Voluntary Disclosure

Unclaimed Property Voluntary Disclosure Agreement

The Comptroller's Office offers a voluntary disclosure program (VDA) that allows businesses to voluntarily report and pay past due unclaimed property. This VDA program only applies if we have not previously contacted you in reference to the unclaimed property.

In order to learn more information or to request a Voluntary Disclosure Agreement, e-mail upholder@marylandtaxes.gov or call 410-767-1700 from Central Maryland or 1-800-782-7383 from elsewhere.

Correspondence, the Unclaimed Property VDA and the New Holder Information Form, should be sent to:
Comptroller of Maryland
Voluntary Disclosure, Unclaimed Property Division
301 W. Preston St. Room 310
Baltimore, MD 21201

Contact us to schedule an appointment for the delivery of safekeeping contents or with any additional questions or concerns.

Holders reporting ten (10) or more individual safekeeping accounts must be submitted electronically in NAUPA format.

Cash found in safekeeping boxes must be inventoried, counted and remitted to the state.