How Do I Pull a Transaction to a Specific Line on the FEC Form 3X?
FEC Form 3X: Line by Line Breakdown
Below is a breakdown of each Receipt and Disbursement line on Form 3X. If you want to pull a specific transaction to a particular spot or 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. Regardless of entity type, any contribution 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 paid. If a memo does not appear under the parent transaction on a report, this may be due to the nature of the original Accrued Expense. According to FEC rules, Splits on the original Accrued Expense only pull when the first Accrued Expense Payment is made.
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 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. If the original Inkind came from a party committee, it will itemize on Sch B no matter the amount.
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.
Note: When the reattribution/redesignation happens across reporting periods, the original transaction gets re-reported as a memo. That’s why you’ll see the original transaction on the report with a memo that says Original Contribution as Previously Reported.
Line 23: Contributions to Federal Candidates/Committees and Other Political Committees
Group 1: Federal Support/Oppose Memos
- Transaction Types: Support/Oppose Memo
- Transaction Tag: 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: IE to Support, IE to Oppose
- Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense
- Allocation Type: None
- Financial Account: Not State or Levin
Note: The Support/Oppose memo must be to an entity that has a Federal jurisdiction.
When there is an Accrued Expense with no payment:
- We disclose the Independent Expenditure information on Sch E as a memo. Per the FEC’s request, 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.
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: None, IE to Support, IE to Oppose
- 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 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 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 paid.
Group 3: 100% FEA Support/Oppose Memos
- Transaction Types: Support/Oppose Memo
- Transaction Tag: 100% FEA
- Original Transaction Type: Non-Monetary Expense
- Allocation Type: None
- 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 Independent Expenditures are 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
- See Line 24 (Schedule E)
Note: If Schedule E is not showing, then this may be due to an S/O Memo attached to an Expense being dated later than the Expense itself, i.e., paying for an IE first and disseminating in a later reporting period.
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.