72 P.S. § 1301.1 et seq. · Pennsylvania Treasury — Bureau of Unclaimed Property
Pennsylvania April 15 Filing Deadline, 2-Year Wage Dormancy & Treasury VDA
Pennsylvania's April 15 tax-day deadline and 2-year payroll dormancy rule require coordinated spring reconciliation ahead of federal/state tax close.
Deadline: April 15
Cutoff: December 31
No Statutory B2B Exemption
Zero Report: Requested
Pennsylvania Statutory Dormancy & Compliance Schedule
| NAUPA Property Stream | Statutory Dormancy | Compliance Rule |
|---|---|---|
| Uncashed AP Vendor Checks (CK13) | 3 yrs | Pennsylvania has no B2B exemption; commercial vendor checks and AR credit balances are reportable after 3 years. |
| Payroll, Wages & Commissions (MS01) | 2 yrs | Never B2B exempt; applies to employee final & bonus checks. |
| AR Credit Balances & Overpayments (MS09) | 3 yrs | Write-offs to income do not extinguish reporting obligation. |
| Customer Refunds (MS05) | 3 yrs | Due diligence window: 60–120 days prior to April 15. |
| Gift Cards & Stored Value (GC / MS12) | Exempt (qualified gift cards) | Unaddressed cards route to corporate domicile under 2nd Priority. |
| Securities & Dividends (SC01 / SC08) | 3 yrs | First-class mail for items >= $50 |
| Virtual Currency / Digital Assets (VC) | 3 yrs | Verify liquidation vs. native custodial transfer mandate. |
Key Pennsylvania Compliance Traps & Enforcement Risks
April 15 Tax-Day Collision
Pennsylvania's escheatment deadline falls on April 15—the exact peak of corporate income tax filing—leading controllers to overlook due-diligence letters due in February.
2-Year Wage Dormancy Nuance
Unlike 1-year wage states, Pennsylvania holds a 2-year dormancy trigger on wages/salaries while general AP/AR remains 3 years.
Pennsylvania Treasury Voluntary Disclosure Agreement
Lookback self-audit program waiving interest and civil penalties for proactive holders prior to Treasury audit notice.
Statutory Interest & Penalties: Statutory interest + daily penalties under 72 P.S. § 1301.25. Negative Report Policy: Requested for businesses incorporated or actively filing in PA; optional for non-filers with zero items unless noticed.
Statutory Questions & Answers
Does Pennsylvania allow negative reports online?
Yes, PA Treasury provides electronic zero-report submission through its holder portal.
Are B2B credits exempt in Pennsylvania?
No. Pennsylvania provides no statutory exemption for business-to-business checks or credit balances.