The vehicles in inventory were held when the company issued a stop sale in September 2015, Volkswagen spokeswoman Jeannine Ginivan told Reuters.
Ginivan said the company was finalizing details of the program.
The EPA approved a fix for about 70,000 Volkswagen diesel vehicles in January.
An EPA spokeswoman declined to comment on the matter.
(Reporting by David Shepardson in Washington and Bhanu Pratap in Bengaluru; Editing by Leslie Adler and Gopakumar Warrier)