Unclaimed Property Reporting

GA Businesses are Required to File a Yearly Report

Unclaimed property consists of tangible and intangible property that has been abandoned

for one to five years such as: refunds, wages, bank accounts, utility deposits,

insurance policy proceeds, and more.

For detailed information on reporting Unclaimed Property please visit the Georgia Department of Revenue’s Holder Reporting page at https://dor.georgia.gov/unclaimed-property-program/holder-reporting.



Frequently Asked Questions

What types of property should I look for?

Checks you've issued but were never cashed by the recipient; for example: payroll, patient refunds and patient account balances never used nor returned to the patient.

How far back should I look to find this unclaimed property?

There is a specified period of time (based on property type) for property to remain unclaimed before it should be reported to the state. Ranges for the 3 types of property that most apply to you are listed in Step 1. For additional property types, please see "Holder Reporting" link below for more information.

What if I have nothing to report!?

You are required to file a zero on what is called a "Negative Report."

What if I don't file?

Severe penalties may apply if a company willfully fails to report.

What if I have been in business over a year and have never filed?

Unclaimed property holders concerned with addressing compliance issues should email, ucp.reporting@dor.ga.gov.

The Reporting Process

Step 3: File your report and remit payment.

Reporting 25 or more properties? File online here.

Reporting less than 25 properties? File online or complete forms UP-1C & UP-2C.

• Report Due November 1st.

• All amounts must be remitted to the state.

• The following information is needed (if available to holder): Owners full name, last known address, social security number (SSN) or federal tax identification number (FEIN), check numbers with amounts and dates, date of last activity or contact with owner.

• Property valued at less than $50 may be reported in aggregate. For these, owner details are not reported; however, you should keep a detailed listing for your records.