24- and 48-Hour Reports of Independent Expenditures periods (2025 - 2026)

Political committees and other persons who make independent expenditures (IEs) may have to disclose this activity within 24- or 48-hours based upon the date and amount of the expenditure. During non-election years, such as 2025, filers must submit a new 48-Hour Report each time they make IEs with an aggregate value of $10,000 or more with respect to any given election, up to and including the 20th day before an election.

The following chart provides a breakdown of the periods during which 24- and 48-Hour Reports of Independent Expenditures must be filed in connection with 2025 - 2026 special elections. The IE 48-Hour Report period includes preceding calendar years. As a result, filers may be required to report IEs made in the calendar year that precedes the election to which the independent expenditures relate. For a chronological listing, consult the FEC Calendar.

Political committees must use Form 3X, Schedule E to file 24- and 48-Hour Reports of Independent Expenditures. Persons who are not political committees must use Form 5.