When a PAC makes a contribution that the recipient committee deposits and then refunds, the PAC will report the refund.
Reporting on PAC forms
Political action committees report receiving a refund on Form 3X, Line 16. The committee must itemize the refund, regardless of the amount of the refund.
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.”