How Do I Pull a Transaction to a Specific Line on the FEC Form 3X?

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Applies To: Federal Election Commission – Political Action Committees (PACs)

FEC Form 3X: Line by Line Breakdown

Below is a breakdown of each Receipt and Disbursement line on the Form 3X. If you are looking to pull a specific transaction to a specific spot, or want to know how transactions pull to the FEC Form 3X, you will find that information below.

Schedule A

Line 11ai: Contribution From Individuals/Persons Other Than Political Committees

Transaction Types: Monetary Contribution, Inkind Contribution
Financial Account: Not State or Carey
Entities: All entities besides Political Committees

Line 11b: Contribution From Political Party Committees

Transaction Types: Monetary Contribution, Inkind Contribution
Financial Account: Not State or Carey
Entities: Political Party Committees

Line 11c: Contributions From Other Political Committees (such as PACs)

Transaction Types: Monetary Contribution, Inkind Contribution
Financial Account: Not State or Carey
Entities: All Political Committees besides Party Committees

Line 12: Transfers From Other Authorized Committees

Group 1: Transfers from Unaffiliated Committees

Transaction Types: Monetary Contribution
Transaction Tag: Transfer
Financial Account: Not State or Carey
Entities: Political Committees

Group 2: Contributions from Related Committees

Transaction Types: Monetary Contribution, Inkind Contribution
Financial Account: Not State or Carey
Entities: Committee that has a relationship with the filer (example: Authorized Committee)

Line 13: All Loans Received

Transaction Types: Loan Received
Financial Account: Not State or Carey

Line 14: Loan Repayments Received

Transaction Types: Loan Made Repayment
Financial Account: Not State or Carey

Line 15: Offsets to Operating Expenditures (Refunds, Rebates, etc.)

Transaction Types: Refunded Expense
Without Tag: Refund of Contribution Made
Financial Account: Not State or Carey

Note: If the original expense is allocated, the refunded expense must also be allocated to return the correct amounts to both state and federal accounts. If those payments do not need to be allocated, then remove the allocation (after filing an amendment), and that refunded expense will pull to Line 15.

Line 16: Refunds of Contributions Made to Federal Candidates and Other Political Committees

Transaction Types: Refunded Expense
Transaction Tag: Refunds of Contribution Made
Financial Account: Not State or Carey

Line 17: Other Receipts (Dividends, Interest, etc.)

Group 1: Other Income

Transaction Types: Other Income
Financial Account: Not State or Carey

Group 2: Contributions entered into Carey Account

Transaction Types: Monetary Contribution
Financial Account: Carey

NOTE: If your account is set up to support Carey funds and you need to ensure these report correctly on Line 17 instead of 11a, ensure the contributions are deposited into accounts associated with the filer marked as Carey. Any contribution, regardless of entity type, will pull to Line 17 if the above steps are taken. Also be aware the text Non Contribution Account is automatically added to transactions associated with your Carey account.

Schedule B

Line 21a (Sch H4): Allocated Federal/Non-Federal Activity

Group 1: Allocated Expenses

Transaction Types: Expense, Accrued Expense Payment, Refunded Expense
Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support

Group 2: Allocated Splits of Accrued Expenses

Transaction Types: Splits of Accrued Expense
Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
Financial Account: Not State or Carey

Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Group 3: Allocated Inkind Contributions

Transaction Types: Inkind Contribution
Allocation Type: Administrative, Voter Drive, Exempt, Public, Communications, Direct Fundraising, Direct Candidate Support
Financial Account: State

Line 21b: Other Federal Operating Expenditures

Group 1: Expenses & Accrued Expense Payments

Transaction Types: Expense, Accrued Expense Payment
Allocation Type: None
Financial Account: Not State or Carey

Group 2: Splits of Accrued Expenses to Support/Oppose Federal

Transaction Types: Splits of Accrued Expense
Allocation Type: None
Financial Account: Not State or Carey

Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Group 3: IEs to Support & IEs to Oppose

Transaction Types: Support/Oppose Memo
Transaction Tag: IEs to Support, IEs to Oppose
Allocation Type: None
Financial Account: Not State or Carey

Note: The original expense pulls to Line 21b ONLY if the original expense date is earlier than the IE date.

Group 4: Inkind Contributions

Transaction Types: Inkind Contribution

Note: Inkind contributions are reported as both contributions and expenses for a net zero cash impact.

Group 5: Conduit – Conduit Check Fees

Transaction Types: Monetary Contribution
Transaction Tag: Conduit – Conduit Check

Note: ISP automatically calculates processing fees based on difference of total of donations and the deposit amount.

Line 22: Transfers to Other Authorized Committees

Group 1: Expenses to Related Committees

Transaction Types: Expense
Entities: Political Committee that have a relationship with the Filer

Group 2: Reattributions/Redesignations to Related Committees

Transaction Types: Expense
Dependent tag: Reattribution, Redesignation
Entities: Political Committee AND Has relationship with the Filer

Note: These will be reported as memos.

Line 23: Contributions to Federal Candidates/Committees and Other Political Committees

Group 1: Federal Support/Oppose Memos

Transaction Types: Support/Oppose Memo
Transaction Tag: Non-IEs to Support, Non-IEs to Oppose, {none}
Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense Payment
Allocation Type: None
Financial Account: Not State or Carey

Note: The Support/Oppose memo must be to an entity that has a Federal jurisdiction.

Group 2: Splits of Accrued Expenses

Transaction Types: Splits of Accrued Expense
Allocation Type: None
Financial Account: Not State or Carey

Note: Original Accrued Expense must have a Support/Oppose Memo; the Support/Oppose memo must be to an entity that has a Federal jurisdiction; Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Line 24: Independent Expenditure (Schedule E)

Transaction Types: Support/Oppose Memo
Transaction Tag: IEs to Support, IEs to Oppose
Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense
Allocation Type: None
Financial Account: Not State or Levin

Line 25: Coordinated Party Expenditures (Schedule F)

Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown

Line 26: Loan Repayments Made

Transaction Types: Loan Received Repayment

Line 27: Loans Made

Transaction Types: Loan Made

Line 28a: Refunds of Contributions to Individuals/Persons other than Political Committees

Transaction Types: Refunded Contribution, Inkind Contribution (Reversal)
Entities: All entities besides Political Committees or the Candidate

Line 28b: Refunds of Contributions to Political Party Committees

Transaction Types: Refunded Contribution, Inkind Contribution (Reversal)
Entities: Political Party Committees

Line 28c: Refunds of Contributions to Other Political Committees (such as PACs)

Transaction Types: Refunded Contribution, Inkind Contribution (Reversal)
Entities: All Political Committees except Party Committees

Line 29: Other Disbursements

Group 1: Expenses with Reporting Code 012

Transaction Types: Expenses, Accrued Expense Payment, Non-Monetary Expense
Reporting Code: 012

Group 2: Support/Oppose Memos to Non-Federal Entities

Transaction Types: Support/Oppose Memo
Transaction Tag: Non-IEs to Support, Non-IEs to Oppose, {none}
Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense Payment
Allocation Type: None
Financial Account: Not State or Carey

Note: The Support/Oppose memo must be to an entity that DOES NOT have a Federal jurisdiction

Group 3: Non-Monetary Expenses

Transaction Types: Non-Monetary Expense

Group 4: Splits of Accrued Expenses with Reporting Code 012

Transaction Types: Splits of Accrued Expense when the whole Accrued Expense had Reporting Code 012
Allocation Type: None
Financial Account: Not State or Carey

Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Group 5: Splits of Accrued Expenses to Support/Oppose Non-Federal

Transaction Types: Splits of Accrued Expense
Allocation Type: None
Financial Account: Not State or Carey

Note: Original Accrued Expense must have a Support/Oppose Memo; the Support/Oppose memo must be to an entity that DOES NOT have a Federal jurisdiction; Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Group 6: Carey Expense & Accrued Expense Payments

Transaction Types: Expense, Accrued Expense Payment
Financial Account: Carey

Group 7: Carey Support/Oppose Memos

Transaction Types: Support/Oppose Memo
Allocation Type: None
Financial Account: Carey

Group 8: Other Disbursement

Transaction Types: Expense, Accrued Expense Payment
Transaction Tag: Other Disbursement

Note: Federal or Non-Federal Jurisdiction does not matter if the original (parent) transaction is associated with the Carey account

Line 30a / Sch H6: Allocated Federal / Levin Election Activity

Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Line 30b: Federal Election Activity Paid Entirely With Federal Funds

Group 1: 100% FEA Disbursements

Transaction Types: Expense, Accrued Expense Payment, Non-Monetary Expense
Allocation Type: None
Reporting Code: 100% FEA
Financial Account: Not State, Levin, or Carey

Group 2: 100% FEA Splits of Accrued Expenses

Transaction Types: Splits of Accrued Expense
Allocation Type: None
Reporting Code: 100% FEA
Financial Account: Not State, Levin, or Carey

Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Group 3: 100% FEA Support/Oppose Memos

Transaction Types: Support/Oppose Memo
Transaction Tag: Non-IEs to Support, Non-IEs to Oppose, {none}
Original Transaction Type: Non-Monetary Expense
Allocation Type: None
Reporting Code: 100% FEA
Financial Account: Not State, Levin, or Carey

Note: The Support/Oppose memo must be to an entity that has a Federal jurisdiction. Use of the 100% FEA TAG will always pull Support/Oppose memos to line 30b even if there are Independent Expenditures indicated.

Schedule C: All Loans Received

Group 1: Loans Received

Transaction Types: Loan Received
Financial Account: Not State or Carey

Group 2: Loan Received Guarantees

Transaction Types: Loan Received Guarantee
Financial Account: Not State or Carey

Schedule C1: Loans and Lines Of Credit From Lending Institutions

Transaction Types: Loan Received
Financial Account: Not State or Carey
Entities: Financial Institution/Credit Card Issuer

Schedule D: Debts and Obligations

Transaction Types: Accrued Expense
Financial Account: Not State or Carey

Note: Debts will itemize on Schedule D if it meets one of two conditions:

It has been outstanding for 60+ days
OR
It has a beginning/outstanding balance over $500 in the aggregate to the entity.

Schedule E: Itemized Independent Expenditures

Transaction Types: Expense, Accrued Expense, Accrued Expense Payment

When there is an Accrued Expense with no payment:

We disclose the Independent Expenditure information on Sch E as a memo. Per request of the FEC, we do not disclose a payment date, just a dissemination date.
The original Accrued Expense is still disclosed on Sch D.

When there is a payment on the Accrued Expense:

We disclose the payment to the original entity on Sch E. We removed the Support/Oppose information from this transaction, and added the memo text “Debt Payment. See additional transactions for Independent Expenditure details.”
We disclose the Independent Expenditure information as a memo. We pull the Accrued Expense Payment date (not the original Accrued Expense date) as the payment date.

Schedule H1: Method of Allocation

Add a new allocation with type Administrative, Exempt, Public Communications, Voter Drive

Schedule H2: Allocation Ratios for Allocable Fundraising Events and Direct Candidate Support Activities Appearing on this Report

Transaction Types: Allocation Transfer, Expense, Refunded Expense, Accrued Expense Payment, Inkind Contribution
Allocation Type: Direct Candidate Support, Direct Fundraising

Note: Transaction with the Allocation must be on the current report

Schedule H3: Transfers from Non-Federal Accounts for Allocated Federal / Nonfederal Activity

Group 1: Allocation Transfers

Transaction Types: Allocation Transfer
Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support

Group 2: Allocated Inkind Contributions

Transaction Types: Inkind Contribution
Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
Financial Account: State

Schedule H4: Allocated Federal/Non-Federal Activity

See Line 21a (Sch H4)

Schedule H5: Transfers from Levin Accounts for Allocated Federal Election Activity

Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Schedule H6: Allocated Federal / Levin Election Activity

Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Schedule L-A: Itemized Receipts of Levin Funds

Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Schedule L-B: Itemized Disbursements of Levin Funds

Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

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