No reporting requirement before payout:
Alabama, Alaska, Arizona, Connecticut, Delaware, District of Columbia, Florida, Guam, Hawaii, Idaho, Iowa, Kansas, Louisiana, Maine, Maryland, Missouri, Montana, New Jersey, New Mexico, North Carolina, Puerto Rico, Rhode Island, South Carolina, Utah, Vermont, Virginia, Washington, Wisconsin, Wyoming,
Reporting required by state law before payout:
Colorado, Illinois, Indiana, Kentucky, Massachusetts, Minnesota, Mississippi, New York, North Dakota, Ohio, Pennsylvania, Tennessee, Texas, West Virginia
Reporting required by state policy or procedures before payout:
Arkansas, California, Georgia, Michigan, Nebraska, Nevada, New Hampshire, Oklahoma, Oregon, South Dakota
As of: November 8, 2012