Unclaimed Property

Managing unclaimed property: Understanding dormancy periods, due diligence and escheatment

Dealing with unclaimed property can become an afterthought for companies whose focus on profits leads to decreasing prioritization of regulatory and customer-protection responsibilities.

Wisconsin Provides an Unclaimed Property Voluntary Disclosure Program

Unclaimed property holders that are not in compliance with Wisconsin unclaimed property laws may apply for an Unclaimed Property Voluntary Disclosure Agreement.

Delaware Adds Cryptocurrency to Unclaimed Property Reporting Requirement

The governor of Delaware signed a bill June 30, 2021 that will add \”virtual currency,\” including cryptocurrency, to the definition of property subject to reporting requirements for unclaimed property effective August 1, 2021.

Delaware Begins 2021 Unclaimed Property Voluntary Disclosure Agreement Program

The Delaware Secretary of State has posted the invitation mailing dates of its 2021 unclaimed property Voluntary Disclosure Agreement Program.

Washington Issues Guidance on the Taxability of Unredeemed Gift Cards

Washington has addressed options for businesses to report or recognize income from unredeemed and abandoned gift cards.

Illinois Authorizes Information Sharing to Administer Unclaimed Property

The Illinois State Treasurer is authorized to (at least annually) share with the Illinois Department of Revenue the names (and social security numbers, if available) of people who appear to own unclaimed property held by the State Treasurer.

Unclaimed Property: What Tax Professionals Need to Know

These are a few of the basics that you should understand about unclaimed property – from what exactly it is, to potential risk areas and compliance issues.

New York Reduces Reach Back Period for Unclaimed Property Voluntary Compliance Program

Amazon.com entered a voluntary sales tax collection agreement with Wyoming. Amazon will begin collecting Wyoming sales tax on its sales to Wyoming consumers and businesses beginning March 1, 2017.

Insurance Companies Lose Unclaimed Property Case in Kentucky

The Franklin County Circuit Court in Kentucky rejected a challenge by Kemper Insurance Companies to the state\’s new unclaimed property law.

Delaware Assesses Unclaimed Property Liability for Period Covered by VDA

Select Medical Corporation (Select Medical) filed suit in federal district court seeking to enjoin Delaware from enforcing an unclaimed property assessment issued for years that had been resolved already through the state\’s voluntary disclosure program.

Consumer Financial Protection Bureau Rules State Laws are Superseded by Federal Law on Gift Cards

The Consumer Financial Protection Bureau (CFPB) ruled that unclaimed property laws in Maine and Tennessee that deem gift cards as abandoned property if not used within a certain period are preempted by federal law.

Delaware Offers Amnesty for Unclaimed Property

Delaware is currently offering an amnesty opportunity for unclaimed property. Currently, if the state of Delaware locates and contacts a taxpayer for an unclaimed property audit…

Ohio has increased the mandatory notice requirements holders of unclaimed property must follow.

When the unclaimed property’s value is worth more than $50 but less than $1,000, notice may be mailed via first class mail; if value if $1,000 or more holders must now send notice via certified mail, return receipt requested. Holders…