A Network of the National Association of State Treasurers

Report Unclaimed Property (for Businesses)

NAUPA III File Format

Learn about the new NAUPA format 

For more than two decades, NAUPA has established and approved a set of codes in a uniform format to make electronic reporting more consistent.
This most recent version has not only added new data elements and codes but has moved from the fixed width format to Extensible Markup Language (XML).

Note: Please verify with the specific state whether the NAUPA III format is currently accepted. Contact information for each state is available on our state reporting charts.

While we initially targeted a Fall 2026 start, we have listened closely to your feedback regarding the scale of the proposed changes. We recognize that moving to an XML file format while simultaneously adopting a massive overhaul of property codes presents a significant technical and operational challenge. To ensure a smoother transition for holders, state vendors, and software providers, we are shifting to a two-phase rollout.

Phase 1: Spring 2027
The first phase focuses on the transition to the XML infrastructure without the immediate pressure of a completely new code set.
● Format: Reporting will move to the XML format, utilize new validation tools, and allows for a more robust reporting structure, including many new fields and descriptions, to streamline the claims process for owners
● Code Structure: We will maintain the traditional NAUPA II property code elements with a few essential “tweaks” — specifically to accommodate essential new property codes.
● Goal: This phase is designed as a manageable “test run,” allowing all parties to learn the complexities of XML reporting and validation before the full schema is implemented.

The second phase will happen once we have the fundamentals of xml reporting in hand and introduce more comprehensive property code restructuring. Our focus for this phase is to keep codes as similar to the current format as possible while ensuring the new standard meets modern reporting needs.

Revised File Format

The existing NAUPA reporting format have been extensively reviewed to create a more uniform, streamlined system.  View the PDF of the NAUPA III Standard Electronic File Format below.

XML and Validation Tools

XML provides a more flexible architecture for reporting, providing easier entry and validation tools can ensure that reports are submitted correctly, the first time.

If you’re a software developer who would like to provide feedback on the xml format and validation tools, you can view those in Github.

Submit Feedback

Provide feedback or proposed changes at any time which will be reviewed by the Uniformity Committee for acceptance into the standard format.