NJ Form R-1 Line by Line

Applies To: New Jersey

New Jersey Form R–1 is a periodically filed Report of Contributions and Expenditures.

Use the Standard version to see what the report will look like if it follows standard itemization rules. Use the Itemize All Contributions to efile.

The state upload system is generally good at catching duplicate transactions that have already been uploaded once. Nonetheless, we suggest you only commit one file per report.

Line-by-Line Description

Expense Splits and Accrued Expense Splits are not supported by the state’s upload tool.

Schedule 1: Monetary Contributions

Transaction Type: Monetary Contributions. To mark as a Currency contribution, set the Transaction Method to Cash.

Schedule 2: Inkind Contributions

Transaction Type: Inkind Contributions

Schedule 3: Dividends/Interest

Transaction Type: Other Income

Note: This cannot be imported to state system and must be copied over manually.

Schedule 4: Refunded Disbursements/Reimbursements to Committee

Transaction Type: Refunded Expenses, Reversed Expenses

Note: This cannot be imported to state system, must be copied over manually.

Schedule 5: Loans Received

Transaction Type: Loans Received in period. To mark as a Currency loan, set the Transaction Method to Cash

Schedule 6: Adjustments (Refunds of Contribution)

Transaction Type: Refunded Contributions, Reversed Monetary Contributions

Note: This cannot be imported to the state system and must be copied over manually.

Schedule 7: Account Transfers

This is not supported at this time.

Schedule 8: Operating/Campaign Expenses

Transaction Type: Expenses without dependent Support/Oppose Memos, Accrued Expenses without dependent Support/Oppose Memos, Accrued Expense Payments, and Loan Received Repayments

Accrued Expense Payments that have the original Accrued Expense in the same period are not reported due to state rules. Instead, the total payment amount is reported as the disbursed amount of the original Accrued Expense and the disbursed date is the date of the latest payment in period.
Accrued Expense Payments with originals before the period and also the Loan Received Repayments cannot be imported to the state system and must be copied over manually. They are pulled to a separate PDF page for this reason.
Only the cash impact is reported on the Page 2 Summary Page.

Schedule 9: Other Expenses

Transaction Type: Expenses without dependent Support/Oppose Memos tagged Other Disbursements, Accrued Expenses without dependent Support/Oppose Memos tagged Other Disbursements

Schedule 10: Contributions Made to Candidates or Committees

Transaction Type: Support/Oppose Memos with original Expenses to Political Committees

Schedule 11: Expenditures On Behalf of Candidates or Committees

Transaction Type: Support/Oppose Memos with original Expenses to entities other than Political Committees

Note: It does not support Support/Oppose Memos with original Accrued Expenses.

Schedule 12: Debts and Obligations Owed by Committee

This is a Paper Only schedule. Outstanding balances are tracked in the state system.

Note: It pulls Loans Received with Outstanding Balances and Accrued Expenses with Outstanding Balances. It does not support Balance Reductions.

Schedule 13: Debts and Obligations Owed to Committee

This is not supported at this time.