Guidelines for Reporting Unclaimed Property

Begin your review process now to determine if you are holding reportable property.

Need a refresher? See below for FAQs & links to your state's program.

Step 3: September - October 2025 - Prepare your report & enter data online.

Holder Reporting & Other Resources

Report Due November 1st.



All amounts must be remitted to the state.

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

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.

Frequently Asked Questions

What is Unclaimed Property?

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

for one to five years and includes refunds, wages, bank accounts, utility deposits, insurance policy proceeds, and more.

Examples of property you'll need to report.

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

How long should the unclaimed property be dormant before it is reported to the state? That depends on which type of property it is. See Step 1 below for the dormancy periods for your 3 most common property types. For additional property types, please see "Dormancy Chart" link for more information.

What if I have nothing to report!?

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

Click here to access online reporting.

To file a negative report:

1. Access the Online Reporting tool & click "Upload a Report,"
2. Enter holder information (your company), report type (Annual Cash Report), report year (2025), Choose "Yes" for Is this a Negative Report & enter $0 as the Total Dollar Amount Remitted.
3. Follow prompts to complete the submission.

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.

For detailed information:

Visit the Georgia Department of Revenue’s Holder Reporting page at https://dor.georgia.gov/unclaimed-property-program/holder-reporting.

Can Kaucher & Associates file on my behalf?

We can assist, but cannot file your report per GA law.

Complete and return the Questionnaire (linked below) by October 1, 2025.

Questionnaire