For reporting a refund to an Independent Expenditure (IE) that was reported on the FEC Form 3x:
It should appear on Line 15 (Offset to Operating Expenditure) rather than Line 16 (Refunds of Contributions Made) because:
a) it’s a refund from the Vendor and
b) it was not a contribution made, it was an Independent Expenditure made.
Enter this as a Refunded Expense with a compliance note such as “Refund from [Vendor] was for an IE that has not yet been disseminated, and has no plans to disseminate in the future.” or “Refund from [Vendor] for an IE originally reported on [Year-End 2024, Q1 2023]” (or whatever is appropriate)
If the IE was reported on the 24-IE or 48-IE but not yet reported on the next Form 3x, amend the 24-IE/48-IE to remove the Independent Expenditure in question.
