Holder Reporting

Holders of Unclaimed Property are financial institutions, insurers, utilities, business associations, medical facilities, sole proprietors, fiduciaries, courts, public officers, government entities and all legal or commercial entities that must file a report with the Pennsylvania Treasury if they have reportable unclaimed property. Writing dormant accounts off into income does not negate the obligation to report and deliver unclaimed property. Under the Unclaimed Property Act, Holders have a duty to report property of value that is lost, forgotten, or held without activity by its rightful owner for a period of time defined by law.

Step 1. Reportable Property and How to File

Dormancy Period

Holder Reporting Booklet

If you are a holder of unclaimed property and have held the property for the required dormancy period, it must be reported. All reports should be electronic. For more information, please refer to our Holder Reporting Booklet which includes instructions for preparing and filing tangible and intangible unclaimed property reports.

Due Diligence

Due Diligence is required in Pennsylvania effective September 10, 2016.  Please see section 1301.10a from Pennsylvania’s statute for specific details.

Voluntary Negative Report

A negative report is simple, one page report by a holder indicating they have no unclaimed property to report to the Pennsylvania Treasury. Negative reports are not statutorily required; however, since you have reviewed your books to determine no unclaimed property liability exists, we encourage you to take a few more minutes to file a voluntary negative report with Treasury. It is a quick and easy way to maintain a record of compliance with us.

Voluntary Disclosure Agreement

The Bureau of Unclaimed Property encourages businesses to voluntarily comply with Pennsylvania’s Unclaimed Property Law by filing a report annually by April 15. For businesses that have never filed a report or may have overlooked certain property types, and would like to come into compliance, Treasury offers a Voluntary Disclosure Agreement to bring companies up-to-date with their annual filing while receiving a waiver of penalties and interest. Please note, this agreement must be signed by the business’ corporate officer and approved by Treasury prior to filing the report. This agreement is not needed if filing a negative report.

Step 2. Create and File Your Report

HRS Pro Software

Free software to download and install to your computer.

*Please note that you may use any software program that creates an encrypted NAUPA file.

Secure Online Reporting

Securely upload your report using any NAUPA-formatted file use our:

(AP-5) Holder Request for Reimbursement - with instructions

(AP-7) Holder Reporting Errors - with instructions

All reports should be filed using electronic software. In the event that computer access is unavailable, you may mail a paper report with your remittance.

Step 3. Payment Options

ACH and Wire Remittances

Email report@patreasury.gov for instructions on filing your payment electronically.

Courier Deliveries


Commonwealth of Pennsylvania
Lockbox 53473
101 North Independence Mall East
Philadelphia, PA 19106

United States Postal Service Deliveries


Commonwealth of Pennsylvania
P.O. Box 783473
Philadelphia, PA 19178-3473