DEA Form 106: How to Report Theft or Loss of Controlled Substances

What is DEA Form 106?

DEA Form 106 is the Report of Theft or Loss of Controlled Substances. Every DEA registrant — pharmacies, practitioners, hospitals, clinics, vets, distributors — has to report the theft or significant loss of any controlled substance under 21 CFR 1301.76(b). Form 106 is the official record of what was lost, how much, and what happened.

It covers Schedules I through V. (Listed chemicals have their own form, DEA Form 107.)

When you must report

Any theft must be reported, regardless of quantity. A loss must be reported when it’s significant. DEA doesn’t set a fixed threshold; instead the rule lists factors to weigh:

• The quantity lost compared with the type of business
• The specific controlled substances lost
• Whether the loss can be tied to access by specific people or to unique activities
• A pattern of losses over time, and what was done to resolve them
• Whether the drugs are likely targets for diversion
• Local trends and other signs of diversion risk

A few missing tablets of a frequently diverted Schedule II opioid can be significant. When you’re unsure, most compliance advisors say report it; an unreported loss looks worse in an inspection than a reported one.

The two deadlines

1. Within one business day of discovery: notify your local DEA Diversion Field Division Office in writing. A short email or letter with the basics (registrant, DEA number, what happened, what you know so far) meets the intent.
2. Then file the full Form 106 electronically through DEA’s Diversion Control website. DEA currently allows up to 45 days after discovery to complete it, which gives you time to finish your investigation and reconcile counts.

Deadlines and procedures can change, so confirm them with DEA at deadiversion.usdoj.gov. Many states also require you to notify your Board of Pharmacy or another agency, sometimes on a shorter clock. For theft, DEA also expects you to notify local law enforcement.

How to file, step by step

1. Secure what’s left and preserve evidence, including camera footage and access logs.
2. Count and reconcile. Compare a physical count against your perpetual inventory, dispensing records, and invoices to establish what’s missing.
3. Complete Form 106 online. You’ll enter registrant details, the type of incident (for example, employee pilferage, break-in, armed robbery, customer theft, lost in transit), and each drug lost with its NDC, strength, form, and quantity.
4. Keep a copy with your controlled-substance records for at least two years, longer if your state requires.
5. Fix the cause and document what you changed.

What isn’t a loss

• Breakage and spills you can account for. A dropped vial isn’t a theft or loss. If the drug can be recovered, it’s destroyed and recorded on DEA Form 41. If it can’t, document what happened in your inventory records.
• Wastage. The unused part of a dose that was drawn up and administered is recorded as wastage under your policy, usually with a witness, not reported on Form 106.
• Expired stock. Expired controls aren’t lost — they need destruction. Send them to a DEA-registered reverse distributor, which destroys them and completes Form 41. See how to dispose of controlled substances.
• A lost or stolen blank Form 222. Unused order forms are reported to DEA separately, not on Form 106.

Losses in transit

When controlled substances go missing between registrants, 21 CFR 1301.74(c) makes the supplier — the shipping registrant — responsible for reporting in-transit losses by the carrier it selected. If you’re the receiver and a shipment arrives short or not at all, refuse or document the discrepancy and notify the supplier right away. That’s one reason to use a vendor with tracked, tamper-evident packaging and a clean chain of custody.

Form 106 vs. Form 41 vs. Form 222

For the side-by-side on destruction and transfer paperwork, see DEA Form 41 & 222 explained and how to properly destroy controlled drugs.

Preventing the next one

Losses often trace back to expired and unwanted stock that sits in a cabinet long after anyone is counting it. A few habits shrink that risk:

• Keep a perpetual inventory and reconcile it on a schedule. See inventory & recordkeeping.
• Limit access and log who opens the safe or cabinet.
• Get expired controls out of the building. A controlled substance mail-back kit takes them to DEA-registered destruction with chain of custody, Form 222 and Form 41 handled, and a Certificate of Destruction.

This article is general information, not legal advice. Confirm current requirements with DEA and your state.