Arizona preliminary report request (Fall 2026)

The Arizona Department of Revenue is requesting that businesses submit a preliminary NAUPA II report file before the annual reporting deadline of November 1, 2026. This submission is voluntary and not legally required.

Starting in late June 2026, the Arizona Department of Revenue's Unclaimed Property Unit began sending notices to businesses that have previously reported unclaimed property to Arizona. The notices request a preliminary NAUPA II report file by July 4, 2026, approximately 120 days before the annual reporting deadline.

Important:

This request is not legally required. It has no basis in Arizona statute or regulation and does not carry the force of law. Arizona describes the submission as a "request," not a "requirement," and states that participation is "highly encouraged." According to Arizona's published FAQs, the purpose is to support a smoother final filing process and faster reunification of assets with their rightful owners.

Preliminary report requirements

If you choose to participate, submit your report according to the following requirements:

File format: Standard NAUPA II report file.
Deadline: July 4, 2026.
Remittance: Do not include funds, checks, or electronic transfers. This is a data-only submission. Payment remains due with your final annual report on or before November 1, 2026.
Contact information: Include a customer service contact phone number with your submission.
Submission method: Email your file to AZ_UnclaimedProperty@azdor.gov. Because this submission contains owner personal data, Sovos recommends sending it using a secure email method.

Annual reporting obligations

Submitting a preliminary report does not replace your annual reporting obligations, relieve you of your obligation to complete statutory due diligence under Arizona law, or satisfy the annual reporting requirement under A.R.S. § 44-307.

You must still complete your full annual report and remittance by November 1, 2026, and complete all required due diligence steps before filing.

Arizona resources and contact information

Submit an Arizona preliminary report

If you choose to respond to Arizona's preliminary report request, you can create and submit the report from ReportMyUP without affecting your final annual report.

Note:

These steps apply to the voluntary Arizona preliminary report only. For your final annual report, follow the standard state reporting process.

Go to Reporting > State Report.
Verify your business details, report contact, and report signer information, then click Next.
Arizona requires a customer service contact phone number with the submission.
Select 2026, select Arizona, then click Next.
Enter or review your Arizona state-assigned ID, then click Next.
At the Preview step, turn off the e-file service option for Arizona, then click Ready to submit.

Important:
Do not use the e-file service for this submission. Arizona requires you to email the file directly. Using the e-file service would submit this as your final annual report.
At the Summary step, click Download report package to save the report documents.
Send the preliminary report documents to AZ_UnclaimedProperty@azdor.gov using a secure email method.
Undo the preliminary report you just created so you are ready to submit the final annual report.

Important:
If you do not undo the preliminary report, Arizona properties will show as Reported (R) and will not be included in your final annual report due November 1, 2026.
1. Go to Reporting > Report History.
2. In the Actions column of the Arizona report, click the More options icon and select Undo.
3. On the pop-up, click Undo.

Complete your full Arizona annual report and remittance by November 1, 2026. You must also complete all required due diligence steps before the final filing.