| 1 | | In consideration of the impact of the Coronavirus/COVID-19 pandemic on holders of unclaimed property accounts, all holders can submit their reports electronically, in lieu of submitting the reports by mail. Electronic reports may be emailed to viunclaimedproperty@lgo.vi.gov, and must be submitted in an Excel format.
Holders that are unable to file their report by the applicable deadline may request an extension. The request must be made in writing before the date the report is required to be filed. The request may be emailed to viunclaimedproperty@lgo.vi.gov. | https://ltg.gov.vi/departments/banking-insurance-and-financial-regulation/#1550134156134-d07a7692-4de6 | 11/19/20 9:03 AM |
| 2 | | The Vermont State Treasurer’s Office understands that businesses are likely to be impacted by COVID-19 and the subsequent business interruptions, etc. Because of this, holders that require an extension for reporting unclaimed property will be granted a 30-day extension when requested in writing. Holders needing more than 30 days, but not exceeding 60 days, should put the additional time requested in writing. Please reach out to TRE.UPCompliance@vermont.gov with written requests or with any questions. | https://www.vermonttreasurer.gov/content/unclaimed-property | 11/19/20 8:57 AM |
| 3 | | Holders are encouraged to file their annual reports and remit payment and securities as soon as feasible. Those holders that require an extension for filing their annual report will be granted a 30-day extension upon written request to Escheat.holderquestions@delaware.gov. Additional extension requests should also be submitted in writing to the same email address. | https://unclaimedproperty.delaware.gov/ | 11/19/20 8:56 AM |
| 4 | | Holder reports for calendar year 2020 must be delivered and received within 90 days of the December 31, 2020 presumption of abandonment date, but no later than Wednesday, March 31, 2021. Holder reports must be received -- not postmarked -- by the deadline.
All coversheets, no matter what system they are generated out of, should have originally signed and notarized signatures. Reports without signature and notary are considered not filed and will not be accepted until they are corrected. For companies physically located in California jurats may sign the coversheet rather than a notary. | https://portal.ct.gov/OTT/Unclaimed-Property/Forms-and-Instructions | 11/19/20 8:55 AM |
| 5 | | Due to the COVID-19 pandemic, Controller Yee postponed the unclaimed property reporting deadlines for life insurance holders, as authorized under Code of Civil Procedure sections 1530 and 1532. This extension results in the following:
• Notice Reports: The final filing date for life insurance companies to submit their Holder Notice Reports is postponed from April 30, 2020, to June 30, 2020.
• Remit Reports and Remittances: The 2020 Holder Remit Reports and Remittances for life insurance companies will be due February 1 – 15, 2021.
All (on cycle) life insurance remit reports are due February 1-15, 2021 and should not be submitted early (Dec 1-15). Remit reports are due 7-7.5 months after the final date to submit notice reports. Because the final Notice date was postponed to June 30, the remit dates were postponed to February.
The California Unclaimed Property Division continues to process unclaimed property reports and claims. Holders may submit report(s) via SFTP or encrypted email to UCPReporting@sco.ca.gov. The state requests the files be organized, clearly labeled, and together. California is also accepting electronic signatures (photo copied signature as well). | https://www.sco.ca.gov/upd_rptg_notice.html | 11/19/20 8:53 AM |
| 6 | | While North Carolina encourages holders to report and remit by November 1st, the reporting deadline has been extended until January 31, 2021, for businesses impacted by the Coronavirus pandemic. Formal requests for extensions are not required. Any questions can be emailed to upreports@nctreasurer.com | https://www.nccash.com/holder-information-and-reporting | 10/20/20 10:57 AM |
| 7 | | • Reporting Deadline: Indiana does not have any plans to grant automatic extensions. Holders may still file an extension with their office per the instructions on the state website.
• Due Diligence: Indiana is not considering due diligence extensions, but will consider this as a reason for a holder to file a reporting extension request for the November reporting season.
• Foreign Property Owner Due Diligence: Indiana will consider this as a reason for a holder to file a reporting extension request for the November reporting season (The U.S. Postal Service is temporarily suspending service to a long list of countries. This is particularly concerning for the securities industry if they are unable to send due diligence letters to foreign property holders and the potential of unnecessary escheatment as a result).
• Safe Deposit Guidance: Indiana will consider this as a reason for a holder to file a reporting extension request for the November reporting season.
The Indiana Office of the Attorney General Unclaimed Property Division understands that businesses are likely to be impacted by COVID-19 and subsequent business interruptions etc. As a reminder, Holders are able to file an extension with Indiana 30 days prior to the reporting deadline. | https://indianaunclaimed.gov/ | 09/04/20 1:33 PM |
| 8 | | Extension requests must be submitted prior to November 1st. The Unclaimed Property Division will advise holders of a decision within 10 business days of receipt. If an extension is approved, written confirmation is required if you determine there is no unclaimed property for owners with last known addresses in Wyoming. On written request by any person required to file a report, the administrator may postpone the reporting dates. | https://statetreasurer.wyo.gov/unclaimed-property/ | 09/04/20 12:57 PM |
| 9 | | The West Virginia Treasurer’s Office Unclaimed Property Division understands that businesses are likely to be impacted by COVID-19 and subsequent business interruptions etc. As a reminder, Holders can file an extension with West Virginia’s Unclaimed Property office if needed. Extension requests must be filed a minimum of thirty (30) calendar days prior to the due date for receipt by the administrator, who must respond within 20 days. Holders must submit a payment of 80% of the estimated amount due upon receipt of the extension. Complete Form UP-8-12 and mail to: Office of the State Treasurer Unclaimed Property Division Or fax to (304) 340-1502. All reports, including negatives, are required to be submitted in writing when filing an extension at https://apps.wvsto.com/EHolder/. | https://www.wvtreasury.com/Unclaimed-Property/Business-Holders | 09/04/20 12:56 PM |
| 10 | | The administrator may grant an extension beyond the filing due date under certain conditions. If the holder cannot remit their report before November 1, 2020, the holder must make a Request for Extension, in writing by October 1st. If the report is received after November 1, 2020, without approval, it will be considered late. | https://mycash.utah.gov/ | 09/04/20 12:33 PM |
| 11 | | Holders can request an extension of time to file by completing the Request for Extension of Time to File document. Extensions are granted for 30 or 60 days beyond the original due date and must be received no later than October 31, 2020. If the request is approved, the holder must remit an estimated payment to us along with a copy of the approval. | https://vamoneysearch.org/Report/Holder-Training/COVID-19-Reporting-Update | 09/04/20 12:33 PM |
| 12 | | Prior to October 31st, holders can e-mail an extension request to ucp@dor.wa.gov. The request must contain the following. Company name, Holder # or if not known provide company FEIN, reason for the extension, and the length of extension needed (30, 60, or 90 days). | http://ucp.dor.wa.gov/ | 09/04/20 12:33 PM |
| 13 | | If, due to unforeseen circumstances, the holder realizes that they will not be able to complete the report by the November 1st deadline, the holder may make a request for an extension. The longest extension the state is able to give is a one-time 30-day extension. Per Sec. 66-29-125 of the unclaimed property law, a holder may request, prior to the report due date, an extension for good cause. | https://treasury.tn.gov/Unclaimed-Property/Report-Unclaimed-Property/Process-at-a-Glance | 09/04/20 12:28 PM |
| 14 | | The extension will be granted on a case-by-case basis by the program administrator. The request must either be emailed to ups@treasury.ri.gov or mailed to: Office of the RI General Treasurer, Unclaimed Property Division, P.O. Box 1435, Providence, RI 02901. Extension requests must be submitted in writing 30 days prior to the reporting deadline of November 1st. | https://findrimoney.com/ | 09/04/20 12:23 PM |
| 15 | | Reporting extensions are granted on a case by case basis for good cause. Extension requests must be made in writing and received before November 1. | https://treasurer.sc.gov/what-we-do/for-businesses/unclaimed-property-reporting/ | 09/04/20 12:23 PM |
| 16 | | Oregon’s online services remain available and the Department of State Land is working. Continue to use Oregon’s website to report unclaimed property. Oregon is allowing an extension of time to file for the Fall reporting cycle. Complete the Extension request form available at https://unclaimed.oregon.gov/docs/Extension_Request_Form_2020.pdf. Requests for extensions must be submitted before November 1st. | https://unclaimed.oregon.gov/ | 09/04/20 11:59 AM |
| 17 | | Send written request for an extension to Puerto Rico OFIC; Attn Director: Salva Valentin, Unclaimed Property Supervisor; 1492 Ave. Ponce De León Suite 600, Centro Europa Building, Santurce, Puerto Rico. The request must be submitted in writing at least 30 days prior to the report deadline. | http://www.ocif.pr.gov/Pages/default.aspx | 09/04/20 11:59 AM |
| 18 | | A holder can obtain up to an additional 120 days by completing the Online Annual Report Extension form. An extension is automatic upon filing. No confirmation will be sent. Extensions must be filed by November 1st. Any questions or concerns should be directed to Ohio Compliance by sending an email to UNFD.Extend@com.state.oh.us. | https://apps2.com.ohio.gov/unfd/extension/ | 09/04/20 11:52 AM |
| 19 | | Extension requests may be requested in writing to the attention of the Director with a statement of the reason for the extension and the amount of time needed. The request must be on company letterhead prior to the report due date.
During curtailed operations due to the COVID-19 crisis, Oklahoma is temporarily allowing an alternate Verification and Checklist form not requiring a notary. The temporary form can be found in Holder Reporting Forms and Instructions. | https://www.ok.gov/treasurer/Unclaimed_Property/Holder_Information/index.html | 09/04/20 11:52 AM |
| 20 | | Prior to the date for filing the report, October 31st, a holder may request the administrator to extend the time for filing the report using RPD-41096, Extension of Time to File. Authorization of an extension applies to report filing and penalty. | http://www.tax.newmexico.gov/Individuals/holders.aspx | 09/04/20 11:48 AM |
| 21 | | Montana does not have an application for an extension. Because of the issues caused by the COVID-19 pandemic, the state will be reviewing requests for extensions on a case-by-case basis. Submit via email to UnclaimedProperty@mt.gov. | https://mtrevenue.gov/property/unclaimed-property-holders/ | 09/04/20 11:46 AM |
| 22 | | Holders may request an extension by completing the Holder Request for Extension of Due Date. Holders must contact the Unclaimed Property Program to report unclaimed property prior to the required date if the Holder has reason to believe the property will be reportable in the future no later than 30 days prior to the reporting deadline. Holders must provide, in detail, the reason for the extension when making their request and measures being taken to ensure they meet the extension deadline. Include information such as a description as to why the deadline cannot be met, measure being taken to meet the extended deadline and any other information or explanation as to why the extension should be granted. | https://mn.gov/commerce/consumers/your-money/find-missing-money/ | 09/04/20 11:34 AM |
| 23 | | A holder can file for an extension for up to 60 days. Complete the fillable PDF form, Unclaimed Property Filing Extension Request, found on the state’s website, and email it to the Reporting Department at UCPReporting@tre.state.ma.us, prior to the Reporting deadline. Include the reason the extension is necessary. The Assistant Treasurer reserves the right to reject the report of any holder whose report is not received within 30 calendar days of the statutory reporting deadline, unless the holder has received an extension for reporting pursuant to M.G.L. c. 200A, § 13B. The Division will notify every holder whose report is rejected by sending a registered letter to the holder within five business days of rejection of the report. Rejected reports shall be returned to the holder to be resubmitted in compliance with M.G.L. c. 200A, § 7. | https://findmassmoney.com/ | 09/04/20 11:29 AM |
| 24 | | Extensions may be requested by mail on company letterhead addressed to: Director of Finance. Approvals will extend the reporting deadline until January 1st. | https://budget.hawaii.gov/finance/unclaimedproperty/holder-information/ | 09/04/20 11:05 AM |
| 25 | | The administrator may grant an extension on a case-by-case basis. Extensions must be received no later than the report due date, November 1st. Contact: UCPBusinessQuestions@sto.idaho.gov. Reports received after the agreed-upon extension date could be charged an annual rate of 12% interest and 5% penalty from the date the property should have been received | https://yourmoney.idaho.gov/# | 09/04/20 11:05 AM |
| 26 | | No update on Fall reporting deadline. Extensions may be submitted at least 15 business days before the due date, or the request will be automatically denied. | https://icash.illinoistreasurer.gov/ | 09/04/20 11:05 AM |
| 27 | | Extensions are approved for no longer than 30 days. Extension requests need to be submitted using the form located at: https://greatiowatreasurehunt.gov/docs/EXTENSION.pdf. To request a reporting extension, email completed form to upreport@tos.iowa.gov or fax to Unclaimed Property Reporting (515)-281-6962 before the November 1st deadline. Contact information must be included as a written response to the request will be sent. | https://www.greatiowatreasurehunt.gov/ | 09/04/20 11:05 AM |
| 28 | | Kansas is granting extensions. Holders can request an extension via the extension request form available on their website. All extension requests will be approved; however, the State Treasurer’s Office signed copy of your request will not be sent for at least two weeks. Kansas will be flexible and work with holders if they need extensions for the Nov. 1 reporting deadline. Also, since Nov. 1 is on a Sunday this year, the deadline will be Monday, Nov. 2. Kansas requires reports be postmarked on the deadline, not sent in by. | https://kansascash.ks.gov/just_for_holders.html | 09/04/20 11:05 AM |
| 29 | | Any Unclaimed Property Holders that are unable to report and remit unclaimed property by the November 1st deadline can request an extension by emailing unclaimed.property@ky.gov for further assistance with the extension request process by November 1st. | https://treasury.ky.gov/unclaimedproperty/Pages/overview.aspx | 09/04/20 11:05 AM |
| 30 | | The administrator may grant an extension of up to 90 days from the deadline. The Holder must request the extension in writing prior to the deadline. Requests can be mailed or emailed to upholder@comp.state.md.us. | https://www.marylandtaxes.gov/unclaimed-property/report-property.php | 09/04/20 11:05 AM |
| 31 | | Extensions may be granted of up to 90 days. • Mail or fax a written request to the Unclaimed Property Program at least 30 days prior to the report due date, November 1st. Provide an estimated filing date and the reason for the extension request. | https://dor.georgia.gov/unclaimed-property-program/holder-reporting | 09/04/20 10:59 AM |
| 32 | | Holders must file their reports through the Web Portal. The state will be granting extensions and VDAs on an as needed basis; requests for extensions should be emailed to: dcunclaimed.property@dc.gov.
• Due Diligence: The District of Columbia will consider and plan to approve extensions for holders who couldn’t meet the due diligence requirements during the current stay-at-home guidelines imposed by most states. The District of Columbia understand that this will prolong the reporting process and that holders will subsequently need an extension for the fall reporting cycle. | https://cfo.dc.gov/service/unclaimed-property | 09/04/20 10:56 AM |
| 33 | | Before the date for filing the report under section 38-13-401, the holder of property presumed abandoned may request the administrator to extend the time for filing. The administrator may grant an extension. If the extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due. The payment or partial payment terminates accrual of interest on the amount paid. | https://colorado.findyourunclaimedproperty.com/ | 09/04/20 10:53 AM |
| 34 | | Extensions may be requested by Oct. 1, 2020. Include company name, holder number or company FEIN, reason for extension and length of extension requested. Any questions regarding reports or extensions should be directed to the Holder Compliance Unit at ReportingUnclaimedProperty@azdor.gov. | https://azdor.gov/unclaimed-property/holders-report-property | 09/04/20 10:47 AM |
| 35 | | Extensions may be requested in writing. Include a reason for the extension request and length of time needed. The request for the extension must be filed 15 days prior to 11/1. Email: unclaimed@treasury.alabama.gov. | https://alabama.findyourunclaimedproperty.com/ | 09/04/20 10:44 AM |
| 36 | | • Due Diligence: Alaska will work with holders on all due diligence matters, including extensions.
• Email your request for extension to ucpholder@alaska.gov stating why you need the extension and how long of an extension you need.
• Foreign Owner Due Diligence: Due to the U.S. Postal Service temporarily suspending service to a long list of countries, an email notification will suffice. If email is not available, file an extension and wait until due diligence can be completed.
• Safe Deposit Boxes: Alaska will gladly extend the filing and remittance dates for safe deposit property. | https://treasury.dor.alaska.gov/ | 09/04/20 10:44 AM |
| 37 | | To accommodate those affected by COVID-19, the Unclaimed Property Administration will be automatically extending the 2020 Life Insurance reporting deadline to June 30, 2020. There is no need for Holders to file an extension.
The Unclaimed Property Administration per N.J.A.C 17:18-2.4, is allowing holders to first send a due diligence notice by regular mail. Should any notice(s) be returned by the Post Office, the holder shall then send a certified letter with return receipt requested per R.S. 46:30B-50. Holders are not required to send a due diligence letter if the holder's records have already indicated an insufficient or inaccurate address. | https://www.unclaimedproperty.nj.gov/ | 06/26/20 12:10 PM |
| 38 | | Update to Due Diligence Requirements for 2020 Unclaimed Property Reporting:
Section 74.1011 of Texas Property Code requires holders to provide a due diligence notice to owners that their property may be reported to the Texas Comptroller of Public Accounts as unclaimed property.
For the 2020 report year, exceptions are being allowed in cases where holders are unable to complete the notification by mail and by the deadline.
Updates to the requirements of Section 74.1011 for the 2020 report year are:
• Holders having trouble meeting due diligence requirements due to COVID-19 are still required to provide effective notice to owners prior to reporting the property but now have additional time to send notice to owners.
• Holders may now also use alternative means including electronic mail, telephone or other reasonable means to provide the notice to owners.
• This suspension does not waive the notice requirement before reporting unclaimed property.
• Holders must allow owners a reasonable amount of time to respond to the notification prior to reporting the property.
If the holder will not be able to provide effective notice to owners before the July 1, 2020, due date, the holder can request a waiver of penalty and/or interest for the properties due for the 2020 report. To submit the request or ask any questions on the due diligence suspension, please contact the Holder Education and Reporting section at up.holder@cpa.texas.gov.
The state has no plans at this time to extend the July 1 reporting deadline. Texas does not have the authority to automatically extend the reporting deadline. However, waivers of penalty and/or interest assessments for property delivered late will be evaluated on a case by case basis.
Foreign Property Owner Due Diligence: While Texas understands the suspension of mail service to certain countries may inadvertently result in some properties being reported as unclaimed property because an owner was not able to receive notice, the state does not have the authority to change or suspend the mailing requirement.
Safe Deposit Boxes: Texas understands the concerns related to the remittance of tangible property and would expect that holders still report tangible property by the filing deadline, July 1. However, Texas will not schedule the delivery of any tangible property until the current situation improves. | https://claimittexas.org/app/what-is-ucp | 05/22/20 10:41 AM |
| 39 | | Reporting Deadline: No blanket extensions will be put in place, but the state will grant any extensions received. New Hampshire will not assess penalties or interest so long as good faith effort is made.
Report Notarization Waivers: If uploading through state's portal, New Hampshire is not requiring notary. New Hampshire's governor issued an order that notaries do not have to be in person.
Due Diligence: If holders can't perform due diligence, New Hampshire will allow a reasonable time to finish due diligence.
Foreign Property Owner Due Diligence: New Hampshire will provide reasonable time after things are “back to normal.” | https://newhampshire.findyourunclaimedproperty.com/ | 05/04/20 4:59 PM |
| 40 | | Due Diligence: South Dakota will accept Life Insurance reports prior to June 22 without penalty if the delay is for due diligence.
Foreign Property Owner Due Diligence: South Dakota will allow email contact during this time.
A 30-day extension has been granted to all holders with reports due on May 1, 2020. Reports are now due (postmarked) by June 1, 2020. | https://southdakota.findyourunclaimedproperty.com/ | 05/04/20 4:39 PM |
| 41 | | NRS 120A.560 requires insurance companies file holder reports prior to May 1. Given the effects of COVID-19 on individuals and business across the county, Treasurer Conine is granting a blanket extension to all insurance companies. Insurance company reports (for this year only) will now be due prior to June 1, 2020. Reports submitted prior to June 1 will be accepted and not be subject to penalties or interest. Insurance companies that are able to submit reports within the regular filing period (prior to May 1) are encouraged to do so. | Nevada Treasurer.Gov | 04/13/20 8:37 AM |
| 42 | | The Nebraska State Treasurer’s Office recognizes that business operations have been impacted by the COVID-19 health crisis. Life Insurance holders who are unable to submit their report by May 1st should document their extension request through the following link: https://treasurer.nebraska.gov/up/holder-reporting/request-extension.aspx.
Extension requests of up to 90 days will be allowed. | https://treasurer.nebraska.gov/up/ | 04/13/20 8:35 AM |
| 43 | | Michigan has not made any changes to its July 1 filing deadline. Statute provides holders with an option to request a 60-day extension. The state will take those requests into consideration as they are received. | https://unclaimedproperty.michigan.gov/app/reporting-guidelines | 04/01/20 1:32 PM |
| 44 | | The statutory deadline for Holders to file and remit unclaimed property remains April 15, 2020. However, the Department will waive all fines, penalties and interest otherwise applicable for all late filed reports and property received by the Department on or before June 15, 2020.
The Pennsylvania Treasury is also granting a waiver for holders that will be unable to report and remit unclaimed property prior to the annual April 15 reporting deadline. For any holders in need of additional time, please notify Treasury via email at report@patreasury.gov. | https://www.patreasury.gov/unclaimed-property/holder/ | 03/31/20 10:14 AM |
| 45 | | Missouri is automatically granting an extension for the May reporting period when receiving an email requesting such. The state’s notice says, “The Missouri State Treasurer’s Office understands that businesses are likely to be impacted by COVID-19 and the subsequent business interruptions, etc. Because of this, holders that require an extension for reporting unclaimed property will be granted a 30-day extension when requested in writing. Holder needing more than 30 days, but not exceeding 90 days, should put the additional time requested in writing. Please reach out to UCP@treasurer.mo.gov with written requests or with any questions.” | https://treasurer.mo.gov/UnclaimedProperty/ReportingUnclaimedProperty.aspx | 03/31/20 10:11 AM |
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