COVID-19 Changes to State Deadlines and Extension Procedures

Due to the Coronavirus and the unique operational challenges facing holders at this time, several states have issued statements related to extensions for reporting deadlines and extension procedures. We have compiled these statements below and will continue to update this information on a regular basis.

For the enhanced version of the below information including state extension procedures visit the Keane Compliance Portal. If you do not have access to the Keane Compliance Portal but want access please contact us via online form or e-mail [email protected].

Last Updated: 10/5/2020, Keane will update as additional information, updates and details are available.

StateState Deadline Fall 2020Usual State Extension ProcedureCOVID-19 Extension ProcedureLast Day to File ExtensionsOffice Status
Alabama10/31Estimated amount due should be made to avoid penalties. Submit form found at: https://alabama.findyourunclaimedproperty.com/docs/Business%20Extension%20Request%202015.pdfno update as of 8/2815 days prior to 11/1no update as of 8/28
Alaska10/31Email your request to us at [email protected] stating why you need the extension and how long of an extension you need.no update as of 8/28not specified on website of FAQ'sno update as of 8/28
Arizona10/31
4/30 Life Insurance
The Department requests that extension requests be submitted to the Holder Compliance Unit in writing prior to either April 1 or October 1 (whichever applies). Fax or email a request with the following: •Company name / •Holder number or if not known provide company FEIN / •Reason for extension / •Length of extension neededno update as of 8/28prior to Oct 1no update as of 8/28
Arkansas10/31
4/30 Life Insurance
Send written request to: [email protected] Remit estimated payment prior to the due date to avoid accrual of interest on amount paid.No official deadline extension. Submit request in writing with delivery/read receipt to [email protected] Requests will be honored but no official extension time will be granted, will work with holders to file beyond deadlines. Prior to report due datein the office for now, may change @ any time
California10/31
4/30 Life Insurance
Submit the "Holder Request for Extension of Due Date" form to the State Controller's Office, Unclaimed Property Division, at least 30 days prior to the original filing due date. For example, if your report was originally due October 31, this form must be completed and postmarked no later than October 1.no update as of 8/28postmarked no later than Oct 1st. no update as of 8/28
Colorado10/31 (11/1 per website)
4/30 Life Insurance
New Holder Extension Request Form for Reporting Year 2020: https://colorado.findyourunclaimedproperty.com/docs/Holder-Extension-Request-Form.pdf Required Information:

• Please provide a detailed explanation of why the extension is being requested under Reason for Extension. This information will be helpful to the Colorado Treasury in reviewing the request. Include information such as a detailed explanation of why the filing deadlines can not be met, any measures or attempts taken to meet the established filing date, or any other information that would explain or justify why the extension should be granted.
• Submit this form to the Colorado Treasury, Unclaimed Property Division, at least 30 days prior to the original filing due date. For example, if your report was originally due October 31, this form must be completed and emailed no later than October 1.

Email to: [email protected]
Subject Line: Extension Request

If you have any questions regarding this form, please contact the Compliance Division at: [email protected]

The administrator may grant an extension of up to 30 days. If it is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due, which terminates accrual of interest on the amount paid.
Updated 10/5/2020At least 30 days prior to due dateColorado Governor Jared Polis announced a safer-at-home approach on Monday, May 4th, 2020. All Colorado Unclaimed Property Division employees are working from home until further notice.. The office is not taking phone calls; email only [email protected] (If you do not have access to email, please leave a message at 303-866-6070. Please understand that all callbacks will be delayed.)
Delaware4/30 Life Insurance"Extensions may be granted for good cause. Under Sec. 2.7.2 of the Regulations, good cause includes, but is not limited to, a natural disaster, criminal activity related to the Holder's books and records, recent changes in the form of ownership of the Holder through merger, acquisition or
reorganization, and, for a Holder having three or fewer employees, a recent change in management. Beginning 2/1/18, good cause shall not include a failure to perform a requirement such as due diligence. To ensure a timely response, a holder’s request to extend must be made in writing a minimum of 15 calendar days prior to the reporting date. Fax or email the Filing Extension Request Form to: (302) 622-4113, Attn.: Office of Unclaimed Property, Holder Reporting or
[email protected]"
"Delaware’s spring reporting deadline for most holders (excluding insurance companies and banking organizations) was March 1, 2020. OUP understands that holder business operations are likely to be impacted by the coronavirus. Holders are encouraged to file their annual reports and remit payment and securities as soon as feasible. Those holders who require an extension for filing their annual report will be granted a 30-day extension upon written request to [email protected] (per NAUPA website). Holders may continue to submit annual reports via our website. Questions regarding holder reporting and extension requests may be sent by email to [email protected]
We will respond to all inquiries as soon as possible. Please refrain from sending multiple messages, as this will only slow response times.

DE SOS VDA Program: Delaware is extending current enrollment deadlines based on the current pandemic due to stay at home orders, lack of access to mail, etc. DE will be updating the information on their website in the next few days with exact information."
The Delaware Office of Unclaimed Property (OUP) remains open. Effective Tuesday, March 24, 2020 at 8:00am, OUP is no longer taking claimant walk-in appointments or accepting public drop-off of claimant documentation. Claimant assistance is available by calling (855) 505-7520, by email at escheat.claimquestion[email protected], or here on our website. For existing claims, supporting documents should be submitted via the website at https://unclaimedproperty.delaware.gov/app/claim-doc-upload or mailed to: Delaware Department of Finance, Office of Unclaimed Property, PO Box 8931, Wilmington, DE 19899-8931. HOLDER REPORTING: Holders may continue to submit annual reports via our website. Technical information concerning holder reporting, including payment by wire or ACH, is available in the Holder Reporting Handbook. Questions regarding holder reporting and extension requests may be sent by email to [email protected]
District of Columbia10/31
4/30 Life Insurance
Holders must file their reports through the Web Portal. Requests for extensions should be emailed to: [email protected]No update as of 8/28not specified on in instructionsremote only, not in office
Georgia10/31 (11/1 per handbook)
4/30 (5/1 per handbook)- all insurance
Reports are due by November 1, 2020. 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. • Provide an estimated filing date and the reason for the extension request.No update as of 8/28at least 30 days prior to 11/1No update as of 8/28
Hawaii10/31 (11/1 per website)Upon approval, the report deadline may be extended. Holders must request for an extension on business letterhead addressed to: Director of Finance, prior to the November 1 deadline. Written acknowledgement approving the request will extend the report deadline to January 1.No update as of 8/28prior to the November 1 deadlineThe Unclaimed Property Office is closed until further notice. Contact via phone or email.
Idahov11/1 (Website states postmarked before 11/1)The administrator may grant an extension on a case by case basis. The deadline to request an extension must be received no later than November 1, of the current reporting year. The Request for Extension form (UP-7) is found in the holder manual. 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.no update 8/4The deadline to request an extension must be received no later than November 1, of the current reporting yearno change reported 8/4
Illinois10/31 GOVERNMENT, NON-LIFE and BANKS (Website states 11/1)
4/30 ALL OTHERS (Website states 5/1)
Postmark NOT Accepted
Send originally signed request on letterhead to the attention of the Director no update on Fall deadline extensions as of 8/4 Must be received at least 15 business days before the due date or is automatically deniedno change reported 8/4
Indiana10/31 (Website states 11/1)
4/30 (Website states 5/1) Life Insurance
Send originally signed request to address on form located at: https://indianaunclaimed.gov/docs/Extension%20request.pdfFor Reporting Companies: 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 our office 30 days prior to the reporting deadline. Please go to Reporting Property then Reporting Guidelines. Click on the hyperlink for Extensions - this will bring you to the form to submit. Extensions may be considered but must be requested in writing no later than thirty (30) days prior to the reporting deadline.Due the ongoing COVID-19 outbreak, Indiana’s Unclaimed Property Division has instituted several new procedures to help protect our employees. Please be advised that while all critical functions of the office are being fulfilled, there may be a delay in some services including the processing and payment of unclaimed property claims. We appreciate your patience as we navigate this very complex issue with the rest of our state and country.
Iowa10/31 (Website states 11/1)
Postmark Accepted
Extensions are approved for no longer than 30 days. Email completed form to [email protected] Needs to be submitted with form located at: https://greatiowatreasurehunt.gov/docs/EXTENSION.pdfTo request a reporting extension, email [email protected] or fax Extension Request for Unclaimed Property Reporting to (515)-281-6962 before the November 1 deadline. You will receive a written response to your request, so please include contact information.before the November 1 deadlineIn response to COVID-19, the State of Iowa Treasurer’s Office has closed its lobby to the public until further notice. Unclaimed property claimants and reporting businesses are encouraged to visit the treasurer’s website, GreatIowaTreasureHunt.gov, for general information, to file claims and to check on the status of claims. Claimants can complete and upload their supporting documentation through the treasurer’s secure portal. For general and claim related inquiries: Website: GreatIowaTreasureHunt.gov Email: [email protected] For reporting related inquiries: Email: [email protected]
Kansas10/31
4/30 LIFE INSURANCE
Website says 11/1 and 5/1. If the reporting due date falls on a weekend the following Monday will serve as the due date. All items should be postmarked by the date due.
Mail or fax this form (hyperlink on their website).The Kansas State Treasurer’s Office understands there will be interruptions to businesses due to the impact of COVID-19. Holders requesting an extension for the May 1st deadline should fill out the extension request form and may email to [email protected] or fax to 785-291-3172. All extension requests will be approved, however the STO signed copy of your request will not be sent for at least two weeks. Kansas grants an automatic 60 day extension of Nov. 1 reporting for Safe Deposit Box and Safe Keeping type properties only to Jan. 1, 2021. If an additional extension past Jan. 1, 2021, is necessary, please complete and submit an extension request form via email to [email protected]All extension requests will be approved, however the STO signed copy of your request will not be sent for at least two weeksOpen
Kentucky10/31
4/30 All Insurance
Holders seeking an extension can also email [email protected] for further assistance with the extension request process. Fax completed form to (502) 564-4200. Form is located at: https://treasury.ky.gov/unclaimedproperty/Documents/2018%20Kentucky%20Holder%20Book.pdfHolders seeking an extension can email [email protected] for further assistance with the extension request process.Holder Extension Request are due by November 1stAs a precaution to protect the health of Kentucky State Treasury staff and those we serve, the Unclaimed Property Division is currently working by telecommuting. Please visit our website at www.treasury.ky.gov for information regarding unclaimed property or email [email protected] for assistance.  Our online database, www.missingmoney.com is still available to allow individuals to search for unclaimed property and begin the claims process online. Holders seeking an extension can also email [email protected] for further assistance with the extension request process.
Louisiana10/31 (Website states 11/1)Before the date for filing the report, the holder of property presumed abandoned may request the administrator to extend the time for filing the report. The administrator may grant the extension for good cause. The holder, upon receipt of the extension, may make an interim payment on the amount the holder estimatesNo update as of 8/28Before the filing date for filing the reportNot open to the public, only via email & phone.
Maine10/31(Website states 11/1)
4/30 (Website states 5/1) LIFE INSURANCE and GIFT CARDS
A late report may be subject to interest at a rate of 18% or 10% above the annual rate of the most recent issue of 52 week US Treasury bills. See Title 33, Chapter 45 §2194. An extension may be requested before the date for filing the report. The administrator may grant the extension for good cause. See Title 33, Chapter 45 §2093.No update as of 8/28An extension may be requested before the date for filing the reportDue to the recent concerns with COVID-19 and the guidance from the Governor, the Treasurer's Office will be suspending any 'in-person' meetings regarding claim processing. For questions or issues related to your claim, please email [email protected] anytime or call (207) 624-7470 Monday through Friday between 10am and 4pm.
Maryland10/31
4/30 - ALL INSURANCE
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.No update as of 8/28The Holder must request the extension in writing prior to the deadlineDue to the COVID-19 Pandemic and the health and safety of our staff, Comptroller of Maryland branch offices are open by appointment only.
Massachusetts11/1
5/1 LIFE INSURANCE
In order to file for an extension for up to 60 days, please complete the fillable PDF form, Unclaimed Property Filing Extension Request and email it to the Reporting Department at [email protected], prior to the Reporting deadline. Please include the reason the extension is necessary. This form can be located in the Forms tab, in the ABOUT dropdown menu. 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 shall 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.No update as of 8/28not defined in handbookThe office is closed. You may call us during our normal business hours of: Monday-Friday 8:45am to 3:30pm EST
Minnesota10/31 (Website states 11/1)
9/30 (Website states 10/1) LIFE INSURANCE
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.No Update as of 8/28no later than 30 days prior to the reporting deadlineAs a result of the COVID-19 pandemic, please note the following updates from the Minnesota Department of Commerce’s Unclaimed Property Unit: 1)  The Department is not physically open to the public at this time; and 2)  Department staff are working remotely and continue to process claims as well as to respond to phone calls, emails, and mail. For general and claim-related inquiries: [email protected]; Phone: 651-539-1545; Greater MN Only: 1-800-925-5668. For inquiries from the corporate holder community: [email protected]; Phone: 651-539-1545.
Mississippi10/31 (Website states 11/1)Extensions may be be requested by letter No update as of 8/28Extensions may be be requested by letter (which may be e-mailed due to the COVID-19 Pandemic) - [email protected]not open to the public; For general Unclaimed Property assistance please contact 601-359-2513 or [email protected]
Missouri10/31(website says must be postmarked no later than 11/1)
4/30 (website says must be postmarked no later than 5/1) LIFE INSURANCE
not defined, just COVID infoThe Missouri State Treasurer's Office understands that businesses are likely to be impacted by COVID-19 and 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 90 days, should put the additional time requested in writing. Please reach out to [email protected] with written requests or with any questions.not definedNo update as of 8/28
Montana10/31
4/30 LIFE INSURANCE
Reports/remittances postmarked on or before the applicable due date, but received in our department after the due date will no longer be considered timely. Reports and remittances must be physically received in the department on or before the due date.
If either deadline falls on a Saturday or Sunday, reports will be accepted 1 business day following the deadline, without
accruing interest.
We do not have an application for an extensionWe do not have an application for an extension. Because of the issues caused by the COVID pandemic, we will be reviewing requests for extensions on a case-by-case basis. Submit via email to [email protected]not specified in handbookNo update as of 8/28
Nebraska10/31 (Website states 11/1)
4/30 (Website states 5/1) LIFE INSURANCE
Submit request with form located at: https://treasurer.nebraska.gov/up/holder-reporting/request-extension.aspxNo update as of 8/28Prior to report due dateDue to the COVID19 Health Crisis, the Unclaimed Property Division offices are open by appointment only. We are available by phone at 402-471-8497 or 877-572-9688 and will continue to process claims mailed into the Lincoln office or filed online during this time.
Nevada10/31
4/30 - ALL INSURANCE
Properties must be reported and remitted on the report postmarked before November 1 and May 1
Must complete a Request for Extension Form UP-7 (Appendix C) 30 days prior to the date the property is dueNo update as of 8/289/30/2020In an effort to mitigate the possible spread of COVID-19 among state workers, their families, and the general public, we have our closed offices to the public while our employees work remotely.
New Hampshire10/31 (Website states 11/1)
4/30 (Website states 5/1) - ALL INSURANCE
Extensions up to 120 days may be granted by the administrator. The holder must submit a written extension request prior to the original reporting deadline that details the factors that have contributed to the need to seek a filing extension.No update as of 8/28Prior to 10-31Until Further Notice, the New Hampshire State Treasury’s Abandoned Property Division will no longer host walk-up inquiries or claim filings due to the COVID-19 breakout. Our office remains staffed.
New Jersey10/31
4/30 LIFE INSURANCE
Will NOT accept a Nov. 1 or May 1 postmark
The report postmark is due on the next business day when the due date falls on a weekend or holiday.
Reporting Extension Form emailed to [email protected]No update as of 8/28Prior to 10-31No update as of 8/28
New Mexico10/31
4/30 LIFE INSURANCE
Website states on or before 11/1 and 5/1
Before the date for filing the report, the holder of property presumed abandoned may request the administrator to extend the
time for filing the report using RPD-41096, Extension of Time to File. Authorization of an extesnion applies on to report filing and penalty.
No update as of 8/28Prior to 10-31No update as of 8/28
New York9/10 ALL INSURANCE
10/10 UTILITIES
11/10 BANKING
3/10 ALL OTHERS
Send request to address on form. Payment due dates cannot be extended. To avoid penalty or interest on late filings, holders must remit 75% of either the value of the report that was granted an extension or of the amount reported on previous year’s report. Form is located at: https://www.osc.state.ny.us/ouf/forms/extension_request.pdfNo update as of 8/28Requests for extensions should be submitted at least 30 days prior to the activity due date.No update as of 8/28
North Carolina10/31 (Website 11/1)
4/30 (Website 5/1) LIFE INSURANCE
Holder must complete an Extension Request Form prior to April 1st for all Life Insurance Holders, and prior to October 1 for all other holders, providing the name and tax id for each holder requesting an extension.North Carolina encourages holders to report and remit by November 1, the reporting deadline has been extended until January 31, 2021 for businesses directly impacted by the Coronavirus pandemic. Formal requests for an extension are not required.N/A for 2020No update as of 8/28
North Dakota11/1
5/1 LIFE INSURANCE
If a report is postmarked after the due date, the holder may be subject to interest and penalties
The Administrator may approve a reporting extension on a case by case basis. The holder must obtain prior written approval from the AdministratorNo update as of 8/28not specified in handbookNo update as of 8/28
Ohio10/31(Website states 11/1)
4/30 (Website state 5/1) - LIFE INSURANCE
Can obtain up to an additional 120 days by completing Online Annual Report Extension form. Extension is automatic upon filing. No confirmation will be sent.No update as of 8/28Extensions must be filed by November 1 st and Life Insurance companies must file by May 1st of the report year.Many of our staff are teleworking to stop community spread of the coronavirus (COVID-19). Our office will also no longer be accepting walk-in customers. While we continue to review and pay claims, and mail checks, we want to let you know this may take more time than usual. Thanks for your patience. Please connect with us by calling 614-466-4433 or via email at [email protected]
Oklahoma10/31
4/30 - LIFE INSURANCE
Submit 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 submitted on Company letterhead prior to the report due date.No update as of 8/28Written notice to the owner (due diligence) must be completed 120 days prior to filing an annual report for each property with a value of $50 or moreFor health and safety reasons, a temporary suspension of claims processing was required, however, the Oklahoma Unclaimed Property Program is back in full operation. We have reassigned personnel from other divisions to boost output and service. Due to the ongoing threat of viral spread, in-person meetings are not being conducted until further notice.
Oregon11/1Extensions up to 45 days may be granted. Complete the Extension Request Form onlineNo update as of 8/28Requests for extensions must be submitted before 11/1no update as of 7/23
Puerto Rico12/10
5/1 - LIFE INSURANCE
Send written request to Puerto Rico OFIC; Attn Director: Salva Valentin, Unclaimed Property Supervisor; 1492 Ave. Ponce De León Suite 600, Centro Europa Building, Santurce Puerto RicoNo update as of 8/28Submit in writing at least 30 days prior to report deadline.No update as of 8/28
Rhode Island10/31The extension will be granted on a case-by-case basis by the program administrator. The online form "Extension Request" is located at: https://findrimoney.com/app/forms. The request must either be emailed to [email protected] or mailed to: Office of the RI General Treasurer Unclaimed Property Division P.O. Box 1435 Providence, RI 02901No update as of 8/28Extensions must be submitted in writing to be considered 30 days prior to the reporting deadline of November 1st of each year.No update as of 8/28
South Carolina10/31If your business is unable to meet the November 1 reporting deadline this fall, please email our office to request an extension. Please note, if you request an extension and later determine you do not have any property to report to the State of South Carolina, you are required to submit a negative report to our office. Reporting extensions are granted on a case by case basis for good cause.No update as of 8/28Extension requests must be made in writing via email, and received before November 1.Governor McMaster has issued an Executive Order beginning March 20, 2020 due to the threat of COVID-19. As a result, the State Treasurer’s Office has suspended walk-in and in-person appointments for Unclaimed Property effective March 20, 2020. Please be assured that we are still working to serve the citizens of our state and our office remains operational as staff continue to review and process claims as they are received. Our website is available to search for unclaimed property, generate a claim form, upload documentation and check the status of a pending claim
South Dakota10/31
4/30 - LIFE INSURANCE
Website 11/1 and 5/1 If the reporting deadline falls on a weekend or holiday, the report is due the following business day. For example, if the 11/1 deadline falls on a Sunday, reports will be due Monday, 11/2.
The administrator may grant a filing extension for 30, 60 or 90 days beyond the filing deadline. E-mail a request to [email protected] with the following: Company name, Company FEIN, Reason for extension, Length of extension needed.
No update as of 8/28Holders must request the extension prior to the deadline with an explanation as to why the extension is necessary.The Division of Unclaimed Property is closed until further notice. We are joining the fight to stop the spread of COVID19 (Coronavirus). Claims can be submitted, however processing is suspended until further notice. Thank you for your patience.
Tennessee10/31If, due to unforeseen circumstances, you realize that you will not be able to complete your report by the November 1st deadline,you may make a request for an extension. The longest extension we are 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. Once your reporting deadline extension request has been successfully submitted, you will receive a confirmation email for your records. If you are not contacted by our office staff within five business days of your submission, the extension has been approved. If you need more time than the 30 day extension, penalties may apply. Please send in a request for a waiver of your penalties at the time you submit your report. Approval of waiver of penalties will be determined on a case by case basis depending on the circumstances. Online form located at https://tntreasury.wufoo.com/forms/zhugjsy13i04ap/. For questions, please contact [email protected] or call 615-253-5362.No update as of 8/28The longest extension we are able to give is a one-time 30 day extension.Out of the abundance of caution the State of Tennessee Unclaimed Property Division staff is working remotely. At this time we have suspended any in-person meetings. Currently, all critical functions are being fulfilled.  If any circumstances change related to COVID-19 that impact our daily operations, further updates will be communicated in future posts. Holder Reporting: Currently you can still find any information regarding the reporting of unclaimed property at our website www.ReportItTN.gov. In addition you can reach us at [email protected] and (615) 253-5362.
Texas11/1 LIFE INSURANCE; 7/1 NON-LIFE INSURANCEExtensions are not formally entertained. If filing deadline cannot be met, remit estimated payment by the deadline to minimize interest and penalties.No update as of 8/28N/AIn response to the spread of COVID-19, the Texas Comptroller’s office has implemented agency-wide teleworking beginning Monday, March 16. ClaimItTexas.org remains online to file claims, submit documentation, request property searches, and file unclaimed property reports. Additionally, our staff is available to answer questions by calling 1-800-321-2274, Monday-Friday 8:00 a.m. – 5:00 p.m. While our walk-in office and mailroom operations currently remain open, we encourage you to make full use of all our online tools before visiting our office or mailing in documentation. This ensures that our staff members can receive all necessary information in the fastest possible manner.
Utah10/31 (Instructions states postmarked by 11/1)The administrator may grant an extension beyond the filing due date under certain conditions. If you cannot remit your report before November 1, 2019, you must make a Request for Extension, in writing by October 1st. If your report is received after November 1, 2019, without approval, it will be considered late.No update as of 8/28October 1st. The Extension form must be received at least 30 days before the date the property is due. All reports received after the due date
must be submitted electronically in NAUPA format regardless of the number of properties being submitted.
At the direction of Treasurer David Damschen, in hopes of slowing the community spread of the coronavirus (COVID-19), many of our staff will be teleworking for the next few weeks and OUR OFFICE IS CLOSED TO THE PUBLIC. We ask for your patience as we respond to your needs through email, phone, and chat support 8:00 – 5:00 M-F. EMAIL: [email protected] PHONE: (801) 715-3300 CHAT: available on website
Virgin Islands10/31
4/30 - LIFE INSURANCE
With permission of administrator for good cause. The request must be made before the date of filing. Upon receipt of extension, the holder may make an interim payment which terminates additional interest.No update as of 8/28The request must be made before the date of filing. Holder Reporting: Currently you can still find any information regarding the reporting of unclaimed property at our website www.ReportItTN.gov. In addition you can reach us at [email protected] and (615) 253-5362.
Virginia10/31 (Website 11/1)
4/30 (Website 5/1) - ALL INSURANCE
To request an extension of time to file, go to https://www.vamoneysearch.org/Report/Forms and look for the Request for Extension of Time to File document. Download form and follow accompanying instructions. Extensions are granted for 30 or 60 days beyond the original due date. If your request is approved, you must remit an estimated payment to us along with a copy of your approval. Your report file, document or e-mail communication letting us know you no longer have a report to submit is due by the new due date. If your report is for an amount less than the estimated payment you submitted, submit a holder claim form for the difference. No update as of 8/28Extensions are due no later than 10/31COVID-19 Reporting Update The Virginia Department of the Treasury Unclaimed Property Program remains committed to serving our citizens during the Coronavirus (COVID-19) pandemic. Our primary concern will always be the health and safety of our community and our staff. Due to the current teleworking conditions during these challenging times, we are requesting that all holder companies please complete their reporting electronically on www.vamoneysearch.org on our “Click to Report” module.
Washington10/31 (Website states 11/1)Prior to 10/31, fax or e-mail a request with the following. Company name, Holder # or if not known provide company FEIN,Reason for extension,Length of extension needed (30, 60, or 90 days)No update as of 8/28Prior to the October 31 due dateDue to the COVID-19 pandemic, our offices remain closed to the public. Claims filed online continue to be worked; however, incoming mail will incur processing delays. We encourage you to file your claim via our website (https://ucp.dor.wa.gov/ ) and attach your proof electronically. If you have questions, please connect with us by calling 360-534-1502 or via email at [email protected] . The Department has created a webpage listing relief for businesses during the COVID-19 Pandemic.
West Virginia10/31
4/30 - LIFE INSURANCE
File in time to allow a minimum of thirty (30) calendar days prior to the due date for receipt by the administrator, who must respond within 20 days. Holder must submit a payment of 80% of the estimated amount due upon receipt of the extension. Complete Form UP-8-12 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/. Per email from S. Withrow dated 10/2/18, WV may not be enforcing the statutory and regulatory requirement that the 80% of the estimated amount due be submitted upon receipt of the extension in each case.For Reporting Companies: 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 are able to file an extension with our office.File in time to allow a minimum of thirty (30) calendar days prior to the due date for receipt by the administrator, who must respond within 20 daysTo help reduce the spread of Coronavirus (COVID-19), the West Virginia State Treasurer’s Office is CLOSED to outside visitors. We assure you the services provided by the office’s Banking Services, Board of Treasury Investments, SMART529 Educational Savings Plan, West Virginia Retirement Plus program, WVABLE and Unclaimed Property division remain operational. If you need to speak with a staff member, call 304-558-5000 or visit us online at www.wvtreasury.com.
Wisconsin10/31 (Website states 11/1)Holders may request up to a 60-day extension to file their annual report and remit unclaimed property by submitting Form UCP-135, Holder Request for 60 Day Extension of Due Date for Holder Report to the department prior to the November 1 due date.No update as of 8/28not specified in handbook or FAQ'sNo update as of 8/28
Wyoming11/1Division 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.No update as of 8/28Submit prior to November 1.No update as of 8/28

Spring 2020 Table

Last Updated: 5/4/2020

StateState Deadline Spring 2020Deadline Extension for COVID-19Office Status
AB4/29/2020 (All Holders)
AK10/31/2020 (All Holders)Per email from state to UPPO:
Due Diligence: Alaska will work with holders on all due diligence matters, including extensions.

Foreign Owner Due Diligence: in response to UPPO question: 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. What guidance is available from states about how to handle this issue? Alaska: An email notification will suffice. If not available, file an extension and hold off until due diligence can be completed.

Safe Deposit Boxes: Alaska will gladly extend the filing and remittance dates for safe deposit property.
AR4/30/20 (Life Insurance)
AZ4/30/20 (Life Insurance)
CA4/30/20 (Life Insurance)Due to the COVID-19 pandemic Controller Yee has postponed the final unclaimed property Remit Report and remittance due date, as authorized under Code of Civil Procedure section 1532. This extension results in the following:
The June 1 - 15 period for holders to submit their reports and remittances for properties reported on 2019 Notice Reports is extended from June 1, 2020, to August 15, 2020.

Holders or agents of holders who are able to submit their Remit Reports and remittances during the original reporting period are encouraged to do so. The Unclaimed Property Division continues to process unclaimed property reports and claims.

If you have any questions, contact the Outreach and Compliance Unit at [email protected]

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:
Life Insurance Corporation Notice Reports
The final filing date for life insurance corporations to submit their Holder Notice Reports is postponed from April 30, 2020 to June 30, 2020.
Life Insurance Corporation Remit Reports and Remittances
The 2020 Holder Remit Reports and Remittances for life insurance corporations will be due February 1 – 15, 2021.
Holders or agents of holders who have the ability to submit their Notice Reports by the original April 30, 2020 due date may proceed. The Unclaimed Property Division continues to process unclaimed property reports and claims.
If you have any questions, contact the Outreach and Compliance Unit at [email protected]
The State Controller’s Office staff take the COVID-19 pandemic very seriously, understanding that people may have concerns about potential interruptions in government services. While the State Controller’s team is adjusting workplace procedures in alignment with federal, state, and local directives including the Governor’s emergency declaration and guidelines from state public health officials, the State Controller’s Office continues to be fully operational at this time. Dedicated staff are maintaining critical state operations including:
Performing state government accounting, reporting, and auditing functions;
Producing payments from the State Treasury including state payroll, retirement rolls, Medi-Cal, personal income tax refunds, and payments to vendors, local governments, and schools;
Processing payroll and leave accounting for state employees, state court employees, and California State University employees; and much more.
CAMailing Fall 2020 - 4/30/2020The State Controller’s Office staff take the COVID-19 pandemic very seriously, understanding that people may have concerns about potential interruptions in government services. While the State Controller’s team is adjusting workplace procedures in alignment with federal, state, and local directives including the Governor’s emergency declaration and guidelines from state public health officials, the State Controller’s Office continues to be fully operational at this time. Dedicated staff are maintaining critical state operations including:
Performing state government accounting, reporting, and auditing functions;
Producing payments from the State Treasury including state payroll, retirement rolls, Medi-Cal, personal income tax refunds, and payments to vendors, local governments, and schools;
Processing payroll and leave accounting for state employees, state court employees, and California State University employees; and much more.
CO4/30/2020 (Life InsuranceURGENT- We will not be accepting calls due to the coronavirus (COVID-19). We will be responding to all inquiries via email. For individual claimants, please email us at: [email protected]
For Holders (companies reporting Unclaimed Property funds), please email us at: [email protected]
In addition, no appointments/visitors are being accepted. We appreciate your patience in this matter.
(If you do not have access to email, please leave a message at 303-866-6070. Please understand that all callbacks will be delayed.)
CT3/30/2020 (All Holders)Will accept extension requests until 3/29. Will waive the notary requirement for this cycle only. (Per email from C. Kristoff dated 3/19/2020).
DC4/30/2020 (Life Insurance)Holders must file their reports through the Web Portal. Requests for extensions should be emailed to: [email protected]

Per email from state to UPPO:
Reporting deadlines: D.C. has been granting extensions to holders during the pandemic for current reporting cycle. We have received and granted more than 60 requests for extensions from holders for the current period.

Due Diligence: We 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. We do understand that this will prolong the reporting process and that holders will subsequently need an extension for the fall reporting cycle.

Foreign Property Owner Due Diligence: D.C. will most likely approve extensions to report property of owners with foreign address. Holders should seek permission to exclude properties that have foreign address on record. When postal restrictions are lifted and enough time has passed for due diligence to be performed those properties still found to be dormant can be reported on a subsequent report.

Safe Deposit Boxes: D.C. will allow holders of safe deposit boxes to file extensions for the reporting periods that were impacted during the crisis.
The District of Columbia Unclaimed Property Office will be operating remotely from 3/16/2020 through 04/27/2020.
Although we are operating remotely, the Unclaimed Property operations are functioning! You can reach us either by phone at (202) 442-8181 or through email at [email protected]
Mayor Bowser Extends Public Health Emergency, Stay at Home Order, and Closure of Non-Essential Businesses Through May 15
DE3/1/2020 (Corporate, Mutual Funds and Brokerage)Delaware’s spring reporting deadline for most holders (excluding insurance companies and banking organizations) was March 1, 2020. OUP understands that holder business operations are likely to be impacted by the coronavirus. Holders are encouraged to file their annual reports and remit payment and securities as soon as feasible. Those holders who require an extension for filing their annual report will be granted a 30-day extension upon written request to [email protected] (per NAUPA website)
Holders may continue to submit annual reports via our website. Technical information concerning holder reporting, including payment by wire or ACH, is available in the Holder Reporting Handbook. Questions regarding holder reporting and extension requests may be sent by email to [email protected]

We will respond to all inquiries as soon as possible. Please refrain from sending multiple messages, as this will only slow response times.
DE SOS VDA Program: Delaware is extending current enrollment deadlines based on the current pandemic due to stay at home orders, lack of access to mail, etc. DE will be updating the information on their website in the next few days with exact information.
The Delaware Office of Unclaimed Property (OUP) remains open. Effective Tuesday, March 24, 2020 at 8:00am, OUP is no longer taking claimant walk-in appointments or accepting public drop-off of claimant documentation. Claimant assistance is available by calling (855) 505-7520, by email at [email protected], or here on our website. For existing claims, supporting documents should be submitted via the website at https://unclaimedproperty.delaware.gov/app/claim-doc-upload or mailed to:

Delaware Department of Finance
Office of Unclaimed Property
PO Box 8931
Wilmington, DE 19899-8931
FL4/30/2020 (All Holders)Due to the COVID-19 pandemic, we are not available to assist you at this time. To see if you have unclaimed property, please click on the START YOUR SEARCH icon and the website will allow you to search the database of accounts and initiate a claims process. If you have questions related to a claim or holder reporting, please email us using the below Contact Us link. https://www.fltreasurehunt.gov/UP-Web/sitePages/contactus.jsp You should receive a response in 3 to 5 business days.
GA4/30/2020 (Life and Non-Life Insurance)Due to concerns regarding COVID-19, DOR is temporarily suspending in-person services effective Monday, March 23, 2020. Taxpayers can conduct all business with the Department via online services, telephone, or designated secure lockbox locations.
IL4/30/2020 (Corporate, Life Insurance, Mutual Funds and Brokerage)The Illinois State Treasurer’s Office, Unclaimed Property Division understands that businesses are likely to be impacted by COVID-19 and subsequent business interruptions. A 30-day extension will be automatically granted to all annual reports due by April 30, 2020 for requests submitted via email to [email protected] Additionally, interest and late-filing penalties will be waived for up to 60 days after the end of the emergency declaration in Illinois
***UPDATE***

***A further extension to June 30, 2020 will be granted automatically based on extended stay at home orders. If you requested via email and were granted the 30-day extension you will need to send another request to be granted the extension to June 30, 2020.***
The Illinois State Treasurer’s Office is working with a reduced staff to do our part to encourage social distancing in response to COVID-19. Our employees are affected by school closings and COVID-19 just like other organizations in the public and private sector.

As a result, while claims may still be filed online, we will not have the staff to process new claims that require staff review or assistance. Please note that claims already received will require longer times to process because of our staffing levels.
IN4/30/2020 (Life Insurance)Per email from state to UPPO:
Reporting Deadline: Indiana does not have any plans to grant automatic extensions. Holders may still file an extension with our office per the instructions on our website.

Due Diligence: Indiana is not considering due diligence extensions, but we 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 (that Financial institutions that also have tangible items to report (safe deposit box contents) have reported difficulties obtaining access to those areas maintaining a safe distance and many bank offices are closed).

Per Website: 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 our office 30 days prior to the reporting deadline. Please go to Reporting Property then Reporting Guidelines.
Due the ongoing COVID-19 outbreak, Indiana’s Unclaimed Property Division has instituted several new procedures to help protect our employees. Please be advised that while all critical functions of the office are being fulfilled, there may be a delay in some services including the processing and payment of unclaimed property claims. We appreciate your patience as we navigate this very complex issue with the rest of our state and country.
KS4/30/2020 (Life Insurance)The Kansas State Treasurer’s Office understands there will be interruptions to businesses due to the impact of COVID-19. Holders requesting an extension for the May 1st deadline should fill out the extension request form and may email to [email protected] or fax to 785-291-3172. All extension requests will be approved, however the STO signed copy of your request will not be sent for at least two weeks. We appreciate your patience. Attention: The Unclaimed Property division of the STO will offer limited services for the next two weeks. Kansans can continue to search for unclaimed property via the STO website www.kansascash.ks.gov where many claim requests can be submitted online. Claim packets can also be requested via email or postal mail. However, claim processing and payments will be delayed.
KY4/30/2020 (Life and Non-Life Insurance)Additionally, any Unclaimed Property Holders required to submit unclaimed property by May 1, 2020 that will be unable to report and remit unclaimed property by this deadline can request an extension by emailing this form to [email protected] by April 15, 2020.”As a precaution to protect the health of Kentucky State Treasury staff and those we serve, the Unclaimed Property Division is currently closed to in-person visitors. Our online database, www.missingmoney.com, still permits patrons to search for unclaimed property and begin the claims process online. Patrons can also contact the Unclaimed Property Division toll-free with any questions by calling (800) 465-4722. Thank you for your patience as we continue to diligently process unclaimed property claims while implementing these precautionary measures to help contain the spread of COVID-19.
MA5/1/2020 (Life Insurance)The Division is granting a 2 month extension on its Spring reporting deadlines for Life Insurance and Tangible Property. Holders do not need to request a waiver as this is a policy that has been adopted for this year only. (per NAUPA website) At the direction of Treasurer Goldberg, in order to respond to the impact of the ongoing coronavirus (COVID-19) pandemic and to ensure the safety and well-being of our staff and the public, the Unclaimed Property Division will be modifying its available onsite workforce and requiring staff to work remotely. Effective Tuesday, March 17, 2020, the division’s call center is closed until further notice and the office will not be open for in-person assistance.
MD4/30/2020 (Life and Non-Life Insurance)The deadline for insurance companies to report and remit unclaimed property for 2019 has been extended to July 31, 2020.
ME4/30/2020 (Life Insurance and Gift Cards)Due to the recent concerns with COVID-19 and the guidance from the Governor, the Treasurer's Office will be suspending any 'in-person' meetings regarding claim processing. For questions or issues related to your claim, please email [email protected] anytime or call (207) 624-7470 Monday through Friday between 10am and 4pm.
MI7/1/2020 (All Holders)Per email from state to UPPO:
Reporting Deadline: Michigan is considering individual extensions as they are requested. If an extension is granted, it will be for 60 days, making the due date Sept. 1.

Due Diligence: Michigan is considering individual extensions as they are requested. If an extension is granted, it will be for 60 days, making the due date Sept. 1. Due diligence should be performed by July 1 for holders with extensions.

Foreign Property Owner Due Diligence: The due diligence letter should be mailed as soon as U.S. Postal Service restrictions are lifted. Proceed with the regular reporting process. It is advisable to include in the letter that, if a response is not received, the property will be reported to Michigan on *date* and provide Michigan Unclaimed Property’s website address. This will assist them in locating their property and establishing a claim, if the letter is late in getting to them.
To combat the potential spread of Covid-19, Michigan Unclaimed Property staff will be working remotely for the foreseeable future. As a result of their telework, the Unclaimed Property call center will be closed, until further notice. Please check back on this site for additional information and updates on when the call center may be operational.

Claims filed online with MI Unclaimed Property will continue through the review and approval process, but please note, there may be delays in our ability to fully-approve claims given we are working remotely. To check the status of a previously-filed claim, enter your "claim ID number" in the "Check Claim Status" box.
MO4/30/2020 (Life Insurance)ATTENTION: The Missouri State Treasurer's Office understands that businesses are likely to be impacted by COVID-19 and 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 90 days, should put the additional time requested in writing. Please reach out to [email protected] with written requests or with any questions. Due to the ongoing spread of COVID-19, the Missouri State Treasurer’s Office has instituted a work-from-home policy for most employees. Please be advised that while all critical functions of the office are being fulfilled, due to the volume, there may be a delay in some services including the processing and payment of unclaimed property claims.
MT4/30/2020 (Life Insurance)The Department of Revenue is closed to the public. The Department of Revenue is continuing to provide all services to the public, including processing tax returns. We will continue to provide updates as they become available. Please check back often, or subscribe to receive notifications.
NC4/30/2020 (Life Insurance)Due to the challenges businesses are facing as a result of the Coronavirus pandemic, North Carolina has extended its deadline for life insurance companies to file Unclaimed Property Holder Reports until June 1, 2020. No Extension Request Form is required for this extension.
ND5/1/2020 (Life Insurance)
NE4/30/2020 (Life Insurance)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. Extension requests of up to 90 days will be allowed. https://treasurer.nebraska.gov/up/holder-reporting/request-extension.aspxDue to the COVID19 Health Crisis, the Unclaimed Property Division offices are closed to the public. We are available by phone at 402-471-8497 or 877-572-9688 and will continue to process claims mailed into the Lincoln office or filed online during this time.
NH4/30/2020 (Life and Non-Life Insurance)Deadline: Per email from state to UPPO:
Reporting Deadline: No blanket extensions but 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 do 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.”
Until Further Notice, the New Hampshire State Treasury’s Abandoned Property Division will no longer host walk-up inquiries or claim filings due to the COVID-19 breakout.

Our office remains staffed. If you need assistance with filing a claim, please use these options:

Call the Division at 603 271 2619, or in state toll free at 800 791 0920.

During this period, all completed claim forms should be mailed to:
State of New Hampshire Treasury
Abandoned Property Division
25 Capitol St. Room 205
Concord, NH 03301-6312
NJ4/30/2020 (Life Insurance)REPORTING ANNOUNCEMENT: 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.

Claim Documentation Announcement:
Anyone submitting documentation in support of an unclaimed property claim should email these documents to our document submission email account: [email protected] Please include your last name and claim ID in the email subject heading.

Technical Announcement:
Due to system upgrades, the current UPA Online Holder Reporting application will be taken offline on Friday, May 15, 2020. The current online Property Search and Claim Submission application will be taken offline on Tuesday, May 26, 2020. New versions of both applications will be introduced on Monday, June 1, 2020.
NM4/30/2020 (Life Insurance)All Tax and Revenue District offices are currently open on an appointment-only basis as part of the State's efforts to limit in-person contact in response to the COVID-19 public health emergency.
NV4/30/2020 (Life and Non-Life Insurance)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. The Unclaimed Property Division is committed to expediting the processing of reports, so properties are available to Nevadans to search as soon as possible.
Also be reminded that changes to NRS 120A.730 mandate a processing fee assessment for all payments not received through the reporting website, which utilizes ACH Debit payments. If you cannot pay via ACH Debit, prior written authorization granting an exception is required from the Unclaimed Property Division. Exceptions may be requested using form UP-10 (Streamlined Version). The current submission and approval process has been streamlined to remove any need for printing, scanning or wet signatures in an attempt to facilitate current remote working environment.s All exceptions are valid for one payment and must be resubmitted for any subsequent reports that cannot be paid via ACH Debit.
UP-10 ACH Exception Form: www.nevadatreasurer.gov/uploadedFiles/treasurernvgov/content/Unclaimed_Property/UP-10%20ACH%20Debit%20Exception%20Form.pdf
Office Closed; Remote Employees
If you require assistance, please email [email protected] and we will get back to you as soon as possible
NY3/10/2020 (Corporate, Mutual Funds and Brokerage)Deadline has passed
OH4/30/2020 (Life Insurance)May 1 is the annual deadline for all life insurance companies to report unclaimed funds. If your business is in need of additional time to file a report, please submit a request for extension.Many of our staff are teleworking to stop community spread of the coronavirus (COVID-19). Our office will also no longer be accepting walk-in customers. While we continue to review and pay claims, and mail checks, we want to let you know this may take more time than usual. Thanks for your patience. Please connect with us by calling 614-466-4433 or email at [email protected]
OK4/30/2020 (Life Insurance)Per email from state to UPPO regarding Reporting Deadline, Due Diligence, Foreign Property Owner Due Diligence, and Safe Deposit Boxes: Holder may request an extension.

NOTARIZED VERIFICATION AND CHECKLIST REQUIRED WITH CHECK when reporting unclaimed property, however, during curtailed operations due to the COVID-19 crisis, an alternate Verification and Checklist form not requiring a notary can be found at: https://www.ok.gov/treasurer/documents/Vertification-Checklist-sansnotary.pdf
Due to Executive Order to help contain the threat of the COVID-19 virus, the Office of the State Treasurer (OST) is closed to the public until further notice. This action has caused OST to relocate certain services and to adopt the following alternate procedures.

Unclaimed Property
Claims processing has been suspended until further notice. Holder reporting operations continue. We appreciate your patience and understanding. Normal operations will resume as soon as conditions allow.
PA4/15/2020 (All Holders)Recognizing the substantial disruption experienced by businesses in response to efforts to mitigate the health threat posed by the coronavirus (COVID-19), the Pennsylvania Treasury Department is granting a two-month waiver of all fines, penalties and interest assessments for any unclaimed property report filed late. 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. Tangible property (per 3/31/20 email from the state): Treasury's preference is to remit the checks and AP-1 to the lockbox in Philadelphia and hold the property until notified if possible. Some holders have chosen to mail the property since they had access to it.To protect the safety and health of Treasury staff and those we serve, The Pennsylvania Treasury Department’s Bureau of Unclaimed Property is currently closed. This precautionary closure is part of our effort to take all measures possible to help contain the spread of coronavirus (COVID-19).

Those looking to file claims can still access forms to begin the claims process. We appreciate the public’s patience and understanding as this temporary closure will increase processing times for all claims.
PR5/1/2020 (Life Insurance)
SD4/30/2020 (Life Insurance)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. Thank you for your patience.

Per email from state to UPPO:
Due Diligence: South Dakota will accept Life Insurance reports prior to June 22 without penalty if the delay is for due diligence.

Safe Deposit Boxes: No extension at this time since SDB are due on Nov. 1.

Fall Reporting Deadline: There is no decision at this time regarding the November (reporting) deadline.

Foreign Property Owner Due Diligence: South Dakota will allow email contact during this time.
The Division of Unclaimed Property is closed until further notice. We are joining the fight to stop the spread of COVID19 (Coronavirus). Claims can be submitted, however processing is suspended until further notice. Thank you for your patience.
TX7/1/2020 (All Holders except Life Insurance)Per email from state dated 5/1/2020:
Updates to Due Diligence Requirements for 2020 Unclaimed Property Reporting

Section 74.1011 of Texas Property Code requires holders to provide the due process 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.
• Holders should be aware that 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.

July 1 Reporting Deadline
This temporary suspension does not change the July 1 reporting deadline.

If you believe that you will not be able to provide effective notice to owners before the July 1, 2020, due date, request a waiver of penalty and/or interest for the properties due for your 2020 report. The request should include the following information:
• Business name
• Federal Employer Identification Number (FEIN)
• Reason for the request
• Date you plan to submit your report and payment
• Contact information including name, email address and phone number
To submit your request or ask any questions on the due diligence suspension, please contact the Holder Education and Reporting section at [email protected]

Per email from state to UPPO (regarding Reporting Deadline and Due Diligence): We do 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 we understand 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, we do 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. We would expect that holders still report tangible property by the filing deadline, July 1. However, we will not schedule the delivery of any tangible property until the current situation improves.
IIn response to the spread of COVID-19, the Texas Comptroller’s office has implemented agency-wide teleworking beginning Monday, March 16. ClaimItTexas.org remains online to file claims, submit documentation, request property searches, and file unclaimed property reports. Additionally, our staff is available to answer questions by calling 1-800-321-2274, Monday-Friday 8:00 a.m. – 5:00 p.m
While our walk-in office and mailroom operations currently remain open, we encourage you to make full use of all our online tools before visiting our office or mailing in documentation. This ensures that our staff members can receive all necessary information in the fastest possible manner.
VA4/30/2020 (Life and Non-Life Insurance)The Virginia Department of the Treasury Unclaimed Property Program remains committed to serving our citizens during the Coronavirus (COVID-19) pandemic. Our primary concern will always be the health and safety of our community and our staff. Due to the current teleworking conditions during these challenging times, we are requesting that our holder companies please complete their reporting electronically on www.vamoneysearch.org on our “Click to Report” module. Please see the below instructions to complete your electronic submission. If you are unable to meet the May 1, 2020 deadline, please email us a completed “Request for Extension” form that you can also find on our site and can email to [email protected]Based on Governor Northam's Declared State of Emergency due to the CoronaVirus (COVD-19), The Unclaimed Property Office has taken steps to protect our community and staff. Since we have been advised to limit in-person meetings and we will have staff teleworking, please do not come to our offices in person. We remain committed to serving our citizens and encourage all claim questions to be sent via email as the preferred method of communication. Our priority will always be for everyone's safety. We will continue to service our citizens as well as protecting our community by limiting physical contact to avoid exposure and stop the spread of this disease.
For claims questions: [email protected] or 1-800-468-1088
If you need to submit your claim and/or claim evidence: Virginia Department of the Treasury, Unclaimed Property Division, PO Box 2485, Richmond, VA 23218-2485 or [email protected]
VI4/30/2020 (Life Insurance)Effective March 23, 2020, the Offices of the Lieutenant Governor will be operating during the hours of 9:00 a.m. to 3:00 p.m. daily...The modified schedule will remain in effect until Friday, April 3, 2020 and is subject to change based on any new developments owing to COVID-19.
The following divisions will provide limited public access: Office of the Tax Assessor, Office of the Tax Collector and the Division of Banking, Insurance and Financial Regulation.
• Customers can visit the Division of Banking, Insurance and Financial Regulation by appointment only.
VT4/30/2020 (All Holders)Attention: The Vermont State Treasurer's Office understands that businesses are likely to in impacted COVID-19 and 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 Needed more than 30 days, but not exceed 60 days should put additional time requested in writing. Please reach out [email protected] with written requests or questions.The Unclaimed Property Division office at 109 State Street in Montpelier is closed to customers until further notice. Services are being continued as noted below.
Most of your general questions can be answered by visiting our website at https://www.vermonttreasurer.gov/content/unclaimed-property. Our staff will continue to serve the public by phone and email and are available during normal business hours 7:45 a.m. to 4:30 p.m., Monday through Friday.
For claimants, please send your e-mail requests to: [email protected]
For Holders please send your e-mail requests to [email protected]
You can reach the Unclaimed Property Division at (802) 828-2407. If you leave a voice message, please be sure to include your name and phone number. Staff will return your call. We ask for everyone’s patience and understanding as we adjust to this evolving situation.
WV4/30/2020 (Life Insurance)Per email from state to UPPO:
Reporting deadline: For life insurance companies, West Virginia has decided not to extend the deadline. Upon request, individual extensions are being granted.

Due Diligence: Our filing deadline for non-life insurance holders is Nov. 1. Due diligence will not start until July 1 for West Virginia properties. As we move closer to that date, we will reevaluate if an extension is still needed.
To help reduce the spread of Coronavirus (COVID-19), the West Virginia State Treasurer’s Office is CLOSED to outside visitors. We assure you the services provided by the office’s Banking Services, Board of Treasury Investments, SMART529 Educational Savings Plan, West Virginia Retirement Plus program, WVABLE and Unclaimed Property division remain operational. If you need to speak with a staff member, call 304-558-5000 or visit us online at www.wvtreasury.com. (Per NAUPA Website)

Disclaimer: This information provided for reference only. While Keane updates the information periodically and makes every effort to ensure its accuracy, unclaimed property laws and regulations are dynamic and often change with short notice. Please consult Keane’s Compliance Office or contact specific states to obtain the most current information before reporting unclaimed property. Keane shall not be held liable for any compliance failures, fees or penalties imposed as a result of your reliance upon this information.

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