If an SSF receives a refund of a contribution it has made, it must report the refund in one of two ways, depending on the circumstances described:
Contribution made by SSF: Original check not deposited
If a check to a candidate committee or other political committee is not deposited (for example, if it is returned uncashed or is lost), itemize the amount as a negative entry on a Schedule B for Line 23, "Contributions to Federal Candidates and Other Political Committees." (The amount is subtracted from the total for Line 23.)
Contribution made by SSF: Refunded by recipient’s check
If the recipient committee deposits the contribution and then refunds it with its own check, itemize the refund, regardless of amount, on a Schedule A for Line 16, "Contribution Refunds."