On what schedule are unpaid expenditures and paid unpaid expenditures reported?

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There is a specific schedule for unpaid expenditures called Schedule D – Unpaid Expenditures.  Unpaid expenditures must be reported in Schedule D until payment is made in full or the debt is forgiven.  Forgiven debts are considered non-monetary contributions subject to the noncandidate committee’s contribution limit.  For each unpaid expenditure that is forgiven on Schedule D, you must enter an off-setting contribution for the same amount on Schedule A – Contributions Received.  Unpaid expenditures and paid unpaid expenditures are reported on Schedule D and never on Schedule B2 – Expenditures Made.