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      Repaying operating expenditure debt

How to report
        
        Repaying operating expenditure debt Reporting on Form 3X Party committees report making debt payments on Form 3X. The schedule and line number used to report the payment will vary depending on the type of activity. If the committee is paying a debt for an operating expenditure that is paid for with 100% federal funds and is not Federal Election Activity (FEA), report the debt payment on Schedule B, Line 21(b).If the committee is paying a debt for an operating expenditure that is allocated between federal and nonfederal accounts, report the debt payments on Schedule H4, Line 21(a).If the committee is paying a debt for an independent expenditure, report the debt payment on Schedule E.If the committee is paying a debt for a coordinated party expenditure, report the debt payment on Schedule F.If the committee is paying a debt for Federal Election Activity (FEA) that is eligible for allocation between federal and Levin accounts, report the debt payment on Schedule H6, Line 30(a).
 In this example, the party committee incurred a debt for an operating expenditure. The party committee reports paying the debt to Colonial Law Firm as an operating expenditure on Schedule B, supporting Line 21(b). It includes the vendor's address, payment date, payment amount, and clear purpose of disbursement, "Debt Repayment: Legal Services."
 In addition, the payment will also be disclosed on Schedule D as a “payment this period.” The debt’s outstanding balance at the end of the reporting period will be reduced by the payment amount. The debt will be continuously reported on Schedule D until completely paid off.
 The party committee also shows the debt payment to Colonial Law Firm on Schedule D, supporting Line 10. It shows the vendor's address and a clear debt purpose, "Legal Services." Additionally, the committee shows the $10,500 debt outstanding at the beginning of the period, $0 incurred this period, $2,500 paid this period, and $8,000 outstanding at the close of this period. Since the committee still owes debt to Colonial Law Firm, it will continue disclosing a Schedule D for this debt on future reports until it is paid.
 Note that when the committee itemizes a payment to a credit card company, a payroll company, or reimburses a committee staff member, the committee must also itemize, as memo entry, payments to the original vendor. For payments on Schedule B, memo entries are required for any original vendor for whom payments exceed the $200 threshold during the calendar year. For payments on Schedules H4 or H6, memo entries are required regardless of the amount. The memo entry must include the name and address of the vendor, the purpose of the disbursement and the amount of the disbursement.


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