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@sjrcpa wrote:

Is the amount received taxable?

FYI - tell your client they could have recovered it themself for free.

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^^^^^this right here^^^^^

Ive received unclaimed funds on my own, they do make you jump through a few hoops, but Im not paying someone to do that.

I think Ive got $25 from an old savings account that sitting with the state of CA unclaimed, I dunno why they never just sent me a check when they closed the account!  Its a joint account so it requires a few more hoops to jump through, not sure if $25 is worth the effort.