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Operating expenses of nonconnected PACs

Administrative expenses include, for example, rent, utilities, salaries and office supplies that are not directly attributable to a clearly identified candidate. Such expenses may be allocated if the committee maintains federal and nonfederal accounts. 

Report all operating expenditures other than shared (allocated) operating expenditures on Line 21(b).

Itemize them on a Schedule B for Line 21(b) once payments to any payee exceed $200 in a calendar year.

Income tax

Include income taxes paid by the committee as other federal operating expenditures on Line 21(b). Itemize income tax payments on Schedule B only if they aggregate over $200 per year to the same payee—i.e., the local, state or federal government.