| State | Requires negative reporting | Comments |
|---|---|---|
| Alabama | No | |
| Alaska | No | |
| Arizona | No | |
| Arkansas | Yes | |
| California | No | |
| Colorado | No | |
| Connecticut | Circumstantial | If the holder has a physical location or presence, or is incorporated or based in Connecticut, a negative report is required. |
| Delaware | No | As an exception, a negative report must be submitted if the holder recently completed a Delaware VDA in order to comply with the state’s three-year post VDA reporting requirement. |
| Florida | Circumstantial | A holder that has previously filed a report of unclaimed property with Florida must file a report of unclaimed property each year thereafter. |
| Georgia | Yes | |
| Guam | No | |
| Hawaii | No | |
| Idaho | Circumstantial | Negative reporting is required if the holder is domiciled or incorporated in Idaho. |
| Illinois | Yes | |
| Indiana | No | Negative reporting is not required but recommended. |
| Iowa | No | |
| Kansas | No | |
| Kentucky | No | |
| Louisiana | No | |
| Maine | Yes | |
| Maryland | Circumstantial | Holders should submit a negative report only if the holder information has changed since the last report or if it is the final report for the holder who has reported in the past or if incorporated in Maryland. Holders with no prior Maryland reporting history should not submit negative holder reports. |
| Massachusetts | Yes | |
| Michigan | Circumstantial | Only holders incorporated, domiciled or with strong business presence in Michigan are strongly encouraged to file a negative report. As an exception, a zero or negative report should not be filed for mutual funds. |
| Minnesota | Circumstantial | Negative reporting is required if the holder is located or incorporated in Minnesota. |
| Mississippi | No | |
| Missouri | No | |
| Montana | No | |
| Nebraska | No | |
| Nevada | Circumstantial | If the holder is incorporated or the holder is a licensed business owner in Nevada, or the holder is otherwise located or doing business in Nevada, an annual negative report of unclaimed property must be filed. |
| New Hampshire | No | Negative reporting is not required but recommended. |
| New Jersey | No | Negative reporting is not required but recommended. |
| New Mexico | Circumstantial | Negative reporting is not required from out-of-state holders who filed negative reports for the past three consecutive years. |
| New York | No | |
| North Carolina | No | |
| North Dakota | No | Negative reporting is not required but recommended. |
| Ohio | Yes | |
| Oklahoma | No | |
| Oregon | Yes | |
| Pennsylvania | No | Negative reporting is not required but recommended. |
| Puerto Rico | Yes | |
| Rhode Island | Yes | |
| South Carolina | Yes | |
| South Dakota | Circumstantial | Negative reporting is required if information has changed since the last report, or it’s the final report. |
| Tennessee | No | |
| Texas | Yes | |
| United States Virgin Islands | No | |
| Utah | No | |
| Vermont | No | Negative reporting is not required but recommended. |
| Virginia | No | |
| Washington | No | As an exception, negative reporting is required if the holder has reported previously, been sent a compliance letter, or participated in an on-site consultation visit. |
| Washington, D.C. | Circumstantial | Negative reporting is required if the holder is domiciled in DC. Negative reporting is recommended for all filers. |
| West Virginia | No | If there is no property to report, West Virginia does not require filing a negative report unless an extension has been filed. |
| Wisconsin | WI | Negative reporting is required if the holder is a financial institution, utility company or life insurance company with a physical presence in Wisconsin. |
| Wyoming | WY | No |
Note: Many states that require negative reports only want companies to file them once they have reported property to the state.
Chart last updated October 31, 2025.