Political action committees occasionally issue contributions that the recipient does not deposit. When a contribution is returned, uncashed, or lost, the PAC reports a voided contribution to keep from deflating their cash on hand.
Reporting on PAC forms
Political action committees report the voided contribution as a negative entry on Form 3X, Line 23.
Reporting with FECFile
To enter a voided contribution, go to the Summary Page tab, right click on “Line 23 Contributions to other federal candidates and political committees” and select "new." Enter the amount as a negative entry in the amount field.