Refunded contributions
When a party committee makes a contribution that the recipient committee deposits and then refunds, the party committee will report the receipt of the refund.
Reporting on Form 3X
Party committees report receiving a refund on Form 3X, Line 16. The committee must itemize the refund, regardless of the amount of the refund.

The party committee reports receiving a refund of its contribution to Hegel for Congress on Line 16. The party committee includes the candidate committee’s address, date the refund was made, refund amount, calendar year-to-date total, and a clear description, "Refund of contribution itemized in July Quarterly Report."
Do not use Line 16 if the original check is returned uncashed. Instead, report this activity as a voided contribution.
Reporting with FECFile
To enter a refund of a contribution made to a candidate, go to the Summary Page tab, right click on “Line 16 Refunds of contributions made to other federal candidates and committees” and select ”new.”