Compliance Reminder: FEC Reporting Deadlines in 2026 for Quarterly PAC Filers

With an election year upon us, federal political action committees (PACs)—including both separate segregated funds and non‑connected PACs—that elect to file on a quarterly schedule must ensure they follow the Federal Election Commission’s (FEC’s) 2026 election year reporting calendar. In addition to the three quarterly, post‑general and year‑end reports, quarterly PAC filers must also file pre‑election reports if contributions are made within certain time frames before special, primary and November general elections. Accordingly, quarterly PAC filers must pay close attention to the dates of special and primary elections occurring throughout the year.

To avoid the burden of tracking primary reports for regular and special elections, we encourage active PACs to report on a monthly basis. If your PAC is not currently on a monthly schedule for 2026, it can convert by filing a Form 99 with the FEC.¹ If your PAC chooses to report on a quarterly filing schedule, the following is a summary of the key reporting deadlines for quarterly PAC filers.

Regular Reports

If a PAC elects to file quarterly during an election year, it will submit at least five reports even if it made no reportable contributions during the relevant reporting periods. These PACs must file three quarterly reports:

• April Quarterly: Due April 15, 2026, covering activity from January 1 through March 31
• July Quarterly: Due July 15, 2026, covering activity from April 1 through June 30
• October Quarterly: Due October 15, 2026, covering activity from July 1 through September 30

Additionally, each PAC must file a:

• Post-General Report: Due December 3, 2026, covering activity from the close of the last reporting period² through November 23
• Year-End Report: Due January 31, 2027, covering activity from November 24 through December 31, 2026

Potential Additional Reports: Pre-primary, Pre-general and Pre-special Election Reports

These reports are required when a quarterly PAC filer makes a contribution to a candidate in a federal primary, special, general or run‑off election that was not previously disclosed on a regularly filed report. These reports are due the 12th day before the applicable election if filed electronically or the 15th day before the election if sent by mail.

Quarterly PAC filers must closely track election dates for races in which they intend to make contributions and ensure they file all necessary reports on time. For reference, the FEC has published the dates of all 2026 congressional primary elections nationwide, which can be accessed here. 

Four special congressional elections have been scheduled for 2026. These include:

• Texas 18th Congressional District
  • Election date: Special Runoff, January 31, 2026
  • FEC filing information is available here.

• New Jersey 11th Congressional District
  • Election dates: Special Primary, February 5, 2026; Special General, April 16, 2026
  • FEC filing information is available here.

• Georgia 14th Congressional District
  • Election dates: Special General, March 10, 2026; Special Runoff, April 7, 2026
  • FEC filing information is available here.

• California 1st Congressional District
  • Election dates: Special General, June 2, 2026; Special Runoff, August 4, 2026
  • FEC filing information is available here.

Please note that the FEC may waive requirements for filing regular reports if the due dates fall close to a pre‑election or pre‑special election reporting deadline. Filers should confirm any waived reporting requirements with the FEC.

Quarterly filings during election years can be complex and present numerous compliance challenges for PACs engaged in federal elections throughout the United States. We encourage quarterly PAC filers to carefully track their contributions and monitor these FEC reporting deadlines closely. The Akin Political Law Team is available to assist with questions, provide guidance and implement compliance programs to help your PAC meet its campaign finance reporting obligations.

^{1 Electronic filers may file a Form 99 by signing in with your PAC’s filing credentials and submitting the electronic form at: https://webforms.fec.gov/wfja/form99.  The form can be titled “Filing Frequency Change Notice.”  You should complete the form by explaining that your PAC intends to change its filing status from quarterly to monthly for the 2026 election year, and it should be signed by the PAC Treasurer.  The Commission provides email confirmation approving the filing frequency change.  Importantly, PACs are permitted to switch their filing frequency only once per year.}

^{2 The beginning of the Post-General reporting is the date following the closing date of the last report filed by the PAC.  This requirement is described in greater detail below.}