A Schedule B-1 is a special, stand-alone report required for independent expenditures of a $1,000 or more made by
political committees in the 30 days before an election.
Independent expenditures are defined essentially as any payment or expenditure made for electioneering communications
or expressly advocating for or against a candidate, provided the spending is not made in coordination with a candidate
or their committee.
A Schedule B-1 is due within 5 business days after the committee makes an independent expenditure. Each independent
expenditure of $1,000 or more is treated as a separate filing obligation for the committee.
A Schedule B-1 must be filed electronically.