COVID-19 Tax Response
Carryout & Delivery During COVID-19
New Tax Filing Deadlines

THE DEADLINE FOR INSURANCE COMPANIES TO REPORT AND REMIT UNCLAIMED PROPERTY FOR 2019 HAS BEEN EXTENDED TO JULY 31, 2020

Reporting Unclaimed Property

General Information

Be sure to use the Holder Reporting Electronic Web Portal. You can securely upload your Maryland Unclaimed Property holder report through our web portal. Using the web portal reduces the risk of loss of sensitive and confidential information. The web portal will validate and give you a confirmation that the upload was successful. Click HERE to access the web portal

View our short electronic filing guide here.

Filing Deadlines for Corporations and Insurance Company Filers 
Holder Type Period Ending Report and Remittance Due
Corporations, Public Entities, Financial Institutions, Other June 30 October 31
All Insurance Companies December 31 April 30

See the Holder's Reporting Manual for reporting requirements. 

- Securities must be delivered in accordance with Maryland guidelines as seen below.

- ACH/Wire account information for submitting payments.

First Time Filing of Unclaimed Property

If you are a Holder of unclaimed property and have not filed with the state previously, be sure to complete the
New Holder Information Form and email it to UPHOLDER@marylandtaxes.gov to obtain your unique Maryland Holder Number. This unique number will establish your company in our system and is required prior to filing your first report with the state. The Maryland Holder number is also required on any reports you file each year. 

The Holder number is needed when reporting using our easy, secure online web portal application.   

Holder - FAQ

To answer more of your reporting questions, please visit our FAQ page for assistance. If you still need clarification, please contact us directly at 410-767-1700 or UPHOLDER@marylandtaxes.gov

Find everything you need to know about reporting requirements below, and for additional information, please review Unclaimed Property Tax Tip #19.

See the Holder's Reporting Manual for reporting requirements.

If this is your first time reporting unclaimed property in Maryland, please request a copy of the New Holder Information Form here or by emailing upholder@marylandtaxes.gov Once completed and emailed, you will be given a unique Maryland Holder Number. The Maryland Holder Number is required prior to reporting online or by mail. Please visit the FAQs - Holder link found under General Information for more information prior to reporting.

Information regarding NAUPA reporting requirements may be found on their website www.unclaimed.org or download this pdf.

Reports with ten (10) or more records should be reported electronically (see the Electronic Reporting Requirements sub-section below). Maryland uses the reporting format developed by the National Association of Unclaimed Property Administrators (NAUPA). Your file(s) may be submitted using any of the methods below. However, the preferred method submitting your report online is through our secure Unclaimed Property Secure Holder Reporting site.

  • CD/DVD
  • Paper Reports

Regardless of the method you select for sending your electronic file, it must first be created in the NAUPA format.

Hard Copy/Paper Reporting - see below: Paper Reporting Requirements

Aggregating Instructions

Individual owner records of less than $100 may be reported in the aggregate. You may combine any amounts under $100 by property type and report a single total for each property type.

The Property Type Code used on an aggregate record should always end in "99" (e.g. AC99, IN99).

While we encourage all holders of unclaimed property to file their reports electronically, we will accept paper reports if there are ten (10) accounts or less. As a holder, you must report any individual accounts valued at $100 or more. Accounts of less than $100 may be reported together in one aggregate amount. Any owner that comes forward to claim a reported aggregate amount will be required to obtain proof of their eligibility from the holder if no owner detail is given.

All holders are requested to file their reports electronically, using the NAUPA format, for reports with more than ten (10) accounts. For information on electronic reporting see Electronic Reporting Requirements below.

Holders reporting 9 or less individual records may remit reports by completing the Maryland Unclaimed Property Report Coversheet (Form COT/ST 918). You should list the individual items/owners of unclaimed property on the Unclaimed Property Detail Sheet (Form COT/ST 919), and mail the completed Detail Sheet (COT/ST 919) with your Maryland Unclaimed Property Report Coversheet (COT/ST 918). Be sure to enter your Maryland Holder Number on each form. If you don't remember your Maryland Holder Number, contact the Unclaimed Property Section at 410-767-1700 from the Baltimore area, or toll free at 1-800-782-7383. You may also e-mail Unclaimed Property for your Holder Number at upholder@marylandtaxes.gov. DO NOT EMAIL YOUR REPORT OR FILE.

  • Cashier's checks, certified checks, traveler's checks, money orders.
  • Funds and articles in safe deposit boxes.
  • Undelivered or unpresented checks.
  • Stocks, dividends, annuities.
  • Fiduciary funds, endowments, vendor checks.
  • Deposits, security deposits, court deposits, utility deposits.
  • Dissolution funds, escrow funds
  • Wages, savings accounts, checking accounts, customer credit balances.

You do not need to report gift certificates, purchase price rebates or property from vendor-to-vendor transactions.

When completing the Detail Sheet, list every item valued at $100 or more and report non-cash items separately. Group the Items by category or property type, in alphabetical order by last name within each category. You should report the following information:

  • Cashier's checks, certified checks, traveler's checks, money orders.
  • Funds and articles in safe deposit boxes.
  • Undelivered or unpresented checks.
  • Stocks, dividends, annuities.
  • Fiduciary funds, endowments, vendor checks.
  • Deposits, security deposits, court deposits, utility deposits.
  • Dissolution funds, escrow funds
  • Wages, savings accounts, checking accounts, customer credit balances.

You do not need to report gift certificates, purchase price rebates or property from vendor-to-vendor transactions.

Verification Partnership: verification of the report should be executed by a partner. Unincorporated Association or Private Corporation: verification should be executed by an officer. Public Corporation: verification should be executed by the Chief Financial Officer.

The dormancy period in Maryland for unclaimed property holders is three (3) years.

All holders are requested to file their reports electronically, using the NAUPA format, for reports with more than ten (10) accounts.

Reports may be filed using the following media:

  • File Upload or Report Entry through our online holder filing service
  • Remit Advice of Payment sheet should be mailed with payment.
  • Do not email your report or file.
  • You may email the Remit Advice of Payment sheet or confirmation page with proof of wire transfer or ACH payment.

Our interactive online reporting services include the ability for holders to upload their NAUPA formatted report directly to us or to hand key in property & owner information quickly and easily. This application can be used by holder of unclaimed property to report and remit property and payment information to the State promptly and costs less than mailing it to us.

CLICK here to use our web based reporting service.

If you have any questions about online holder filing,www.unclaimed.org or download this pdf.

Postal Delivery of reports and payments.

Delivery of securities (Stocks, Mutual Funds, etc) reported and the options associated with them with instructions.

Electronic Reporting Delivery of reports and payments.

Payment Instructions for any of the following methods can be used when remitting payments of Unclaimed Property:

  • Check
  • Direct Debit
  • ACH credit option
  • Fed wire transfers

We can accept the following items at the address provided below, paper and CD ROMs. In addition to reports, checks, and physical securities. Reminder - if you have 10 or more properties to report, you MUST file your report electronically.

Unclaimed Property Unit
Comptroller of Maryland
P.O. Box 17161
Baltimore, MD 21297-1161

Physical Address:

Unclaimed Property Unit
Comptroller of Maryland
301 W. Preston Street, Room 310
Baltimore, MD 21201-2383

All checks should be made payable to the Comptroller of Maryland-Unclaimed Property.

Securities Registration and Deposit Instructions

When reporting securities, please remember that your report is not complete until you provide evidence of the property being transferred into the ownership of the Comptroller of Maryland. The required evidence depends on the type of security and how it will be delivered to the Comptroller. Two days prior to delivery, you MUST e-mail an intent to deliver to our custodian - see instructions below.

Book Entry

All Book Entry eligible shares MUST be delivered through DTC, DRS or DWAC (if not DTC participant) as follows:

DTC# 901 Reference: Hare & CO
Agent Bank# 26500 Acct# 822490

Two business days prior to actual delivery, we request an excel list of the securities, including cusip numbers, number of shares, issue names, and the delivering party's DTC participant number. Please e-mail the list to upch.custody@avenuinsights.com.

Physical Certificates

Register and deliver Physical Certificates ONLY if unable to deliver through DTC, DRS or DWAC:

Hare & Co Acct # 822490
FEIN # 13-6062916
The Depositary Trust Company
570 Washington Blvd - 5th Fl
Jersey City, NJ 07310
Attn. BNY Mellon/ Branch Deposit Department/822490

Please note: Physical certificates will be returned if DTC, DWAC, or DRS eligible.

Two days prior to actual delivery, we request an excel list of the securities, including cusip numbers, number of shares, issue names, certificate numbers and the delivering party's information. Please e-mail the list to upch.custody@avenuinsights.com.

Open-End Mutual Funds

Accounts held for the State must be registered in the name of Mac & Co. Avenu Insights & Analytics will provide account numbers for all mutual funds transferred to the State's account. Avenu Insights & Analytics at upch.custody@avenuinsights.com to obtain account numbers 3-4 business days prior to attempting delivery.

Please send interested party statements for open end accounts to the following:

Avenu Insights & Analytics
Custody Department
100 Hancock Street, 10th Floor
Quincy, MA 02171

A confirmation statement showing the 'Comptroller of Maryland' as the owner of the shares must accompany your Report of Unclaimed Property, in order for your report to be complete

Dividend Reinvestments Plans (DRP) & Closed-End Funds

Close accounts and forward whole shares via DTC (See DTC instructions above). Fractional shares must be sold at the owner level and money applied to each individual owner. Please include the original check with your Report of Unclaimed Property.

For Foreign Securities

Please contact our securities custodian for instructions:

Avenu Insights & Analytics.

Email: upch.custody@avenuinsights.com

For Federal Reserve Securities

Please deliver as follows

Federal Reserve Bank of New York
ABA#0210-0001-8
Bk of NYC/Trust (822490)

Electronic Delivery of Reports & Payments

Electronic Reporting

Our interactive online reporting services include the ability for holders to upload their NAUPA formatted report directly to us or to hand key in property & owner information quickly and easily. This application can be used by holder of unclaimed property to report and remit property and payment information to the State promptly and costs less than mailing it to us.

Click here to use our web based reporting service.

Important Reminder: You must have your State assigned Holder Number avaiable when using our interactive online tool.

Electronic Payment

Businesses may use electronic funds transfers (EFT) to file and pay Maryland Unclaimed Property Holder reports.

For ACH / FED Wire payment information, see Payment Instructions section below.

Payment options other than Direct Debit

Instructions and Help pages are available on the site. The Web Entry application is designed to eliminate the need for holders to file hardcopy reports. All holders are given the option of a manual data entry function or a file upload. Information regarding the NAUPA format is available at this website: www.unclaimed.org

We will accept reports on CD-ROM if required. You may also download the necessary forms and find additional information on this website.

Electronic Funds Transfer (EFT)

Businesses may use electronic funds transfers (EFT) to file and pay Maryland Unclaimed Property Holder reports.

Electronic funds transfers eliminate the need to write checks and mail paper documents, while avoiding postage costs and the potential for lost mail and penalties for late returns. To register for electronic funds transfer, complete Form EFT, Authorization Agreement for Electronic Funds Transfer and mail it to:

EFT Program
P.O. Box 1509
Annapolis, MD 21404-1509

You can also fax the completed form to us at 410-260-6214.

Dividend Reinvestments Plans (DRP) & Closed-End Funds

Close accounts and forward whole shares via DTC (See DTC instructions above). Fractional shares must be sold at the owner level and money applied to each individual owner. Please include the original check with your Report of Unclaimed Property.

For Foreign Securities

Please contact our securities custodian for instructions:

Avenu Insights & Analytics.

Email: upch.custody@avenuinsights.com

For Federal Reserve Securities

Please deliver as follows

Federal Reserve Bank of New York
ABA#0210-0001-8
Bk of NYC/Trust (822490)

ACH Credit Option

To use the Automated Clearinghouse (ACH) credit option, you must first contact your bank to determine if your bank offers ACH origination. Your bank must complete Section C of Form EFT, Authorization Agreement for Electronic Funds Transfer to verify that your bank can conform to these standards. You must also complete the contact person information in Section A.

As the most basic form of ACH payment, the CCD (Concentration or Disbursement) format can be processed by all ACH-member banks. ACH credit transactions require you to enter all payment-related data in the ACH standard CCD+ format and XTP addenda record. You will initiate the credit transaction through your bank to the state's bank account for the amount of your tax payment. The costs of the ACH credit transactions are incurred by you and you are responsible for your proof of payment.

ACH Debit Option

You must contact your bank to provide approval.

ACH & FED Wire Transfer Info

Banking Institution: Bank of America

  • ACH ABA Bank Routing Number #: 052001633
  • FEDWIRE ABA Bank Routing Number #: 026009593
  • Account Named: State of Maryland
  • Account Number: 2001800598
  • Physical Bank Address: 100 West 33rd Street, New York, NY 10001
  • Format: NACHA-CDX or CCD+ (ACH)

Please send confirmation of transfer with physical report or e-mail to UPHOLDER@marylandtaxes.gov

Internal Info:
Agency Code: E00
PCA Code: 05360

** If you have any problems, contact Mr. Warren Smith, Holder Compliance Representative, at 410.767.1702. **

Any holder who pays an owner subsequent to remitting property to the State may apply for a reimbursement from the State. To accept a reimbursement from the State, please mail Form COT/ST 917 (Holder Claim Form) to the Unclaimed Property Unit. Claims greater than $1000 must show proof of payment or delivery of the property to the owner.

Remember to include your holder name, the date you originally reported the property to the State, the name and address of the owner, the amount of reimbursement requested, and your contact information, in case we have any questions.

Safe deposit box contents and safekeeping properties will be scheduled for pick up by the Field Audit unit for local branches all others should be delivered on the assigned date to:

Safe Deposit Boxes:
Unclaimed Property Unit
Comptroller of Maryland
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.

Read our newsletter outlining safe deposit box Best Practices.

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

In order to learn more information or request a Voluntary Disclosure Agreement, e-mail cdvda@marylandtaxes.gov or call 410-767-1555 from Central Maryland or 1-888-674-0020 from elsewhere.

Correspondence, the Unclaimed Property VDA and the New Holder Information Form, should be sent to:

Comptroller of Maryland
Voluntary Disclosure, Compliance Division
Comptroller of Maryland
301 W. Preston St. Room 203
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.

Read our newsletter outlining safe deposit box Best Practices.

As a convenience, if you are a holder located in the State of Maryland, you may file one Unclaimed Property Report (COT ST 918 form) with the Comptroller of Maryland, even if you are holding property for owners whose last known address is in another state. Our unit will forward the funds and details of out-of-state owners to the appropriate state. While the Comptroller of Maryland, Unclaimed Property Unit will forward property to most states, please check directly with states not on this list before escheating the funds to the Comptroller of Maryland.

  • District of Columbia
  • Idaho
  • Indiana
  • Missouri
  • Nebraska
  • North Carolina
  • Virginia
  • Washington

If you wish to file other states' property with your Comptroller of Maryland Unclaimed Property Report under section 17-309 of the Annotated Code of Maryland, and have us forward the accounts to the appropriate states, please do the following:

  1. Use the abandonment period(s) required by the state of the owners' last known address.
  2. Notify the other states of your intent to report via the Comptroller of Maryland. You can get contact information for the other states at www.unclaimed.org

**Agreements are subject to change; please verify with the state in question.