Unclaimed Property Reporting
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.

Steps & helpful links are included below. For detailed information please visit the
NC Department of State Treasurer's website at


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 "Dormancy Chart" link for more information.

What if I have nothing to report!?
A zero or "Negative Report" is recommended but not required.

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 (2023), 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?
You may receive a Failure To File Notice by the NC State Treasurers Office and/or be required to complete a self-audit extending back multiple years. Penalties will apply.

What if I have been in business over a year and have never filed?
Contact the Treasurer's Office for information on their Voluntary Disclosure Program. Click here for link to program website.


The Reporting Process
Step 1: Review records to identify unclaimed property.

  • Uncashed Payroll Checks you issued between 07/01/21 – 06/30/22.
  • Uncashed Refund Checks you issued between 07/01/17 – 06/30/18.
  • Unclaimed Patient Account Balances as of 07/01/17 - 06/30/18.
Step 2: Send written notice to property owner.


  • Not required for amounts under $50.
  • Send between 07/01/23 and 09/1/23.
Step 3: Prepare your report & enter data online.


  • 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.
Step 4: Remit funds due


Payments can be made from a checking or savings account via the Holder Payment Portal or by mailing a check to:

NC Department of State Treasurer
Unclaimed Property Division
200 Atlantic Avenue
Raleigh, NC 27604-1668

Include a copy of the Report Summary when mailing payment.
Can CUAK file on my behalf?
We can assist you, but cannot file your report per NC law.
Complete and return the Questionnaire (linked below) by October 1, 2023.