Switching filing frequency?
Party committees that do not conduct reportable federal election activity and all PACs have the option to choose to file reports on a "monthly" or "quarterly" filing schedule. Some committees prefer to file reports on a monthly basis during a federal election year, and on a less-frequent basis during a nonfederal election year (such as 2017). PACs and party committees are permitted to switch filing frequencies one time per year. To switch your committee's filing frequency in 2017, attach a letter (paper filers only) or a Form 99 to your 2016 year-end report (due 1/31) indicating that you will now be filing reports on the other schedule. If you are switching from monthly to quarterly, be aware that quarterly filers actually file only twice in non-election years (a mid-year report due 7/31/17 and a year-end report due 1/31/18) but must file additional reports if they make contributions or expenditures in connection with a special election.