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        Making independent expenditures
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      Reporting independent expenditures on Form 5

Reporting independent expenditures on Form 5 Individuals, groups, corporations and labor organizations (not political committees) must file a report with the Commission on Form 5 at the end of the first quarterly reporting period in which independent expenditures with respect to a given election aggregate more than $250 in a calendar year, and in any succeeding quarterly reporting period during the same year in which additional independent expenditures of any amount are made. Independent expenditure filers are strongly encouraged to contact the Reports Analysis Division for help with filing Form 5.
 Filing reports For each election in which a person who is not a political committee makes independent expenditures, the person shall aggregate its independent expenditures made in each calendar year to determine its reporting obligation. Quarterly reports When persons, groups, or organizations (not political committees) make independent expenditures that aggregate more than $250 during a calendar year with respect to a given election, they file a quarterly report using Form 5. The report must include all the information required on Form 5. They must continue to file quarterly reports for any succeeding reporting period during the same year in which additional independent expenditures of any amount are made.
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      How to report
        Quarterly reports for independent expenditure filers
 24-hour and 48-hour reports In some circumstances, filers may need to file specific and separate reports of independent expenditures. These are called 24- and 48-hour reports. Electronic filers file these reports electronically.Paper filers file by fax or email. 24-Hour reports After the 20th day but more than 24 hours before an election, filers must report any independent expenditures with an aggregate value of $1,000 or more with respect to a given election. 24-hour reports (Form 5) are due within 24 hours of each qualifying independent expenditure. This means that reports are due by 11:59 p.m. Eastern Time on the following day after the expenditure was “publicly distributed or otherwise publicly disseminated.” Filers will also report these expenditures on their next quarterly Form 5.
 Access the Form 5 PDF and instructions
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      How to report
        24-hour reports for independent expenditure filers
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      How to report
        Estimating independent expenditures
 48-hour reports At any time during a calendar year, including non-election years, through the 20th day before an election, filers must report each time they make independent expenditures with an aggregate value of $10,000 or more with respect to a given election. 48-hour reports (Form 5) are due within 48 hours of each qualifying independent expenditure. This means that reports are due by 11:59 p.m. Eastern Time on the second day after the expenditure was “publicly distributed or otherwise publicly disseminated.” Filers will also report these expenditures on their next quarterly Form 5.
 Access the Form 5 PDF and instructions.
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      How to report
        48-hour reports for independent expenditure filers
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      How to report
        Estimating independent expenditures
 Aggregating independent expenditures For 24- and 48-hour reports, a filer will add up (aggregate) the money it spends on independent expenditures for an election to determine whether it must file these reports. Aggregate on a per-election and per-office basis within each calendar year. For example: Do aggregate an independent expenditure made on behalf of a candidate with one made against his or her opponent.Don't aggregate an independent expenditure made on behalf of a Senate candidate with an independent expenditure made on behalf of a House candidate.Don't aggregate two independent expenditures made on behalf of the same candidate in different elections (for example, if one is during a primary election and the other is during a general election).
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      Example scenario
        Aggregating independent expenditures
 Multistate independent expenditures When an independent expenditure is made in support of or opposition to a presidential primary candidate and is publicly distributed or otherwise disseminated in six or more states but does not refer to any particular state, the reporting requirements for multistate independent expenditures apply.
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      How to report
        Multistate independent expenditures
 
 For independent expenditures distributed in fewer than six states, each state’s presidential primary is considered a separate election for purposes of aggregating independent expenditures. Committees must aggregate costs for each state’s presidential primary election on a calendar year basis and list the states and amounts per state on Form 5.
 Date made An independent expenditure is considered made on the date that the communication is publicly distributed or otherwise publicly disseminated. Independent expenditures such as yard signs, mini-billboards, handbills, t-shirts, hats and buttons are “publicly disseminated on any reasonable date starting with the date the filer receives or exercises control over the items in the usual and normal course of dissemination, up to and including the date that the communications are actually disseminated to the public.”
 Read next
            
          
            
          Making independent expendituresDates and deadlinesFEC provides guidance following U.S. District Court decision in CREW v. FEC, 316 F. Supp. 3d 349 (D.D.C. 2018) From the FEC Record Reports due in 2023
 Need help? Get help from the FEC by phone or email
 Continue learning about this topic FECFile independent expenditure reporting for Form 5 filers
 Legal citations Regulations 11 CFR 100.16Independent expenditure 11 CFR 109.10How do political committees and other persons report independent expenditures?
 Advisory opinions AO 2011-28Including the cost of internet ads in independent expenditure reports AO 2003-40Reporting independent expenditures


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


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