Reporting Requirements
Find everything you need to know about reporting requirements below, and for additional information, please review Unclaimed Property Tax Tip #19 (pdf).
Information regarding NAUPA reporting requirements may be found on their website www.unclaimed.org or download this pdf .
Individual owner records of less than $100 may be reported in the aggregate. You may combine any amounts under $100 by property type and report a single total for each property type. We still need owner’s information for all aggregate. The Property Type Code used on an aggregate record should always end in "99" (e.g. AC99, IN99).
Reports with ten (10) or more records should be reported electronically (see the Electronic Reporting Methods below). Maryland uses the reporting format developed by the National Association of Unclaimed Property Administrators (NAUPA). Your file(s) may be submitted using any of the methods below. However, the preferred method for submitting your report online is through our secure Unclaimed Property Secure Holder Reporting site.
- CD/DVD
- Paper Reports