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  • FEC Record: Reporting

Reports due in 2024

January 3, 2024

This article describes the filing requirements for 2024. Additional information is available on the FEC's Dates and deadlines web page.

Year-End reports covering 2023 activity

All committees must file a 2023 Year-End report due January 31, 2024, that covers activity through December 31, 2023. To help committees prepare their reports, the Commission will host reporting and FECFile webinars for PACs and Party committees on January 17, 2024, and for candidates on January 24, 2024.

Reports covering 2024 activity

To find out which reports your committee must file in 2024, check the Filing frequency by type of filer webpage and click the links to access the appropriate reporting tables. Please note that committees active in special elections in 2024 may have to file additional special election reports.

Notification of filing deadlines

In addition to publishing this article and the online reporting tables, the Commission emails committees reporting reminders shortly before filing deadlines. These reminders are distributed exclusively by email, so every committee should ensure that the email address on its Statement of Organization (Form 1) is current. Each committee may list up to two email addresses. To amend Form 1, electronic filers must submit Form 1 filled out in its entirety. Paper filers should include only the committee’s name, address, FEC identification number and the updated or changed portions of the form. Committees may also use our online webform to update their information. (Paper filers should be aware that submitting a webform obligates them to file electronically for the balance of the calendar year.)

Treasurer’s responsibilities

The Commission provides reminders of upcoming filing dates as a courtesy to help committees comply with the filing deadlines set forth in the Federal Election Campaign Act and Commission regulations. Committee treasurers are responsible for filing committee reports on time. Not receiving a reporting reminder does not excuse committee treasurers for failing to comply with any filing deadline.

Filing electronically

Under the Commission’s mandatory electronic filing regulations, political committees and other persons required to file reports with the Commission that receive contributions or make expenditures, including independent expenditures, aggregating in excess of $50,000 in a calendar year—or have reason to expect to do so—must file all reports and statements electronically.

Reports filed electronically must be received and validated by the Commission by 11:59 p.m. Eastern Time on the filing date. Electronic filers who file on paper or submit an electronic report that does not pass the Commission’s validation program by that time on the filing deadline will be considered nonfilers and may be subject to enforcement actions, including administrative fines.

The Commission’s electronic filing software, FECFile, is free and can be downloaded from the FEC's website. All reports filed must be filed in version 8.4 of the electronic filing software. Reports filed in previous versions of the software will not be accepted. Filers may also use commercial or privately developed software as long as the software meets the Commission’s format specifications. Committees using commercial software should contact their vendors to ensure their software meets the latest specifications.

Timely filing for paper filers

Registered and certified mail

Reports sent by registered or certified mail are considered to be filed on the date of their postmark. Accordingly, pre-election reports sent by registered or certified mail must be postmarked on or before the mailing deadline to be considered timely filed; other reports must be postmarked by the filing deadline. A committee sending its reports by registered or certified mail should keep its mailing receipt with the U.S. Postal Service (USPS) postmark as proof of mailing, because the USPS does not keep complete records of items sent by certified or registered mail.

Overnight mail

Reports sent via overnight mail will be considered timely filed if the report is postmarked on or before the filing deadline. “Overnight mail” includes Priority Mail or Priority Express Mail having a delivery confirmation, or an overnight service with which the report is scheduled for next business day delivery and is recorded in the service’s online tracking system. Note that “Express Mail” as referred to in FEC regulations has been renamed “Priority Express Mail” by the USPS. Reports filed via overnight mail will be considered timely filed if the report is received by the delivery service on or before the mailing/filing deadline. A committee sending its reports by Priority Mail or Priority Express Mail, or by an overnight delivery service, should keep its proof of mailing or other means of transmittal of its reports.

Other means of filing

Reports sent by other means — including first class mail — must be received by the FEC before close of business on the filing deadline. Forms may be downloaded from the FEC's website. Reports submitted by first-class mail will be considered filed when actually received by Commission staff. The FEC does not have statutory authority to extend filing deadlines, but it may choose not to pursue administrative fines against filers prevented from filing by reasonably unforeseen circumstances beyond their control.

FEC address

All reports must be addressed to the Federal Election Commission, 1050 First Street, NE, Washington, DC. Reports sent via the U.S. Postal Service should use Zip code 20463. Those sent by other delivery services should use 20002.

Authorized committees of candidates

House and Senate candidates

All campaigns that have a reporting obligation must file quarterly reports. Generally, an individual becomes a candidate for federal office, thus triggering registration and reporting obligations, when their campaign exceeds $5,000 in either contributions received or expenditures made. If the campaign has not exceeded the $5,000 threshold, it is not required to file reports.

The principal campaign committees of House and Senate candidates must also file pre-primary election and pre-general election reports before any election in which the candidate participates. (This includes unopposed candidates and candidates whose names do not appear on the ballot.) These committees also must file a post-general election report if the candidate participates in the general election.

Principal campaign committees of candidates who ran in past elections or are running in future elections must also file quarterly reports in 2024. A committee that wishes to stop filing reports with the FEC must file a termination report. Committees must continue filing reports until the Commission notifies them in writing that their termination report has been accepted.

48-Hour Notices

Principal campaign committees of House or Senate candidates running in any 2024 election must a 48-Hour Notice (Form 6) anytime they receive a contribution of $1,000 or more per source (including loans) received after the 20th day, but more than 48 hours, before an election. 48-Hour Notice deadlines are listed online at the Commission’s website.

Presidential candidates

All principal campaign committees of presidential candidates must file on either a monthly or a quarterly schedule in 2024. If, on January 1, 2024, the committee has received or anticipates receiving contributions aggregating $100,000, or has made or anticipates making expenditures aggregating $100,000, the committee must file monthly reports in 2024. Only committees that have neither met nor anticipate meeting either of those thresholds may file quarterly. Note that quarterly filers must also file a pre-election report for each election in which the candidate seeks nomination or election.

Presidential committees able to change their reporting schedule and that wish to do so are required to notify the Commission in writing. Electronic filers must file this request electronically. After filing this notice of change in filing frequency with the Commission, all future reports must follow the new filing schedule. Please note that, as explained, presidential committees that have received contributions or made expenditures of $100,000 or more during the current presidential election cycle or expect to do so must file monthly reports in 2024. The committee will receive a letter from the Commission approving the filing frequency change.

Candidates with more than one authorized committee

If a candidate has more than one authorized committee, the principal campaign committee files, with its own report (FEC Form 3 or 3P), a consolidated report of receipts and disbursements (FEC Form 3Z) showing its own activity as well as the activity of all other authorized committees of the candidate.

State, district and local party committees

State, district and local party committees that engage in reportable “federal election activity” must file on a monthly schedule. Committees that do not engage in reportable “federal election activity” may file on a monthly or quarterly basis in 2024.

National party committees

National committees of political parties must file on a monthly schedule.

Other political committees

Political committees (PACs), including separate segregated funds, committees with non-contribution accounts (Hybrid PACs), independent expenditure-only committees (Super PACs) and other nonconnected committees that filed on a semi-annual basis during 2023 file on a quarterly basis in 2024. PACs that filed on a monthly schedule in 2023 continue to file on a monthly schedule in 2024.

Pre- and post-election reports

Please note that in 2024, party committees and PACs that file monthly reports must file a pre-general election report and a post-general election report in lieu of the reports otherwise due in November and December. Similarly, party committees and PACs that file quarterly reports in 2024 must also file:

  • A pre-primary election report and a pre-general election report before any election in which the committee makes a contribution to or an expenditure on behalf of a candidate in that election, if not previously disclosed; and
  • A post-general election report.

Changing filing frequency

PACs may change their filing schedule once a year but must first notify the Commission in writing (or electronically, if electronic filers). A committee may change its filing frequency only once per calendar year.

The committee will receive an email from the Commission approving the filing frequency change.

Independent expenditures

Political committees and other persons who make independent expenditures may have to disclose this activity within 24 or 48 hours based upon the date and amount of the expenditure. Note that aggregations of independent expenditures must be calculated as of the first date on which a communication that constitutes an independent expenditure is publicly disseminated, and as of the date that any such communication with respect to the same election is subsequently publicly disseminated.

Political committees must use FEC Form 3X, Schedule E, to file 24- and 48-Hour Reports.

Persons and other entities that are not political committees must use FEC Form 5.

Political committees must report all independent expenditures, regardless of whether or not they trigger the 24- or 48-hour reporting thresholds, on their regularly scheduled campaign finance reports. These independent expenditure reports are not required when a party committee or PAC makes a contribution directly to a candidate.

Persons and other entities that are not political committees must disclose independent expenditures in a quarterly report filed on FEC Form 5 once the expenditures exceed $250 in a calendar year in connection with a given election. Form 5 filers are not required to file quarterly reports for periods in which they have not made any independent expenditures. However, they must file quarterly reports for periods in which they made expenditures aggregating over $250 in a calendar year for a given election, regardless of whether or not they have already reported that activity in a 24- or 48-Hour Report.

A chart listing the 24- and 48-hour reporting periods for independent expenditures made in 2024 is available on the FEC’s website.

Committees active in special elections

Principal campaign committees of candidates running in any 2024 special election must file pre- and post-election reports in addition to regularly scheduled reports. Principal campaign committees of candidates running in any 2024 special election also must file 48-Hour Notices for any contributions of $1,000 or more per source (including loans) received after the 20th day, but more than 48 hours before an election.

PACs and party committees supporting candidates running in special elections may also have to file pre- and post-election reports unless they file on a monthly basis. All PACs, as well as individuals, corporations, labor organizations and all other persons, are subject to 24- and 48-hour reporting of independent expenditures made before an election.

Reporting deadlines for special elections will be published in the Record and on the Dates and deadlines page.

Electioneering communications

Additionally, individuals and other persons who make disbursements for “electioneering communications” that aggregate in excess of $10,000 must disclosure statements with the Commission within 24 hours of when such communications are distributed to the public. A chart detailing the electioneering communication periods for 2024 primary and runoff elections is available on the FEC's website.

Disclosure of lobbyist bundling activity

Campaign committees, party committees and leadership PACs that are otherwise required to file reports in connection with an election (including special elections) must simultaneously file FEC Form 3L if they receive two or more bundled contributions from any lobbyist/registrant or lobbyist/registrant PAC that aggregate in excess of the lobbyist bundling disclosure threshold during the election reporting period.

The lobbyist bundling disclosure threshold for calendar year 2023 was $21,800. This threshold amount may increase in 2024 based upon the annual cost of living adjustment (COLA). As soon as the adjusted threshold amount is available, the Commission will publish it in the Federal Register and post it on its website. For more information on these requirements is available on the FEC website.

Additional information

For more information on 2024 reporting dates:



11 CFR 100.3(a)
Definition of candidate

11 CFR 100.5
Political committee

11 CFR 100.19
Timely filed reports; electronically filed reports

11 CFR 102.2
Email on Statement of Organization (FEC Form 1)

11 CFR 104.1(a)
Treasurer must file reports

11 CFR 104.3(f)
Contents of reports; Consolidated reports

11 CFR 104.5(a)-(f), (h) and (i)
Filing dates for candidates; filing dates for committees that are not authorized committees of candidates; date of filing; 48-hour notice of contributions; special election reports; retaining proof of mailing

11 CFR 104.7
Treasurer must use “best efforts”

11 CFR 104.14(a), (d)
Treasurer’s Responsibilities

11 CFR 104.18(a)(1)-(2) and (e)
Mandatory electronic filing and validation program


  • Author 
    • David Garr
    • Communications Specialist