Holders of Unclaimed Property include business associations, banking and financial organizations, life insurance corporations, and other entities holding property belonging to another person. By law, holders are required to review their records each year to determine if they hold any property, whether tangible or intangible, that has remained unclaimed for the required dormancy period. Once property has remained unclaimed for the required dormancy period, it becomes reportable.
Watch our new video tutorial for step-by-step instructions on completing the UFS-1 form.
General Reporting Quick Guide - Quick guide through the reporting process
Unclaimed Property Holder Handbook - Detailed guide on the reporting process
Dormancy Periods Table - Dormancy periods for most frequently reported unclaimed property types
Educational PowerPoint - Reporting process in presentation format
Property Reporting Cycles - Chart used to determine when unclaimed property is reportable
|Banking and Financial Organizations||2014||2013||2012||2011||2010|
|One Year Dormancy Period||2014||2013||2012||2011||2010|
|Three Year Dormancy Period||2014||2013||2012||2011||2010|
Universal Holder Face Sheet (UFS-1) - Required with every report (Notice, Remit, Supplemental, Negative)
- Click here to view our video tutorial for step-by-step instructions on completing the UFS-1 form.
Annual Report of Unclaimed Personal Property Owner Detail Sheet (UDS-1) - Required for paper reports that list fewer than 10 accounts
Securities Summary (SS-1) - Required when remitting securities
Safe Deposit Box Inventory Form (SDU-090103A) - Used by financial institutions for each safe deposit box owner
Safe Deposit Box Detail Sheet (SDU-090103B) - Used by financial institutions to detail contents of safe deposit box
Remittance Forms for Electronic Funds Transfer (EFT)
Authorization Agreement for Electronic Funds Transfer (EFT-1) - Establish or change electronic funds transfer account
Registration for Remittance by Fedwire (EFT-3) - Establish or change Fedwire account
Sample Due Diligence Letter - Pre-written letter holders can use to perform their due diligence
* Holders should refer to California Code of Civil Procedure, Sections 1513.5, 1514, 1516(d), and 1520(b) for the complete requirements for notifying owners of unclaimed property.
Free Reporting Software - Software to report unclaimed property
Holder Reporting Extension Request - Used to request extension of time to submit an unclaimed property report
Holder’s Claim for Reimbursement and Instructions (HCR-1) - Used by holders who are requesting a reimbursement
Unclaimed Property Informal Audit Review - Conference Request - Used by holders requesting an informal conference from SCO’s Legal Office
Outreach and Education
Notice to Holders - These notices alert the holder community of important changes in reporting requirements
Holder Newsletter - Our quarterly newsletter provides holders with important news, useful information, and changes pertaining to unclaimed property reporting requirements
Events Page - Find out about our upcoming and past workshops, seminars, and events
Subscribe to our e-mail list - The State Controller's Office offers the following e-mail subscription service for holders of unclaimed property:
- Quarterly Newsletter: Our quarterly newsletter provides holders with important news, useful information, and changes pertaining to unclaimed property reporting requirements
- Notice to Holders: These notices alert the holder community of important changes in reporting requirements
- Unclaimed Property Events: Receive notification of upcoming unclaimed property events
Representatives of the Holder Outreach and Compliance Unit (OCU) are available for site visits and to attend your business events and webinars to provide an overview of the Unclaimed Properly Law and mandated reporting requirements. To request a site visit or our participation at an upcoming event, please contact the OCU at (916) 464-6088 or UPDHolderOutreach@sco.ca.gov.