RSMo Ch. 447 · Missouri State Treasurer — Unclaimed Property Division
Missouri 5-Year Uniform Dormancy Clock & Treasurer VDA
Missouri maintains a uniform 5-year dormancy window across nearly all corporate property types—requiring careful tracking so 5-year payroll and AP schedules aren't filed prematurely.
Deadline: November 1
Cutoff: June 30
No Statutory B2B Exemption
Zero Report: Not Required
Missouri Statutory Dormancy & Compliance Schedule
| NAUPA Property Stream | Statutory Dormancy | Compliance Rule |
|---|---|---|
| Uncashed AP Vendor Checks (CK13) | 5 yrs | Missouri provides no general B2B exemption; uncashed checks and credits carry a 5-year dormancy period. |
| Payroll, Wages & Commissions (MS01) | 5 yrs | Never B2B exempt; applies to employee final & bonus checks. |
| AR Credit Balances & Overpayments (MS09) | 5 yrs | Write-offs to income do not extinguish reporting obligation. |
| Customer Refunds (MS05) | 5 yrs | Due diligence window: 60–120 days prior to November 1. |
| Gift Cards & Stored Value (GC / MS12) | 5 yrs (redeemable/non-exempt cases) | Unaddressed cards route to corporate domicile under 2nd Priority. |
| Securities & Dividends (SC01 / SC08) | 5 yrs | First-class mail for items >= $50 |
| Virtual Currency / Digital Assets (VC) | 5 yrs | Verify liquidation vs. native custodial transfer mandate. |
Key Missouri Compliance Traps & Enforcement Risks
5-Year Payroll Dormancy vs. 1-Year National Norm
Reporting Missouri wages after 1 year results in premature remittance; statutory dormancy is 5 years.
Missouri State Treasurer VDA Program
Voluntary disclosure agreement waiving penalties for historical corporate catch-up filings.
Statutory Interest & Penalties: Statutory interest + civil penalties. Negative Report Policy: Not required if zero reportable property exists.
Statutory Questions & Answers
What is Missouri's dormancy period for wages?
5 years—longer than the 1-year payroll standard used in most states.