What qualifies as reportable unclaimed property from a business?

 

What are the various dormancy periods for particular property types?

 

What is the deadline for filing an unclaimed property report each year?

 

Are holders required to file a “negative report”?

 

Can holders transmit a negative report electronically?

 

What is the address for mailing checks?

 

Who do I make the check payable to?

 

Does the West Virginia State Treasurer’s Office accept wire transfers of funds?

 

Does the West Virginia’s Unclaimed Property Act require holders to perform due diligence prior to submitting their report?

 

How far back does a first time filer have to go to clean up their books?

 

Does my report need to be filed electronically?

 

Is a cover sheet or form required to be submitted with the report?

 

Does the West Virginia State Treasurer accept electronic encrypted files?

 

What is the aggregate amount in West Virginia?

 

What is the threshold for reporting?

 

Are 501(c)(3) businesses and sole proprietors required to file?

 

If a West Virginia company is holding unclaimed property for a resident of another state, can it be reported to West Virginia?

 

If a company has locations in West Virginia, but is incorporated in another state, is it required to file in West Virginia?

 

What if an owner contacts our company/organization after the property has been turned over to the State?

 

How long does the holder have to retain the records submitted in a holder report?

 

Can holders report unclaimed property before the dormancy period expires?

 

How do I file for an extension?