Quarterly filers
If an SSF chooses to file quarterly during an election year, it will submit at least five reports covering its financial activity:
- Three quarterly reports
- One post-general report
- One year-end report
Quarterly reports
| Report type | Dates covered | Due |
|---|---|---|
|
Quarterly (Form 3X) |
January 1 through March 31 April 1 through June 30 July 1 through September 30 |
April 15 July 15 October 15 |
|
Post-general (Form 3X) |
Close of books of your most recent report through the 20th day after the general election | 30 days after the election |
|
Year-end (Form 3X) |
Close of post-general report through December 31 | January 31 (following year) |
In addition to the five reports listed above, the committee may also need to file pre-primary, pre-general and special election reports.
The FEC may waive the filing of a quarterly report if its deadline falls close to a pre-election report’s filing deadline. Check FEC.gov to determine if a report has been waived.
Pre-primary reports
An SSF must file a pre-primary report if it makes contributions or expenditures (including independent expenditures) in connection with a primary election during the pre-primary reporting period.
Primary election dates vary by state. An SSF may need to file several pre-primary reports if it makes contributions or expenditures in connection with candidates in several states.
| Report type | Dates covered | Due |
|---|---|---|
|
Pre-primary (Form 3X) |
Close of books on your most recent report through the 20th day before a primary election |
12 days before election day, or Postmarked 15 days before election day, if you file by registered, certified or overnight mail |
For example: An SSF supports a candidate running in a primary on September 7. It makes expenditures supporting that candidate on August 1. They weren’t included in the most recent quarterly report, which was due July 15. Therefore, the SSF must file a pre-primary report.
If an SSF is going to be active in many primary elections, the committee may find it easier to file monthly. Monthly filers don’t have to file pre-primary reports.
Pre-general reports
Leading up to a general election, an SSF must file a pre-general report if it makes contributions or expenditures (including independent expenditures) in connection with that election during the pre-general election reporting period.
| Report type | Dates covered | Due |
|---|---|---|
|
Pre-general (Form 3X) |
October 1 through the 20th day before the general election | 12 days before the general election or postmarked 15 days before the general election, if you file by registered, certified or overnight mail |
Special election reports
If a quarterly-filing SSF makes contributions or expenditures (including independent expenditures) in connection with a special election, it may need to file a special election report. (Monthly-filing SSFs do not have to file special election reports.)
| Report type | Dates covered | Due |
|---|---|---|
|
Special election (Form 3X) |
Dates are published in the Federal Register, FEC Record and on FEC.gov | Deadlines are published in the Federal Register, FEC Record and on FEC.gov |