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Unclaimed property negative reports: which states require them

A negative report, also called a zero report, is the annual unclaimed property report a business files to say it has nothing to report.110 Most of the states covered here do not require one, but some do: Ohio requires it from holders with no unclaimed funds to report,4 and Connecticut from businesses located or incorporated there.2 Nebraska makes it optional.8

Updated · Facts checked against official sources November 3, 2026

On this page
  1. Connecticut negative reports
  2. Ohio negative reports
  3. Nebraska negative reporting
  4. Which states require a negative report
  5. Where states add conditions
  6. Why states encourage them
  7. Next step
  8. Questions people ask
  9. Sources
  • Required in Ohio for holders with no reportable funds, filed as a NONE report.45
  • Required in Connecticut and Minnesota only from businesses located or incorporated in the state.211
  • Optional in Nebraska, where only organizations holding unclaimed property must report.8
  • Not required in states such as Alabama, Iowa, Kansas, Missouri and Virginia;2227283035 Alaska asks holders not to send them.23
  • Some states take them only online: Nebraska does not process negative reports filed any other way,9 and Florida's zero reports must go through its online system.25

Connecticut negative reports

Connecticut requires a negative report from every company with any physical presence in Connecticut, or incorporated or based there, in a year when it has no unclaimed property.2 The Treasurer’s FAQ describes it as essentially a zero-dollar report.1

It is filed on ctbiglist.gov through the same upload page as a normal report, but without a file: the holder fills in the holder and contact fields, answers Yes to “This is a negative report”, signs electronically and submits.2 Connecticut reports are due by March 31, covering property presumed abandoned in the previous calendar year.1

A company that has never reported and finds it has nothing to report can file a negative report with a signed letter on company letterhead saying it wants to become compliant and asking for any interest or penalties to be waived.3 For holders with past reports to catch up on, see voluntary disclosure.

Ohio negative reports

Ohio’s Division of Unclaimed Funds says that a holder with no unclaimed funds to report must submit a negative (“none”) report.4 Its September 2026 reporting webinar ties this to the Ohio Administrative Code, rule 1301:10-3-03(B).7

Who this covers: the Division’s instructions say every business that operates in Ohio or holds funds due to Ohio residents must file an annual report.4 Negative reports are submitted on the Division’s reporting site, unclaimedfunds.ohio.gov,6 and paper reports are no longer accepted.7 For businesses other than life insurers, the report for July 1, 2025 to June 30, 2026 was due November 1, 2026.5

Nebraska negative reporting

Nebraska does not require negative reports. The State Treasurer’s holder page says only organizations holding unclaimed property are required by state law to report.8 A holder that wants a record of having nothing to report may file a simple online declaration; it means the holder has no cash, stock, mutual funds or safe deposit boxes to report.8 Negative reports must be filed electronically, or they are not processed.9 Nebraska’s report deadline is November 1, for the fiscal year ending the preceding June 30.8

Which states require a negative report

Each entry follows the state’s own wording; the cited source has the exact text.

Negative report rules by state
State Negative report
Alabama Not required22
Alaska Not wanted: do not submit negative or zero reports23
Arkansas Not stated as required; encouraged24
California Not required unless the Controller sends a notification; recommended17
Connecticut Required if the business has a physical presence in Connecticut or is incorporated or based there2
Delaware Not required; accepted. Required during the three years after a Secretary of State voluntary disclosure agreement16
Florida Zero reports, when filed, go through the online system25
Guam Not required26
Iowa Not required27
Kansas Not required28
Louisiana Not required29
Maine Required only from Maine organizations;12 the FAQ says it is not required by statute but helpful13
Maryland Only from holders that have reported to Maryland before; holders with no history should not file one15
Michigan Strongly encouraged for businesses domiciled, incorporated or doing business in Michigan; not for mutual funds10
Minnesota Required from entities located or incorporated in Minnesota, or on request11
Mississippi Not required, says the Treasury;18 the state rule requires one from banking organizations in the state19
Missouri Not required30
Nebraska Optional8
New Mexico Required (Form RPD-41205), with exceptions14
North Dakota Not required by statute; strongly encouraged31
Ohio Required when there are no unclaimed funds to report4
Oklahoma Not required; encouraged32
Pennsylvania Not required by statute; encouraged33
South Dakota Not required; filed only when holder information changed or for a final report20
U.S. Virgin Islands File only the signed, notarized Verification36
Utah Not required by statute34
Virginia Not required35
West Virginia Not required unless an extension was filed21
Wyoming Not required37

Where states add conditions

  • New Mexico. Holders with nothing to report file Form RPD-41205, Holder’s Negative Report, on November 1 (May 1 for life insurance companies).14 Out-of-state holders that filed negative reports for three years in a row no longer need to, and a holder that has never had unclaimed property should not file one.14
  • Mississippi. The Treasury’s business page says negative reports are not required,18 while the state’s administrative rule says every banking organization in the state with no reportable property must file one.19
  • Maine. The reporting guidelines say only Maine organizations must file,12 while the FAQ says a negative report is not required by statute but helpful.13
  • California and Minnesota also require one when the state asks for it.1711

Why states encourage them

States that make negative reports voluntary still explain their value. Delaware lists building a reporting history with the state and documenting compliance efforts.16 Arkansas says a negative report documents that the holder reviewed its records and found nothing reportable.24 Maine says that when it reviews reporting histories to pick audit candidates, a company that never reported might appear not to have complied.13

This page describes each state’s published rules. It is not legal advice; the state’s unclaimed property office decides how its rules apply to a particular business.

Next step

Before deciding a report is negative, holders still have to review their records and, where the law requires, write to owners first; see due diligence letters. Report dates are in the reporting deadlines table, and each state page links its program.

Questions people ask

Does Connecticut require an unclaimed property negative report?

Yes, for some holders. Connecticut's instructions say all businesses with any physical presence in Connecticut, or incorporated or based there, must submit a negative report when they have no unclaimed property.2 It is filed online by answering Yes to the negative report question.2

Does Ohio require a negative report?

Yes. Ohio's Division of Unclaimed Funds says that a holder with no unclaimed funds to report must submit a negative (none) report,4 and its reporting webinar lists a negative "NONE" reporting requirement under the Ohio Administrative Code.7 Reports from businesses other than life insurers are due November 1.5

Does Nebraska require negative reporting?

No. The Nebraska State Treasurer says only organizations holding unclaimed property are required by state law to report; a holder that wants a record can file a negative report online.8 Negative reports filed other than electronically are not processed.9

Do I need to file a negative report in Michigan?

It is not stated as a requirement. Michigan Treasury strongly encourages entities domiciled, incorporated or doing business in Michigan with nothing to report to file a zero or negative report, but says not to file one for mutual funds.10

Why file a negative report when it is not required?

States that encourage them give reasons: it builds a reporting history and documents your compliance efforts, Delaware says,16 and Maine says a company that never reports might otherwise look as if it did not comply when audit candidates are chosen.13

Sources

Footnote numbers point here. Open "Quoted text" for the exact words relied on ("[…]" marks words left out).

  1. FAQs: Holder Reporting Connecticut Office of the Treasurer, Unclaimed Property Division · ctbiglist.gov · checked Nov. 3, 2026
    Quoted text (2)
    Holder reports are due by March 31st following the calendar year when there was a presumption of abandonment.
    A Negative Report is a report when there is no unclaimed property to report or remit, essentially a zero-dollar report. If a holder has a physical location/presence in Connecticut, or is incorporated/based in Connecticut, a Negative Report should be filed in years when there is no unclaimed property to submit.
  2. General Holder Reporting Instructions Connecticut Office of the Treasurer, Unclaimed Property Division · ctbiglist.gov · Revised January 2026 · checked Nov. 3, 2026
    Quoted text (2)
    All companies/businesses with any physical presence in Connecticut, or incorporated/based in Connecticut must submit a negative report if you have no unclaimed property.
    NOTE: a NAUPA file is not actually uploaded for negative reports. b. Complete the necessary Holder and Contact fields, then select Yes at the ‘This is a negative report’ question. c. Complete electronic signature and click Submit.
  3. First Time Filers: Reporting Instructions Connecticut Office of the Treasurer, Unclaimed Property Division · ctbiglist.gov · Revised January 2026 · checked Nov. 3, 2026
    Quoted text (1)
    File a negative report along with a letter, on company letterhead and signed by an officer, stating your company would like to become compliant with unclaimed property reporting in Connecticut and formally request any interest or penalties be waived for voluntary compliance.
  4. Self-Examination of Accounts (holder reporting instructions, OUF-1A) Ohio Department of Commerce, Division of Unclaimed Funds · dam.assets.ohio.gov · checked Nov. 3, 2026
    Quoted text (2)
    If there are no unclaimed finds to report, a negative/none report much be submitted.
    All businesses that operate in the state of Ohio or hold funds due to Ohio residents are required to file an Annual Report of Unclaimed Funds.
  5. Report Unclaimed Funds Ohio Department of Commerce, Division of Unclaimed Funds · unclaimedfunds.ohio.gov · checked Nov. 3, 2026
    Quoted text (2)
    File your report, none (negative) report, upload your NAUPA file, or remit funds.
    All Other Businesses 07/01/2025 - 06/30/2026 11/01/2026
  6. Submit a Holder Report Ohio Department of Commerce, Division of Unclaimed Funds · unclaimedfunds.ohio.gov · checked Nov. 3, 2026
    Quoted text (1)
    If you do not have any reportable property at this time, submit a negative report.
  7. Ohio's Unclaimed Funds Reporting: Simplify Compliance in 3 Steps (webinar slides) Ohio Department of Commerce, Division of Unclaimed Funds · dam.assets.ohio.gov · Sept. 28, 2026 · checked Nov. 3, 2026
    Quoted text (2)
    We are 100% electronic- Paper reports are no longer accepted
    Negative “NONE” Reporting Requirement OAC 1301:10-3-03(B)
  8. Report Requirements (holders) Nebraska State Treasurer, Unclaimed Property Division · nebraskalostcash.nebraska.gov · checked Nov. 3, 2026
    Quoted text (2)
    If you have nothing to report, but would like to establish that as a matter of record, you may submit a simple declaration online here. A negative report means that you have no cash, no stock, no mutual funds, and no safe deposit boxes to report. Only organizations holding unclaimed property are required by state law to report.
    Reports and remittance are to be filed by November 1 for the fiscal year ending the preceding June 30.
  9. Submit a Report (holders) Nebraska State Treasurer, Unclaimed Property Division · nebraskalostcash.nebraska.gov · checked Nov. 3, 2026
    Quoted text (1)
    Please note: Negative Reports must be filed electronically, or they will not be processed.
  10. FAQs: Reporting Property Michigan Department of Treasury, Unclaimed Property · unclaimedproperty.michigan.gov · checked Nov. 3, 2026
    Quoted text (1)
    All entities domiciled, incorporated and/or doing business in Michigan without unclaimed property to report are strongly encouraged to file a zero or negative report to establish a filing history. EXCEPTION: do not file a zero or negative report for mutual funds.
  11. Unclaimed Property Program Holder Report Guide, Report Year 2026 Minnesota Department of Commerce · mn.gov · Report Year 2026 · checked Nov. 3, 2026
    Quoted text (2)
    Holders must file a report of zero property (negative report) if: • you are an entity located or incorporated in Minnesota, and • you are holding NO unclaimed property, or • you receive a request from our office requesting a report of zero property (negative report)
    If the above conditions do not apply, you are not required to submit a report of zero property (negative report).
  12. Holder Reporting Guidelines Office of the Maine State Treasurer · maineunclaimedproperty.gov · checked Nov. 3, 2026
    Quoted text (1)
    Please Note: Only Maine organizations are required to file a Negative report.
  13. FAQs: Reporting Property Office of the Maine State Treasurer · maineunclaimedproperty.gov · checked Nov. 3, 2026
    Quoted text (1)
    While not statutorily required, it is helpful if companies with nothing to report file a negative (zero dollar) report confirming accounts were reviewed and that a "nothing to report" determination was made. Otherwise, as we review reporting history of companies to identify for potential audit, it might appear that a company that didn't report at all didn't comply with the law.
  14. RPD-41200, Unclaimed Property Report Holder's Filing Kit New Mexico Taxation and Revenue Department · realfile.tax.newmexico.gov · Rev. 02/27/2024 · checked Nov. 3, 2026
    Quoted text (3)
    If the holder has no unclaimed property to report, the holder will need to file Form RPD-41205, Holder's Negative Report, on November 1, or May 1 for life insurance companies.
    Starting May of 2022, negative report filing is no longer required from out-of-state holders who filed negative reports for the past three consecutive years.
    If the holder never acquired unclaimed property and currently does not have funds to report, do not file the negative report.
  15. Unclaimed Property Holder Reporting Manual Comptroller of Maryland · claimitmd.gov · checked Nov. 3, 2026
    Quoted text (1)
    Holders should submit a negative report only if they have nothing to remit for that reporting period and have previously reported to Maryland for unclaimed property. Holders with no prior Maryland reporting history SHOULD NOT submit negative holder reports.
  16. Holder Handbook: Instructions for Preparing Delaware Unclaimed Property Reports Delaware Department of Finance, Office of Unclaimed Property · unclaimedproperty.delaware.gov · August 2026, Version 1 · checked Nov. 3, 2026
    Quoted text (3)
    If no unclaimed property is identified during the reporting cycle, there is no obligation to report. Although it is not required, the State accepts a “negative” or $0 report and you may wish to file a negative report for the following reasons: • Allow your company to build a reporting history with the State.
    • Documents your efforts to comply with the Delaware Unclaimed Property Law.
    Holders who have recently completed a Voluntary Disclosure Agreement with the Secretary of State (SOS) VDA must file a negative report, if applicable, during the three- years post SOS VDA compliance period.
  17. FAQ: Reporting Property California State Controller's Office, Unclaimed Property Division · claimit.ca.gov · checked Nov. 3, 2026
    Quoted text (1)
    Businesses that do not have any unclaimed property to report as of the Notice Report deadline are not required to voluntarily submit a report, although it is recommended that they do so by completing and filing a UFS-1 form. Businesses are required to file such a report if they receive a notification from SCO.
  18. Unclaimed Property Reporting (for businesses) Office of the Mississippi State Treasurer · treasury.ms.gov · checked Nov. 3, 2026
    Quoted text (1)
    Negative reports are not required.
  19. Mississippi Administrative Code Title 38, Part 4 Mississippi Secretary of State (Administrative Code) · sos.ms.gov · checked Nov. 3, 2026
    Quoted text (1)
    E. Every banking organization in this state that has no reportable property is required to file a negative report in accordance with the Act and this regulation.
  20. Holder Reporting Manual South Dakota State Treasurer, Unclaimed Property Division · southdakota.findyourunclaimedproperty.com · Revised 7/2026 · checked Nov. 3, 2026
    Quoted text (1)
    Negative Reports are not Required. Holders should submit a negative report only if the holder information has changed since the last report OR if it is the final report for the holder who has reported in the past.
  21. Guidelines for Preparing Unclaimed Property Reports West Virginia State Treasurer's Office, Unclaimed Property Division · wvunclaimedproperty.gov · Revised August 2023 · checked Nov. 3, 2026
    Quoted text (1)
    If there is no property to report, West Virginia does not require filing a Negative Report (-0- balance due) unless an extension has been filed.
  22. FAQs: Reporting Property Alabama State Treasurer, Unclaimed Property Division · unclaimed.alabama.gov · checked Nov. 3, 2026
    Quoted text (1)
    No – negative reports are NOT required. If you have nothing to report, there is nothing to do!
  23. Reporting Guidelines Alaska Department of Revenue, Treasury Division · unclaimedproperty.alaska.gov · checked Nov. 3, 2026
    Quoted text (1)
    Do not submit negative or zero dollar reports.
  24. Report Unclaimed Property Arkansas Auditor of State · auditor.ar.gov · checked Nov. 3, 2026
    Quoted text (1)
    The Office encourages holders to consider submitting a negative report when they have no reportable property to remit. A negative report can provide several benefits, including documenting that the holder reviewed its records and determined that no reportable property exists.
  25. Holder Reporting (Report/Remit Abandoned Property) Florida Department of Financial Services · portal.claimyourcashfl.gov · checked Nov. 3, 2026
    Quoted text (1)
    All abandoned property reports MUST be filed through the Holder Reporting Online System, including zero reports.
  26. Unclaimed Property (Escheat) Government of Guam, Department of Administration, Treasurer of Guam · doa.guam.gov · checked Nov. 3, 2026
    Quoted text (1)
    Negative Report Required: No
  27. FAQs: Reporting Property Treasurer of State of Iowa · greatiowatreasurehunt.gov · checked Nov. 3, 2026
    Quoted text (1)
    Does Iowa require negative reporting? No. If you are not holding any reportable property at this time, you do not need to file a report.
  28. Reporting Guidelines Kansas State Treasurer · missingmoney.ks.gov · checked Nov. 3, 2026
    Quoted text (1)
    Negative reporting: Negative reports are not required in Kansas you do not need to send anything in.
  29. Reporting Guidelines Louisiana Department of the Treasury, Unclaimed Property Division · unclaimedproperty.la.gov · checked Nov. 3, 2026
    Quoted text (1)
    NEGATIVE OR ZERO REPORTS ARE NOT REQUESTED. If you do not have anything to report, a negative or zero report is not required to be filed each year.
  30. Reporting Unclaimed Property Missouri State Treasurer's Office · treasurer.mo.gov · checked Nov. 3, 2026
    Quoted text (1)
    Are negative (no-dollar) reports required by the Missouri Unclaimed Property Division? No.
  31. FAQs: Reporting Property North Dakota Department of Trust Lands, Unclaimed Property Division · unclaimedproperty.nd.gov · checked Nov. 3, 2026
    Quoted text (1)
    “Negative” annual reports are not statutorily required. However, submission of such reports is strongly encouraged and deemed to be a best practice by accounting advisors.
  32. FAQs (Treasurer's office) Oklahoma State Treasurer · oklahoma.gov · checked Nov. 3, 2026
    Quoted text (1)
    If a Holder does not have unclaimed property to be reported, a negative report (a report or a letter stating no property is reportable) is not required but is encouraged.
  33. Reporting Guidelines Pennsylvania Treasury Department · searchandclaimpa.gov · checked Nov. 3, 2026
    Quoted text (1)
    Negative reports are not statutorily required; however, we encourage you to file a voluntary negative report with Treasury.
  34. FAQ: Reporting Property Utah Office of State Treasurer · mycash.utah.gov · checked Nov. 3, 2026
    Quoted text (1)
    “Negative” or “Zero” annual reports reflecting that no unclaimed property is held by the holder or business enterprise are not statutorily required
  35. Reporting Unclaimed Property (slides) Virginia Department of the Treasury · vamoneysearch.gov · checked Nov. 3, 2026
    Quoted text (1)
    Negative reports are not required to be submitted.
  36. General Reporting Instructions for Preparing Unclaimed Property Reports U.S. Virgin Islands Office of the Lieutenant Governor, Division of Banking, Insurance and Financial Regulation · ltg.gov.vi · Rev. Nov. 4, 2024 · checked Nov. 3, 2026
    Quoted text (1)
    If your company has no unclaimed property to report, or is no longer in business, file only the Verification, which must be signed and notarized.
  37. Unclaimed Property Wyoming State Treasurer's Office · statetreasurer.wyo.gov · Updated October 29, 2026 · checked Nov. 3, 2026
    Quoted text (1)
    Please Note: Negative reports are not required.