Holder Reporting Process

1. Identify Properties to be Reported

Your first step in the unclaimed property reporting process is to determine what you need to report, i.e. what property is abandoned. Property is presumed abandoned if the owner has not shown any interest in the property for a set period of time.

An owner shows interest in the property if they have positive contact with you. Positive contact means documented contact between the owner and you, the holder. The contact may have either been initiated by you, and the owner responds, or it can be initiated by the owner.

You should generate a list of assets that may be abandoned. Using your bank reconciliation, bank statement, customer accounts and outstanding checklists, determine which items are presumed abandoned.

Use the Reporting Year Conversion Table to determine if the properties should be included in the current year’s report.

Determine which properties have reached their dormancy period. Holding periods are defined in ORS 98.302 – 98.436.

Current Property Types and Abandonment Periods

Property TypeYears
Unclaimed Payroll Check1
Utility Deposits1
Proceeds of dissolved corporations (including employee benefits)1
Tangible property in safekeeping depositories2
Intangible property held by courts or governmental or public authorities2
Tangible property held by courts or governmental or public authorities not covered under another statute2
Intangible property held by fiduciaries (security deposits, escrow accounts, lawyer trust accounts, retirement accounts)3
Unclaimed checks issued from a general disbursement account3
Credit memos and/or accounts receivable credit balances and refunds3
Other intangible property not specifically covered by another existing statute3
Savings and checking accounts (all types)3
Stocks and proceeds3
Money orders7
Traveler's checks15
Life insurance policies--see ORS 98.314
2. Attempt to Locate Owners

Before you report and remit property to Oregon, you must try to locate owners. Oregon expects holders to make a diligent effort to locate owners of property valued at $100 or greater before remitting the property to Oregon State Treasury’s Unclaimed Property Program. This should be done as soon as the account is dormant or unclaimed and must be completed at least 60 days prior to filing.

Acceptable efforts include phone calls, email, letters and personal contacts. You must document your owner location efforts and retain that documentation for three years after filing your report.

Due diligence efforts are your responsibility. Oregon does not allow holders to subtract costs of due diligence from the owner account.

Sample Due Diligence Letter

Legal reference: See ORS 098.352 and OAR 170-145-0015

3. Prepare and Submit Report

After you have completed identification and due diligence, you can prepare your report.

Report due date: After October 1 but not later than November 1 for any items abandoned as of June 30 of the current year.

Format: Oregon requires electronic reports in the National Association of Unclaimed Property Administrators (NAUPA) standard format. You may use any unclaimed property report-generating tool that is available to you as long as your report is in the NAUPA standard format. There are many commercially available software options you may use. You may also use the Treasury's free reporting tool: https://unclaimed.oregon.gov/app/submit-a-report.

Required Report Details: The following information, if known, must be submitted with your report:

  • Full name
  • Last known address
  • Social Security Number or Tax ID number
  • Type of account
  • Any identification number, i.e. account number, policy number
  • Reference number
  • Last activity or transaction date used to presume abandonment
  • Any specific description of the property used by the holder

Instructions for reporting items held in Safe Keeping

Instructions for reporting Lawyer Trust Accounts and Interest on Lawyer Trust Accounts

File submission
We encourage electronic submission of files using the Oregon State Treasury online reporting tool. If you have additional documentation to submit pertaining to your report, the portal is located here.

If you elect not to submit you report online, you will need to copy your data file to DVD/CD or flash drive and mail it to Oregon’s Unclaimed Property Program - address at bottom of page. Include a copy of the verification page or cover sheet with your data file.

Oregon does not accept file submission through email to ensure personally identifiable information remains protected and confidential.

Document Uploads
If you have additional documentation to submit pertaining to your report, the portal is located at here. You can upload five documents at one time. Documents must be in PDF, tiff, jpg or png format. You will need a report ID number supplied to you when you have reported to us through our free reporting tool.

No Records to Report?
Holders that do not have anything to report may file a zero or negative report using our online reporting tool; see Format section above. Zero reports are required if you are an active holder or you have been audited by Oregon's Unclaimed Property Program in the last five years.

Need to request an extension?
Oregon Revised Statue 98.352(4) allow an extension to be granted when there are extenuating circumstances preventing on-time reporting. Complete our Extension Request form as soon as you become aware that you will need an extension. The initial extension may be granted for up to 120 days. Depending on each holder’s circumstances, we may authorize an additional extension if needed.

Need to report property before the dormancy period has been reached?
Oregon Revised Statute 98.329 requires written consent from Oregon’s Unclaimed Property Program before property can be remitted early. Complete the Early Reporting Request form to obtain permission for early reporting.

Need to request a Voluntary Disclosure Agreement?
Holders may request to enter into an agreement with Oregon State Treasury to comply with Oregon’s unclaimed property statutes by reporting any outstanding obligation without interest or penalties. To request a Voluntary Disclosure Agreement (VDA) complete our VDA Request Form. If we have selected you for an audit, you may not participate in this program.

4. Remittance of Funds

You can remit funds through ACH Debit/eCheck, ACH Credit, Check, or by wire transfer.

Checks: Checks must be payable to the Oregon State Treasury. Send verification page or cover sheet with payment to:

Oregon State Treasury
Unclaimed Property Program
867 Hawthorne Ave. SE
Salem, OR 97301


ACH Debit/eCheck: You will need to submit your report through our online reporting system to pay by ACH debit/eCheck.

ACH Credit: To request authorization and instructions for ACH payment, send an email to holder@ost.state.or.us. Include holder name, dollar amount, and the date the transfer will be scheduled.

Wire Transfers: To request authorization and instructions for wire transfers, send an email to holder@ost.state.or.us. Include holder name, dollar amount, and the date the transfer will be scheduled. Wire transfers will not be authorized for amounts less than $100,000.

5. Retain Your Records

ORS 98.354 requires holders to retain records for three years after filing the report and to make them available for inspection upon request by Oregon State Treasury or our agents. The following are specific details you must retain in connection with your unclaimed property reporting:

  • A copy of the report; retain both the electronic file and the paper copy;
  • Records of any due diligence efforts and their results; and
  • Any supporting documentation that would help connect the owner to the property, such as rental contracts or signature cards.