FEC fundraising deadlines fall on a schedule set by your committee type. For 2026, quarterly filers owe reports on April 15, July 15, and October 15, with a year-end report due January 31, 2027, and added pre-general and post-general reports around election day. Monthly filers submit by the 20th of each month. Miss any of these and the Federal Election Commission’s Administrative Fine Program assesses a penalty automatically.
The 2026 Quarterly Calendar
Quarterly reporting is the default for House and Senate campaign committees, and it’s the option chosen by many PACs and party committees. Every report has two dates: the close of books, which is the last day of the reporting period, and the filing deadline, which is when the report must reach the Commission. Confusing the two is one of the easiest ways to file late.
Here is the 2026 quarterly schedule:1Federal Election Commission. 2026 Quarterly Reports
- April Quarterly: covers activity through March 31, due April 15
- July Quarterly: covers activity through June 30, due July 15
- October Quarterly: covers activity through September 30, due October 15
- Pre-General: covers activity through October 14, due October 22
- Post-General: covers activity through November 23, due December 3
- Year-End: covers activity through December 31, due January 31, 2027
Each reporting period begins the day after the close of books on your previous report. New committees that haven’t filed before must cover all activity from the date of registration through the close of books for the first report.1Federal Election Commission. 2026 Quarterly Reports
PACs and party committees that file quarterly in election years switch automatically to semi-annual reporting in non-election years, covering January through June and July through December.2Federal Election Commission. PAC Non-Election Year Filing House and Senate committees stay on the quarterly track year-round.
Monthly Filers
Monthly reports are due by the 20th of each month and cover activity through the last day of the preceding month.3eCFR. 11 CFR 104.5 – Filing Dates Monthly filers keep this schedule in election and non-election years alike, producing twelve reports annually. In election years they still owe the same pre-election and post-election reports as quarterly filers.
Pre-Election, Post-Election, and Last-Minute Notices
The final weeks before an election add deadlines that don’t follow the normal cadence, and the reporting windows tighten fast.
Pre-Election Reports
A pre-election report covers activity from the first day of the current quarterly reporting period through the 20th day before the election, and it is due 12 days before election day.4Federal Election Commission. Pre-Election Reports That leaves only eight days between close of books and filing. Campaigns that aren’t watching this compressed window tend to get caught by it.
48-Hour Notices
During the window that starts 20 days before election day and ends 48 hours before it, any contribution of $1,000 or more triggers a separate filing. The committee must file a 48-hour notice on Form 6 within 48 hours of receiving the contribution, and a postmark alone is not timely.5Federal Election Commission. 48-Hour Notices This applies to House, Senate, and quarterly-filing presidential committees. The scope is broader than many treasurers expect: it reaches monetary and in-kind contributions, candidate personal funds, earmarked contributions, loans from non-bank sources, and guarantees of bank loans.6Federal Election Commission. Instructions for FEC Form 6 The contribution must also be itemized again on the next regular report.
24-Hour Reports for Independent Expenditures
PACs and other groups making independent expenditures face a parallel duty. Once independent spending on a specific election reaches $1,000 in aggregate after the 20th day before election day, the group must file a 24-hour report within 24 hours of the communication being publicly distributed.7Federal Election Commission. 24-Hour Reports Each additional $1,000 in spending on the same election triggers another filing.
Which Schedule Applies to You
Committee type sets the calendar. House and Senate campaign committees file quarterly year-round. Presidential campaigns choose monthly or quarterly. PACs and party committees also choose monthly or quarterly, with quarterly filers dropping to semi-annual in non-election years.
You can switch between monthly and quarterly filing, but only once per calendar year.3eCFR. 11 CFR 104.5 – Filing Dates The change requires written notice to the Commission submitted at the time you file a report under your current schedule. You cannot switch in between reports. Presidential campaigns can only change frequency during non-election years.8Federal Election Commission. Filing Frequency by Type of Filer
How to File on Time
Committees that receive contributions or make expenditures exceeding $50,000 in a calendar year must file electronically, which covers nearly every active federal committee.9eCFR. 11 CFR 104.18 – Electronic Filing of Reports The FEC offers free software called FECFile, and approved commercial software is also accepted.10Federal Election Commission. FECFile the FEC Free Software A successful upload generates an electronic receipt that serves as proof of timely filing.
Committees below the $50,000 threshold may file on paper. Paper reports sent by first-class mail or hand delivery must arrive by close of business on the deadline. Reports sent by overnight delivery service must be postmarked by 11:59 p.m. Eastern Time on the deadline, and pre-election reports carry a stricter rule: overnight mail must be postmarked at least three days before the filing deadline.11Federal Election Commission. Paper Filing Computer failures, software crashes, and internet outages do not excuse a late filing, so build in a buffer rather than filing at the last possible moment.
Senate campaign committees are the major exception to electronic filing. They file paper reports with the Secretary of the Senate, and the Secretary’s office then processes and forwards them to the Commission.
Penalties for Late or Missing Reports
The Administrative Fine Program is automated. When the Commission finds reason to believe a committee filed late or failed to file, it sends written notification to the committee and its treasurer at the address on file, identifying the violation and stating the proposed penalty.12Federal Election Commission. Administrative Fines
The penalty formula factors in the level of financial activity in the report and how many days late it was filed. A committee with under $5,000 in activity that files a few days late might owe under $100. A committee with $250,000 or more in activity that doesn’t file at all faces penalties exceeding $14,000, and repeat offenders pay a 25% surcharge on the base amount for each prior violation.13eCFR. 11 CFR 111.43 – What Are the Schedules of Penalties Election-sensitive reports such as pre-general filings carry higher penalties than routine quarterly reports.
From the notification date, the committee has 40 days to pay the fine or file a written challenge. A challenge must show that the finding rested on factual errors, that the penalty was miscalculated, or that the committee qualified for the best efforts defense. An independent FEC officer who was not involved in the original finding reviews the challenge and recommends action to the Commission. If the challenge is denied, the committee has 30 days to pay or seek court review. Persistent failure to file can lead to an audit or referral to the Department of Justice.
The Only Defense That Works
The best efforts defense requires proof that the committee could not file due to reasonably unforeseen circumstances beyond its control, and that it filed within 24 hours of those circumstances ending.14Federal Election Commission. Best Efforts Defense Replaces the Extraordinary Circumstances Defense Qualifying circumstances include failure of FEC computers or software, widespread internet disruptions not caused by the committee’s own equipment, and severe weather or disasters. The FEC explicitly rejects negligence, illness, staff unavailability, inexperience, and failure to know filing dates.
Filing Doesn’t Stop Until You Terminate
Winding down a campaign does not end reporting obligations. A committee keeps filing on its regular schedule, even with zero activity, until the Commission issues a termination approval letter. To qualify for termination, the committee must have stopped receiving contributions, stopped making expenditures, and resolved all outstanding debts, and it cannot terminate while any FEC enforcement action, audit, or litigation is pending.15Federal Election Commission. Termination Report Until the approval letter arrives, every deadline on this page still applies.