To file FPPC Form 496, submit the 24-Hour/10-Day Independent Expenditure Report within 24 hours of making an independent expenditure of $1,000 or more during the 90 days before an election. State-level filings go electronically to the California Secretary of State through Cal-Online; local-level filings go to the city or county filing officer for the jurisdiction where the candidate or measure appears on the ballot.
When Form 496 Is Required
The filing obligation starts the moment your cumulative spending reaches $1,000 or more to support or oppose a single candidate or a single ballot measure.1Fair Political Practices Commission. 496 24-Hour/10-Day Independent Expenditure Report One mailer, digital ad buy, or radio spot can cross that line on its own. Smaller payments add up too, so track them per candidate and per measure.
The spending has to be genuinely independent. Government Code Section 82031 defines an independent expenditure as a payment for a communication that expressly advocates the election or defeat of a clearly identified candidate, or the passage or defeat of a clearly identified measure, made without coordination with the affected candidate or committee.2California Legislative Information. California Code Government Code 82031 If you coordinate with the campaign, the payment is a contribution and different rules apply.
The 24-Hour and 10-Business-Day Deadlines
During the 90 days before an election, including election day, Form 496 is due within 24 hours of an independent expenditure of $1,000 or more for or against a single state or local candidate or ballot measure.1Fair Political Practices Commission. 496 24-Hour/10-Day Independent Expenditure Report Weekends and holidays do not pause the clock.
Outside the 90-day window, a 10-business-day deadline replaces the 24-hour one in two situations, both tied to ballot measures and both at a higher $5,000 threshold:1Fair Political Practices Commission. 496 24-Hour/10-Day Independent Expenditure Report
- A recipient committee required to file electronically with the Secretary of State spends $5,000 or more to support or oppose the qualification or passage of a single state ballot measure.
- A recipient committee spends $5,000 or more to support or oppose the qualification of a single local ballot measure.
Candidate-related expenditures outside the 90-day window do not trigger a Form 496 at all; the 10-day rule applies only to those measure situations.
What to Have Ready Before You File
Government Code Section 84204 sets out the fields on the form.3California Legislative Information. California Code Government Code 84204 – Filing of Campaign Statements Have the following in front of you:
- The committee’s or individual’s full legal name and street address.
- For a candidate, the name, office sought, and district. For a measure, the number or letter and the jurisdiction.
- Whether the expenditure supports or opposes the candidate or measure.
- The dollar amount and date of each expenditure.
- A description of the goods or services purchased, such as “mass mailing,” “radio advertisement,” or “digital display ads.”
The form includes a summary section totaling independent expenditures for each candidate or measure during the reporting period.
Where and How to Submit
State Candidates and State Measures
File electronically with the Secretary of State through Cal-Online, the state’s free filing system.4California Secretary of State. How to File Electronically An approved third-party filing vendor is also acceptable. Electronic filing is mandatory for any committee that has raised or spent $25,000 or more cumulatively.5California Secretary of State. California Secretary of State – Glossary
For first-time Cal-Online access, start with the Password/Vendor Authorization application on the Secretary of State’s website. The Cal-Online Help Desk is reachable at 1-877-745-3453 or 916-653-7283, or by email at prdcalonlinehelp@sos.ca.gov.4California Secretary of State. How to File Electronically
Local Candidates and Local Measures
File with the filing officer for the jurisdiction where the candidate or measure appears on the ballot. That is the city clerk for city races and the county elections office for county races.6Fair Political Practices Commission. Where to File Campaign Statements and Reports – Candidates Permitted delivery methods are email, fax, guaranteed overnight delivery, or personal delivery. Regular mail is not accepted.7Fair Political Practices Commission. FPPC Form 496 – 24-Hour/10-Day Independent Expenditure Report Instructions – Section: Independent Expenditures in Connection with Local Elections Some jurisdictions accept or require electronic filing; confirm with the clerk’s office.
For a paper filing on the 24-hour deadline, the manual specifies fax, guaranteed overnight delivery, or personal delivery.8Fair Political Practices Commission. Manual 4, Chapter 11 Independent Expenditure Reporting Keep the date-stamped confirmation, electronic receipt, or fax confirmation page as proof of timely filing.
Also File Form 462
Form 496 does not stand alone. Any committee making an independent expenditure of $1,000 or more must also file Form 462, Verification of Independent Expenditures, within 10 days of the expenditure.8Fair Political Practices Commission. Manual 4, Chapter 11 Independent Expenditure Reporting Form 462 is a sworn statement that the expenditure was genuinely independent of the candidate’s campaign. These are in addition to regular preelection or semi-annual statements, such as Form 460, that the committee already files.
Ad Disclaimers Are a Separate Requirement
If the expenditure pays for an advertisement, the ad itself must carry a “Paid for by [committee name]” or “Ad paid for by [committee name]” disclosure.9California Fair Political Practices Commission. Campaign Advertising Requirements and Restrictions This applies to mass mailings, radio and television spots, billboards, yard signs, phone banks, and digital ads. Independent expenditure ads face stricter disclaimer rules than a candidate’s own materials. The FPPC publishes Advertising Disclosure Charts that specify font size, placement, and formatting by ad type and committee type. A properly filed Form 496 does not shield you from a separate violation for an ad that lacks the required disclaimer.
Penalties for Late or Inaccurate Filings
Two layers of consequences apply. The Secretary of State assesses a $10-per-day late fee for each day a required report is overdue under Government Code Section 91013, and the charge accrues automatically.10California Secretary of State. Guidelines for Waiver of Liability of Late Filing Fines Separately, the FPPC’s Enforcement Division can pursue administrative penalties of up to $5,000 per violation, subject to Commission approval.11California Fair Political Practices Commission. Enforcement Late filings in the final weeks before an election draw heavier scrutiny because voters lose timely information.
False or inaccurate information on a filed report is its own violation, separate from lateness. Verify totals, candidate names, and measure numbers before you submit.