much can I deduct?

Equal to the diminished value of the land caused by the easement (determined by qualified appraisal). Typically 30-70% of land value depending on property. Deduction subject to AGI limits (50% for most donors, 30% for landowner-developers). Excess carries forward 15 years.

Will the IRS audit me?

Conservation easements have been an audit focus. Legitimate easements with quality engineering, MAI-credentialed appraiser, and reputable land trust hold up. We use the highest-quality service providers to minimize audit risk.

Can I still use my land?

Yes, in ways compatible with the easement. Typically: agriculture, ranching, residential use within limits, hunting and fishing. Restricted: development, subdivision, commercial operations not present at easement. Each easement is custom-designed.

Does the easement run with the land?

Yes, in perpetuity. All future owners are bound by the same restrictions. The land trust monitors compliance and can enforce against violations.

What about syndicated conservation easements?

Syndicated easements (where investors buy into a partnership that donates an easement) have been heavily targeted by the IRS. Many syndicated easements have been disallowed. We do not work on syndicated easements; only direct landowner donations with legitimate conservation value.

What does Sales Tax Voluntary Disclosure Agreement (VDA) involve?

This page covers Sales Tax Voluntary Disclosure Agreement (VDA) — including what it is, who needs it, how to file or apply, typical costs, deadlines, and how File.Business handles it for you end-to-end.

How much does Sales Tax Voluntary Disclosure Agreement (VDA) cost with File.Business?

Pricing is shown on this page. We always disclose state filing fees separately from our service fee, with no surprise add-ons at checkout.

How long does Sales Tax Voluntary Disclosure Agreement (VDA) take?

Turnaround depends on the state agency. Standard processing typically takes a few business days; rush options are available where the agency offers expedited service.

Is this service available in all 50 states?

File.Business handles filings across all 50 US states and DC. State-specific rules, fees, and forms are built into the workflow so you don't have to research them yourself.

Home/Sales tax/Voluntary Disclosure

Sales tax

All 46 states · anonymous start

Sales Tax VDA. Clean up back tax, on your terms.

Discovered you should have been collecting sales tax in 12 states for the last 4 years? A Voluntary Disclosure Agreement (VDA) limits the damage: states typically cap the lookback period at 3-4 years (vs unlimited if they find you first), waive all penalties (often 10-25% of tax), and accept your initial filing anonymously while you negotiate. We file VDAs in all 46 sales-tax states, negotiate the lookback period, prepare the schedules, and convert to ongoing registration when settled.

Start VDA process

All 50 states + DC 60-day money-back SOC 2 Type II

✓

VDA Settlement · CA

vs prior open exposure

Settled

Without VDA

$284K

Full exposure + penalties

LookbackUnlimited

Penalties25%

InterestFull

With VDA

$118K

Capped · penalties waived

Lookback3 years

PenaltiesWaived

InterestStatutory

Anonymous filing Feb 14 · settled Mar 14 $166K saved

How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Single-state VDA

$1,499

1 state · ~12 mo prep

VDA application, negotiation, schedule preparation, settlement. Per-state fee. Tax owed paid directly to state at cost.

Get started

Multi-state · 5+ states

$5,999

Bundle pricing

5+ state VDAs in coordinated workflow. Sequenced for cash flow + risk priority. Includes multi-state amnesty (SST) where applicable.

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VDA + audit defense package

$9,999

If audit in progress

Use when an audit is already in progress in one state + you need VDA in others. Coordinated defense. Includes attorney privilege for risk-sensitive disclosures.

Get started

FAQ

About the Conservation Easement Service.

What is a sales tax voluntary disclosure?

A voluntary disclosure agreement lets a business that owes back sales tax in a state come forward before being caught, typically in exchange for a limited look-back period and reduced or waived penalties. It is a way to clean up past exposure on favorable terms. We help you assess and pursue it where it fits.

Why use a voluntary disclosure?

Because coming forward voluntarily usually caps how far back the state can assess and reduces penalties, versus being discovered in an audit where the look-back and penalties are worse. If you have unregistered sales tax exposure, it is often the cheapest way to resolve it, and we flag when it applies.

When should I consider one?

When you realize you had sales tax nexus and should have been collecting but were not, so back tax is owed in a state where you are not registered. Acting before the state finds you is the point. We help you identify the exposure and decide whether a disclosure fits.

What are the benefits?

Typically a shortened look-back period, often three to four years instead of open-ended, and reduced or waived penalties, which can substantially lower the cost of resolving past exposure. We help you weigh the benefit against the tax owed and pursue the agreement.

Is my identity protected during the process?

Voluntary disclosures are often initiated anonymously through a representative until terms are agreed, which lets you understand the deal before committing. We help you navigate the process so you know the terms before your identity is disclosed.

What do I have to pay?

Generally the back tax owed for the agreed look-back period, plus interest, but with penalties reduced or waived, which is the trade for coming forward. We help you quantify the exposure so you go in with a clear picture of the cost.

Does this apply in multiple states?

It can: if you have unregistered exposure in several states, you may pursue voluntary disclosures in each, or use a multi-state program where available. We help you map where you have exposure and address each state appropriately.

What if I ignore the exposure instead?

Then it grows: the state can assess back tax over a longer, sometimes open-ended, period plus full penalties if it discovers you in an audit, so ignoring exposure usually costs more later. We help you resolve it proactively on better terms.

Can File.Business help with a voluntary disclosure?

We help you identify where you have sales tax exposure, weigh a voluntary disclosure against the tax owed, and coordinate the process and registration, so past exposure is cleaned up on favorable terms rather than compounding until an audit.

SOC 2 Type II audited

220,000+ businesses. 60-day money-back. State fees passed through at cost.

Your operating system, not a transaction

Every deadline auto-tracked across your entities. Compliance Score visible year-round.

Transparent pricing

No hidden fees. No upsells at checkout. State fees disclosed upfront.

Business Operating System

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

Build with File.Business

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

BosAI · your compliance brain

I want intelligence

I need communications

I run money & people

I operate at scale

State of Business Compliance 2026

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Sales Tax VDA. Clean up back tax, on your terms.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Single-state VDA

Multi-state · 5+ states

VDA + audit defense package

About the Conservation Easement Service.

Start your business in the next 5 minutes.

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

I want intelligence

I need communications

I run money & people

I operate at scale

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Sales Tax VDA. Clean up back tax, on your terms.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Single-state VDA

Multi-state · 5+ states

VDA + audit defense package

About the Conservation Easement Service.

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