| State | General (AP checks, AR credits and royalties) |
Securities | Savings and checking accounts | Payroll |
|---|---|---|---|---|
| Alabama | 3 years | 3 years | 3 years | 1 year |
| Alaska | 3 years | 5 years | 5 years | 1 year |
| Arkansas | 3 years | 7 years | 3 years | 1 year |
| Arizona | 3 years | 3 years | 3 years | 1 year |
| California | 3 years | 3 years | 3 years | 1 year |
| Colorado | 3 years | 3 years | 5 years | 1 year |
| Connecticut | 3 years | 3 years | 3 years | 1 year |
| Delaware | 5 years | 3 years | 5 years | 5 years |
| District of Columbia | 3 years | 3 years | 3 years | 1 year |
| Florida* | 5 years | 3 years | 5 years | 1 year |
| Georgia | 5 years | 5 years | 5 years | 1 year |
| Hawaii | 5 years | 5 years | 5 years | 1 year |
| Idaho* | 5 years | 5 years | 5 years | 1 year |
| Illinois* | 3 years | 5 years if inactive 3 years if RPO |
3 years | 1 year |
| Indiana | 3 years | 3 years | 3 years | 1 year |
| Iowa | 3 years | 3 years | 3 years | 1 year |
| Kansas | 5 years | 5 years | 5 years | 1 year |
| Kentucky | 3 years | 3 years | 3 years | 1 year |
| Louisiana | 5 years (royalties & retail are 2 years) | 3 years | 5 years | 1 year |
| Maine | 3 years | 3 years | 3 years | 1 year |
| Maryland | 3 years | 3 years | 3 years | 3 years |
| Massachusetts | 3 years | 3 years | 3 years | 3 years |
| Michigan | 3 years | 3 years | 3 years | 1 year |
| Minnesota | 3 years | 3 years | 3 years | 1 year |
| Mississippi | 5 years | 5 years | 5 years | 5 years |
| Missouri | 5 years | 5 years | 5 years | 3 years |
| Montana | 5 years (retail customer credits are 3 years) | 3 years | 5 years | 1 year |
| Nebraska | 5 years (royalties are 3 years) | 5 years | 5 years | 1 year |
| Nevada | 3 years | 3 years | 3 years | 1 year |
| New Hampshire | 5 years | 3 years | 5 years | 1 year |
| New Jersey | 3 years | 3 years | 3 years | 1 year |
| New Mexico | 5 years | 5 years | 5 years | 1 year |
| New York* | 3 years | 3 years | 3 years | 3 years |
| North Carolina | 5 years (retail is 3 years) | 3 years | 5 years | 1 year |
| North Dakota | 3 years (2 years if check has been issued) | 3 years | 5 years | 1 year |
| Ohio | 3 years (royalties are 1 year) | 5 years | 5 years | 1 year |
| Oklahoma | 5 years | 3 years | 5 years | 1 year |
| Oregon* | 3 years | 3 years | 3 years | 1 year |
| Pennsylvania | 3 years | 3 years | 3 years | 2 years |
| Puerto Rico | 5 years | 5 years | 5 years | 5 years |
| Rhode Island | 3 years | 5 years (dividends are 3 years) | 3 years | 1 year |
| South Carolina | 5 years | 3 years | 5 years | 1 year |
| South Dakota | 3 years | 3 years | 3 years | 1 year |
| Tennessee | 3 years | 3 years | 3 years | 1 year |
| Texas | 3 years | 3 years | 3 years | 1 year |
| Utah | 3 years | 3 years | 3 years | 1 year |
| Vermont* | 3 years | 3 years | 3 years | 1 year |
| Virginia | 5 years | 5 years | 5 years | 1 year |
| Washington | 3 years | 3 years | 3 years | 1 year |
| West Virginia | 3 years | 5 years | 5 years | 1 year |
| Wisconsin | 5 years | 3 years | 5 years | 1 year |
| Wyoming | 5 years (royalties are 3 years) | 3 years | 5 years | 1 year |
* State has specific death provision that may impact reporting requirements.
Disclaimer: This document is for informational purposes only and not for the purpose of providing legal advice. State law, regulations, and rules often change with short notice throughout the year. It is our intent to update the matrix periodically and make every effort to ensure the accuracy of this information; however Georgeson will not be held liable for any penalties or fines associated with reliance on this data.
Chart last updated September 30, 2024.