The C4 distinguishes between receipt totals and expense totals. WA considers Refunded Contributions to be negative receipts rather than positive expenses.
On the Form C4, Refunded Contributions are listed three times:
- On Schedule A3 as an Expense
- On Schedule C1 as a Contribution correction
- On Schedule C2 as an Expense correction
What this does is essentially move the transaction:
- Listing the Refunded Contribution as an Expense because the filer sent money out
- Listing it as Expense Correction to remove it from the Expense side
- Listing it as a Receipt Correction to move it to the Receipt side
