Federal Election Commission (Revised 05/2016) Page 21

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE E, ITEMIZED 

INDEPENDENT 

EXPENDITURES

(FEC FORM 3X)

General

Definition

The term “independent expenditure” means: “an expenditure by a 

person for a communication expressly 

advocating the election or defeat of a 

clearly identified candidate that is not 

made in cooperation, consultation or 

concert with, or at the request or suggestion of, a candidate, a candidate’s 

authorized committee or their agents, 

or a political party committee or its 

agents. 

When to File

Any political committee that makes 

independent expenditures must report such independent expenditures 

on Schedule E for the applicable 

reporting period. Special additional 

reporting procedures apply to expenditures aggregating $1,000 or more 

and made within 20 days before an 

election; these are described below 

under “24-hour Reports.” In addition, 

special reporting procedures apply to 

expenditures aggregating $10,000 or 

more and are described below under 

“48-hour Reports.”

When the cost of an independent 

expenditure is not known at the time 

of dissemination, estimate the cost on 

the 24/48-Hour Report, and indicate 

via memo text that the amount is an 

estimate. Subsequently, when payment 

is made, report the actual payment on 

Schedule E and include memo text to 

explain that the amount on Schedule E 

is the correct amount, and the amount 

on the 24/48-Hour Report was an 

estimate.

48-hour Reports

Any political committee that makes 

or contracts to make independent 

expenditures regarding a particular 

election (e.g., a particular party’s Presidential nomination or a particular 

Senate general election) aggregating 

$10,000 or more during the calendar 

year up to and including the 20th day 

before an election must ensure that 

the Commission receives a report of 

these expenditures no later than 11:59 

p.m. Eastern Standard/Daylight Time 

of the second day following the date 

on which the independent expenditure 

meeting the $10,000 threshold is publicly distributed or otherwise publicly 

disseminated. See Explanation and 

Justification for 11 CFR 104.4(f). 

The committee must continue to file 

additional 48-hour reports each time 

subsequent independent expenditures 

reach the $10,000 threshold with 

respect to the same election to which 

the first report related. For purposes 

of determining whether 48-hour reports must be filed, aggregations of 

independent expenditures must be 

calculated as of the first date on which 

a communication that constitutes an 

independent expenditure is publicly 

distributed or otherwise publicly disseminated. See 11 CFR 104.4(f). 

The report must include all of the 

information required on Schedule E 

and be filed with the Federal Election 

Commission. Committees that are 

not electronic filers may file 48-hour 

reports by fax or electronic mail. All 

filers may submit 48-hour reports 

online at www.fec.gov. 

24-hour Reports

The committee must also file a 

report of if it makes or contracts to 

make independent expenditures with 

respect to a particular election aggregating $1,000 or more made after 

the 20th day, but more than 24 hours 

before 12:01 A.M. of the day of the 

election. The committee must ensure 

that the Commission receives the report no later than 11:59 p.m. Eastern 

Standard/Daylight Time of the day 

following the date on which the $1,000 

threshold is reached during the final 

20 days before the election. For purposes of determining whether 24-hour 

reports must be filed, aggregations of 

independent expenditures must be 

calculated as of the first date on which 

a communication that constitutes an 

independent expenditure is publicly 

distributed or otherwise publicly disseminated. See Explanation and 

Justification for 11 CFR 104.4(f). The 

report must include all of the information required on Schedule E and be 

filed with the Federal Election Commission. The committee must file a 

new 24-hour report each time it makes 

subsequent independent expenditures 

relating to the same election and aggregating $1,000 or more. Committees 

that are not electronic filers may file 

24-hour reports by fax or electronic 

mail. All filers may submit 24-hour 

reports online at www.fec.gov.

Line By Line Instructions

For Schedule E, enter the full name 

of the committee and the FEC Identification Number in the appropriate 

boxes at the top of the page. Check 

the box “48-hour Report” or “24-hour 

Report” if applicable, and indicate 

whether this a new or amended filing. 

If it is an amendment, provide the filing date of the report it amends.

For each person who receives a 

payment or disbursement during the 

calendar year aggregating in excess of 

$200 in connection with an independent expenditure, provide on Schedule 

E the full name, mailing address and 

zip code of the payee receiving any 

disbursement, the date and amount 

of any independent expenditure aggregating in excess of $200, and the purpose of the independent expenditure 

(e.g., radio, television, newspaper). 

Also indicate, in the election checkoff box, the election for which the 

independent expenditure was made. 

In situations where the committee incurs a reportable obligation for 

an independent expenditure in one 

reporting period, and the communication will be publicly distributed or 

otherwise publicly disseminated in a 

future reporting period, report the 

obligation on Schedule D (Debts and 

Obligations) in the first period and, in 
Page 22 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

the future reporting period, report the 

independent expenditure on Schedule 

E referencing the debt on Schedule D 

(using a memo entry if actual payment has not been made). Continue 

to report the debt on Schedule D and 

itemize payments on it using Schedule 

E until the debt is extinguished.

In situations where the committee 

pays in advance for an independent 

expenditure in one reporting period 

and the communication will be publicly distributed or otherwise publicly 

disseminated in a future reporting period, report the payment on Schedule 

B as an operating expenditure. Then, 

in the future reporting period itemize 

the independent expenditure and its 

date of dissemination on Schedule E, 

and itemize the previous expenditure 

again as a negative entry on Schedule 

B so that total disbursements are not 

inflated.

Along with reporting the purpose 

of the expenditure as required above, 

the committee should also broadly 

characterize disbursements by providing the code for each category of disbursement. Examples of the types of 

disbursements that fall within each of 

the broad categories are listed below. 

Use only one code for each itemized 

disbursement. In cases where the disbursement was for several purposes, 

assign one of the following codes 

according to the primary purpose of 

the disbursement. Note that some of 

the category titles are not acceptable 

as the “purpose” of the disbursement 

and that the categories are not intended to replace or to serve as a substitute 

for the “purpose of disbursement.”

004 Advertising Expenses -including 

general public political advertising (e.g., purchases of radio/

television broadcast/cable time, 

print advertisements and related 

production costs).

In addition, provide the name of 

the candidate, the office sought by 

the candidate (including State and 

Congressional District, where applicable), and whether the independent 

expenditure was in support of, or in 

opposition to, the candidate. Also, 

list the total amount expended in the 

aggregate during the calendar year, per 

election, per office sought. A subtotal 

of itemized expenditures must be disclosed on Line (a) of the last Schedule 

E filed. A subtotal of independent 

expenditures not required to be itemized must also be disclosed on Line (b) 

of the last Schedule E filed.

The total of all independent expenditures (Line (c)) is carried forward to 

the appropriate Line of the Detailed 

Summary Page.

Certification 

The treasurer of the committee 

must sign Schedule E (for electronically-filed reports, type the name of the 

treasurer) and certify under penalty of 

perjury that the expenditure was not in 

fact made in cooperation, consultation 

or concert with, or at the request or 

suggestion of, any candidate or authorized committee or agent thereof. If 

the committee is not a political party 

committee, it must also certify that the 

expenditure was not, in fact, made in 

cooperation, consultation or concert 

with, or at the request or suggestion 

of a political party committee or its 

agents. 

Note: Any other person or entity 

(other than a political committee) that 

makes an independent expenditure 

must file on FEC FORM 5, or, if not 

required to file electronically, may file 

by Form 5 or letter.