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Unclaimed property reporting can be challenging when every state has its own rules. The key is having a consistent and reliable way to create and submit an accurate holder report. That is exactly what the NAUPA file is designed for. It's the industry standard format used by states to receive unclaimed property data, and getting it right protects your organization from rejections, delays, and penalties.
NAUPA II vs NAUPA III in Plain English
- NAUPA II is the long-standing fixed-width text format that states have accepted for many years. It remains the primary format in production today.
- NAUPA III is the new XML format that modernizes reporting with clearer data elements and better validation. NAUPA has published details about the XML approach, and jurisdictions will accept NAUPA III alongside NAUPA II during a transition window.
Practical takeaway: use NAUPA II today unless your filing state explicitly supports NAUPA III. Keep an eye on state guidance as adoption expands. Some industry guidance notes jurisdictions are targeting acceptance on a staggered timeline, with dual acceptance during transition starting in Fall 2026. Always confirm format acceptance on your state’s site.
Step-by-Step: How to Create a NAUPA file
1) Gather clean source data
Collect all property records that have reached dormancy. At a minimum, confirm these fields are complete and accurate: owner name, last known address, tax identification number when available, property type code, property ID, amount or shares, and key dates such as last activity date.
2) Map to NAUPA codes
Map each record to the correct NAUPA code. That includes property type codes, owner relationship codes, security detail fields when applicable, and applicable dormancy period based on the property code used. Using the correct codes makes sure everyone is on the same page for what the property represents.
3) Build the file with reporting software or a portal
You can create a NAUPA file using holder reporting software or an approved state portal. Many states provide links to commercially available products that generate a properly formatted NAUPA file for you. Use a solution that exports NAUPA II text files and is preparing for NAUPA III XML.
4) Validate before you submit
Run the file through validation checks to confirm the layout, codes, and required fields. NAUPA resources and state portals provide guidance on accepted formats and data validation steps, including multiple owner relationships and required elements.
5) Encrypt sensitive data when required
If you are emailing or uploading files outside a secure portal, many states require the encrypted HDE format for NAUPA II. HDE protects personal data at rest and in transit and is recognized by state agencies. Follow your state’s instructions for HDE or password-based encryption protocols.
6) Submit to each jurisdiction on time
Upload or deliver your file according to the state’s instructions and deadlines. Some portals have specific windows and key management steps for secure access. Keep confirmations and reconciliation reports for your records.
Quick Reference: Core NAUPA Data Groups
References for property type codes and record requirements are available from NAUPA and state agencies.
Common Mistakes to Avoid
- Wrong property type codes or missing owner relationships
- Mixed report years or state rules combined in one file
- Invalid characters in fixed-width fields or misaligned columns in NAUPA II
- Missing encryption where the state requires HDE or password protection
- Skipping validation and discovering errors during upload
What Changes with NAUPA III
NAUPA III uses XML, which enables clearer field definitions, enhanced validation, and more flexible structures for owners, securities, and notes. States are planning a transition period in which NAUPA II and NAUPA III will both be accepted. Watch your filing states for adoption timelines and accepted formats.
A Simple Workflow You Can Adopt Now
- Standardize data intake across business units
- Use a repeatable mapping to NAUPA codes
- Generate NAUPA II for current filings and pilot NAUPA III XML when your states support it
- Validate against codes and required fields
- Encrypt and submit using the method your state requires
- Retain proofs of submission and reconcile post-submission notices
How Eisen Helps
Eisen streamlines holder outreach, data standardization, and report generation so your team can create accurate NAUPA files with less manual effort. We keep pace with format changes and state requirements, help you validate before submission, and support secure delivery so you can file with confidence.
To learn more about our escheatment services and how we can help you create accurate NAUPA files, reach out to our team.
Need More Support? Check Out These Guides
For detailed reporting requirements, refer to the official NAUPA file specifications below. These guides outline the data formatting standards used by all states for unclaimed property reporting.
