Reporting Resources

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.

Contact Us

For one-on-one assistance with the contents of your report, contact the Reporting Unit:

(916) 464-6284 or
UCPReporting@sco.ca.gov

For assistance with property owner claim inquiries, contact UPD Call Center:

(800) 992-4647 (Nationwide), (916) 323-2827 (Outside of U.S.)
You may also submit an email form to request additional information.

For one-on-one assistance with California's reporting process, contact UPD Holder Outreach and Compliance:

(916) 464-6088 or
UPDHolderOutreach@sco.ca.gov

For assistance with Electronic Fund Transfers, contact UPD Accounting:

(916) 464-6220 or
UPDSCOEFT@sco.ca.gov

For assistance with CCP Section 1577 Interest Assessment, contact UPD Accounting:

(916) 464-6092 or
1577Info@sco.ca.gov

For assistance with remitting securities, contact UPD Accounting:

(916) 464-6345 or
UPDSecRecon@sco.ca.gov

About Reporting

General Reporting Quick Guide - Quick guide through the reporting process

Reporting Fact Sheets - Brief reference guides to assist holders with California's reporting process

Unclaimed Property Holder Handbook - Detailed guide on the reporting process

Unclaimed Property Laws and Regulations

Dormancy Periods Table - Dormancy periods for most frequently reported unclaimed property types

Standard National Association of Unclaimed Property Administrators (NAUPA II) Codes with Property Dormancy Periods - Required codes for completing owner detail information

Property Reporting Cycles - Charts used to determine when unclaimed property is reportable

Reporting Forms

Universal Holder Face Sheet (UFS-1) - Required with every report (Notice, Remit, Supplemental, Negative)

Hoja Universal de Datos del Tenedor (UFS-1) – En Español – Debe completarse y enviarse junto con todos los informes

Video: Tutorial for Holders of Unclaimed Property

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

Estates of Deceased Persons – Report of Cash and Personal Property Absent Heirs or Claimants (UPD-221 Form) – Required when remitting estate funds.

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

Additional Resources

Sample Due Diligence Letter - Pre-written letter holders can use to perform their due diligence

Sample Due Diligence Letter for Safe Deposit Box Contents – Pre-written letter holders can use to perform due diligence for unclaimed safe deposit boxes or safekeeping repositories

* 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) - .pdf file - Used by holders who are requesting a reimbursement

HCR-1 Spreadsheet - .xls file - Used by holders to list multiple properties to be reimbursed

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

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:

Newsletter: Our 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.