Chapter 10: When and Where to File Form 460

Official Source: Chapter 10 - When and Where to File Form 460

Introduction

Filing your campaign statements on time is critical. The penalties for late filing are automatic and can add up quickly. This chapter explains the deadlines for filing your Form 460 (Recipient Committee Campaign Statement) and tells you exactly where to send it.

The Golden Rule: If a deadline falls on a weekend or state holiday, you have until the next business day.

Part A: When to File (Deadlines)

1. Semi-Annual Statements (Everyone Files These)

Every active committee must file a Semi-Annual Statement, regardless of whether you raised or spent money during that period. These are the two anchors of the campaign calendar.

• Period Covered: January 1 – June 30
  • Deadline: July 31
• Period Covered: July 1 – December 31
  • Deadline: January 31

Note: If you file a pre-election statement (see below), the "Period Covered" for your Semi-Annual Statement starts the day after your pre-election statement ended. It always connects perfectly—no gaps in dates allowed.

2. Pre-Election Statements (Election Years Only)

If you are a candidate listed on the ballot (or a primarily formed committee supporting/opposing one), you must file two additional reports before the election to give voters transparency right before they vote.

For a June Primary Election:

• 1st Pre-Election Statement: Covers Jan 1 – mid-March. Filed in March.
• 2nd Pre-Election Statement: Covers mid-March – mid-May. Filed in May (usually 12 days before the election).

For a November General Election:

• 1st Pre-Election Statement: Covers July 1 – mid-September. Filed in September.
• 2nd Pre-Election Statement: Covers mid-September – mid-October. Filed in October (usually 12 days before the election).

Important: The specific dates change every year. Always check the FPPC Filing Schedule for the exact days.

3. The "24-Hour" Reports (Form 497)

While this chapter focuses on Form 460, remember that during the 90 days before an election, you must file a Form 497 within 24 hours if you receive a contribution of $1,000 or more. This is a separate, rapid-fire deadline.

Part B: Where to File

State Candidates & Committees

If you are running for State Senate, Assembly, Governor, or other statewide offices:

• Primary Filing Location: Secretary of State (SOS).
• Electronic Filing:
  • Mandatory: If you have raised or spent $25,000 or more cumulatively, you must file electronically using the Secretary of State's online system.
  • Voluntary: You can (and should) file electronically even if you are small. It's easier and cleaner.
• Paper Filing: Even if you file electronically, you may still need to file a paper copy with "wet" signatures (or a compliant digital signature) depending on current SOS rules. Always check the latest guidance.

Address for Paper Filings: Secretary of State Political Reform Division 1500 11th Street, Room 495 Sacramento, CA 95814

Local Copies

• State Candidates: If you file electronically with the SOS, you generally do not need to file paper copies with your local county.
• Exception: If you do not file electronically with the SOS, you must file a copy with the county where you live (your "domicile").

CalPERS and CalSTRS Candidates

• Where to File: You must file the original with the Secretary of State AND a copy with the relevant Board's office (CalPERS or CalSTRS) in Sacramento.
• Electronic: If you hit the $25,000 threshold, you must also file electronically with the SOS.

Judges (Superior Court)

• Where to File: Secretary of State.
• Note: Even though Superior Court judges are local to a county, they file with the state.

Part C: Fines and Penalties

Late Fines

• Standard Fine: $10 per day that the report is late.
• Double Trouble: If you are required to file both electronically and on paper, and you miss both, you can be fined $20 per day.
• Liability: The candidate and the treasurer are personally liable for paying these fines. You generally cannot use campaign funds to pay fines resulting from negligence.

Enforcement

If you simply refuse to file, the Secretary of State will refer you to the FPPC Enforcement Division. They can impose administrative penalties of up to $5,000 per violation.

Action Plan: Filing Checklist

1. Check the Calendar: Go to the FPPC website and print the "Filing Schedule" for your specific election (e.g., "State Candidates - November 2026 Election").
2. Mark Your Phone: Set reminders 5 days before every deadline.
3. Check Your Totals: Have you crossed the $25,000 threshold? If yes, ensure your electronic filing software is set up.
4. Signatures: Ensure both the Treasurer and the Candidate sign the Form 460.
5. Delivery:
   • Electronic: Hit "Submit" before midnight on the deadline.
   • Paper: Drop it in the mail (first class) by the deadline. It is considered filed on the postmark date. For the 2nd Pre-Election statement, you must use guaranteed overnight delivery or personal delivery; regular mail is not allowed because it's too slow close to the election.

FAQ: Common Questions

Q: I didn't raise any money this period. Do I still have to file? A: Yes. You must file a Form 460 every semi-annual period until you formally terminate your committee. You simply report "$0" in contributions and expenditures.

Q: I sent my report by mail on the deadline, but it arrived two days later. Am I late? A: No. As long as it was postmarked on or before the deadline, it is on time. (Exception: The 2nd Pre-Election statement requires overnight delivery).

Q: Can I fax my report? A: Generally, no. Faxing is not a substitute for a proper filing.

Q: I made a mistake on a past report. What do I do? A: File an Amendment to the Form 460 as soon as possible. Do not wait for the next deadline. Correcting it voluntarily is much better than waiting for an auditor to find it.