In Arizona, a life insurance company that is a holder of property that is presumed abandoned shall file its report before May 1, and the report shall cover the prior calendar year. Any other holder of property that is presumed abandoned shall file the report before November 1 and the report shall cover the last twelve months before July 1 of that year. A holder may also make a onetime election to annually report the property at the same time it reports its income for the purposes of income tax pursuant to Title 43.

Requests for an extension of time for filing a Report of Unclaimed Property must be submitted to the Holder Compliance Unit prior to either April 1 or October 1 (whichever applies), and they must be in writing. Please include the entity's FEIN with the request.

Please note: The authorization of an extension only applies to the filing of the report, in order to avoid the interest penalty, payment, along with a copy of an approved Holder Reporting Extension Request, must be submitted to the Holder Compliance Section by either the May 1, or November 1 report due dates, whichever applies. In addition, holders are required to maintain the records that contain the information required to be included in the report for five years after the holder files the report.