Special reporting situations
Learn how to report aggregate property, properties with no state, or when you have no properties.
Report properties with no state
If the property owner's state/province/territory and alternate filing state are unknown or outside of the U.S., report it to your business's state of incorporation.
You can view all the properties with unknown addresses or addresses that are outside the U.S. or Canada on the Properties page. Click the Filter icon and click the Plus icon in the Advanced filter section. Then select State/Province/Territory from the Columns dropdown, select contains from the Operator dropdown, and enter "??" as the value.
Report when you have no properties
A negative report, also known as a zero property report, is required by some states when you have no property to report for the filing period.
Find state-specific negative report requirements by downloading the Negative Report Summary document on the All tab of the Compliance Resources page.
When required, negative reporting should be done for states that you have reported to in the past and don't have properties to report for this year. Do not report to a state for the first time with a negative report. This could result in the state auditing your business. If your business is currently under audit, or following a VDA (Voluntary Disclosure Agreement), follow the state's instructions about negative reporting.
To submit a negative report, follow the steps to create and submit a regular report. The process is the same except the reported amounts for your properties and cash at the Preview step will be 0.
Report aggregate property
Aggregate property refers to unclaimed properties with low monetary value that can be reported as a lump sum to the state, often with fewer details than regular unclaimed property.
Even though aggregate property can be imported and reported with fewer property and owner details than regular unclaimed property, we recommend that you provide details, like name and address, for all properties if you have this information.
Read the article on bulk importing properties for details on how to add aggregate properties to the import template.
Not all states accept aggregate reports. Look up state-specific aggregate reporting requirements in the Address Information section on the By State/Province tab on the Compliance Resources page.