Report Unclaimed Property

If your business is holding money, securities, or other funds that haven't been claimed by an owner for a period of time, then it's a holder of unclaimed property and must follow The Idaho Unclaimed Property Act. The Act requires all businesses and government agencies to report any unclaimed property they hold.

Each year, all businesses and government agencies must review their records to determine whether they have any unclaimed property. Property becomes unclaimed when:

• There's been no owner-initiated activity for a specified amount of time.
• Attempts to locate the owner have failed.

Recommended Timeline for Reporting Unclaimed Property

• June 30th - Identify Properties that may be reportable.
• August 1st - Prepare and mail due diligence letters. ( Example Due Diligence Letter)
• On or Before November 1st - Submit a Holder Report.

Submit Holder Report

The preferred method to report unclaimed property is to generate an electronic holder report file (NAUPA format) and then submit it through our website. If you have 10 or more properties to report, you MUST file your report electronically.

  Secure Holder Account Login  

• Electronic - Upload File (Preferred Method)
  1. Create a NAUPA formatted file using one of the following FREE software programs.
     • UPExchange  (Exclusively endorsed by NAUPA)
     • HRS Pro
  2. Upload the NAUPA file through our secure holder account website.
     
     
• Electronic - Mail File on CD/DVD
  1. Create a NAUPA formatted file using one of the following FREE software programs.
     • UPExchange  (Exclusively endorsed by NAUPA)
     • HRS Pro
  2. Burn the NAUPA file (non-encrypted) to a CD or DVD.
  3. Complete the  UP1 Report of Unclaimed Property.
  4. Mail both the CD/DVD and the UP1 Report to our mailing address.
     
     
• Paper
  ** Reminder - If you have 10 or more properties to report, you MUST file your report electronically.
  
  1. Follow the  Instructions for Completing Forms UP-1 and UP-2
  2. Use for completing the UP2 form -  Property Type Codes
  3. Complete the  UP2 Detail Report Of Unclaimed Property
  4. Complete the  UP1 Report of Unclaimed Property
  5. Mail completed report to our mailing address.

Submit Payment

You must make payments at the same time the report is filed. Payments can be made in two ways, either by mail or electronically. If your report payment is $100,000 or more, you must make your payment electronically through our secure Holder Account website.

• Electronic Payment (Preferred Method) - make your payment electronically through our secure Holder Account website.
  
  
• Mail a Check - Make your check payable to the Idaho State Treasurer's Office, Unclaimed Property. Send the payment to the Unclaimed Property address listed on our contact page.