Switching filing frequency?

Party committees that do not conduct reportable federal election activity and all PACs have the option 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 non-election year (such as 2021). PACs and party committees are permitted to switch filing frequency once per year. Electronic filers may use Form 99 to notify the Commission of a change in filing frequency. 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 7/31/21 and a year-end report due 1/31/22), but may need to file additional reports if they make contributions or expenditures in connection with a special election.