DEA Form 106 — the Report of Theft or Loss of Controlled Substances — is the formal record you submit to the DEA when controlled substances are stolen or significantly lost. Filing it correctly and on time is one of the most important compliance obligations a pharmacy can face. This guide walks through the entire process, from discovery to submission.

Before the Form: The Two-Step Framework

Form 106 is the second step of a two-step reporting process. Do not skip the first:

  • Step 1 — Preliminary written notification: Within one business day of discovering a theft or significant loss, notify your local DEA field division office in writing (21 C.F.R. §1301.76(b); 21 U.S.C. §830(b)(1)(C)).
  • Step 2 — DEA Form 106: Submit the completed form electronically within 45 days of discovery (88 Fed. Reg. 40707, June 22, 2023 final rule).

You do not need certainty about what happened before notifying. The preliminary notice comes first; the investigation and the details follow. Waiting to investigate before reporting is one of the most common — and most costly — mistakes.

When Must You File?

  • All thefts: There is no minimum threshold. Any theft of a controlled substance requires reporting.
  • Significant losses: Losses that are not confirmed as theft must be reported if they rise to "significant loss." Because the term is fact-specific, apply the six factors in 21 C.F.R. §1301.74(c): quantity relative to business type; the specific substances lost; association with individual access; patterns over time; diversion potential of the substances; and local trends. When in doubt, report.

The full significant-loss analysis is covered in the Tough Issues page and the companion article on the one-business-day rule.

How to Complete the Form

Form 106 is submitted electronically through the DEA's Diversion Control Division portal. Have this information ready before you start:

  • Registrant details: Your DEA registration number, business legal name, address, and the registered location where the loss occurred
  • The substances: Each controlled substance involved, by name, dosage form, strength, and exact quantity lost
  • Date of discovery: When the theft or loss was first noticed — this starts both deadlines
  • Date of the theft/loss if known, and the timeframe of the loss window if not
  • Circumstances: What is known about how the loss occurred, including any suspects, evidence, or investigation status
  • Reporting contact: The individual who can answer DEA follow-up questions

Be precise with quantities. Incomplete or inaccurate drug details are a common reason forms get flagged for follow-up, which slows the process and draws extra scrutiny.

Common Mistakes to Avoid

  • Missing the one-business-day notice — the preliminary notification is not optional, even when you are confident the form will follow
  • Waiting for investigation results before reporting — report on discovery, investigate alongside
  • Reporting only the substances you are certain about — include everything discovered in the loss window
  • Submitting incomplete drug details — names, strengths, and quantities must be exact
  • Losing track of the 45-day window — calendar both deadlines at the moment of discovery
  • Treating an internal incident report as sufficient — internal records do not satisfy the federal requirement

After You File

Keep a copy of the submitted form and its confirmation in your records alongside the preliminary notification. Retain all supporting documentation — counts, access logs, witness statements, and the investigation file. DEA records retention standards and your state board requirements will apply, and a complete file demonstrates a good-faith compliance culture if questions come later.

Continue the internal investigation in parallel. A filed Form 106 does not end your obligations — corrective actions, policy updates, and reassessment of controls are expected outcomes after any confirmed diversion event.

Further Reading

See the DEA Form 106 Filing Guide for the full reference, the one-business-day rule explainer for the timing framework, and the Investigation Playbook for what to do from initial report through resolution. The Tough Issues page covers the significant-loss determination factors in depth.