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How to report

Repaying independent expenditure debt

In this example, the PAC made a $14,500 independent expenditure supporting candidate Louisa Adams in the Massachusetts Senate election in a previous reporting period. At the time it was incurred, the PAC reported this on Schedule D as a debt.

The PAC is now repaying the debt owed. The payment will be shown on Schedule E of Form 3X and on Schedule D.


The PAC reports paying the debt to Blue Star Productions as an independent expenditure on Schedule E. It includes the vendor's address, payment and dissemination dates since both are known, the payment amount, and a clear purpose of disbursement, "TV Ad." The PAC also includes that the independent expenditure was made to support Louisa Adams in the primary election for Massachusetts’ Senate seat.


The PAC also shows the debt payment to Blue Star Productions on Schedule D, supporting Line 10. It shows the vendor's address and clear debt purpose, "TV Ad." Additionally, the committee shows the $14,500 debt outstanding at the beginning of the period, $0 incurred this period, $14,500 paid this period, and $0 outstanding at the close of this period.

Reporting with FECFile

To enter a debt payment, go to the Loans/Debts tab, right click on the debt you are paying and select “Loan/Debt payment.” In the “Loan/Debts payments” window, choose “Add new…” This will add the payment to Schedule D as well as disclose the payment on the appropriate disbursement line and schedule.

Learn more about reporting debts in FECFile