OGE Form 278e
Do I Need to File an OGE Form 278e?
You would file an OGE Form 278e if you are required to complete any of the following types of executive branch public financial disclosure reports:
- Candidate Report: Required if you are a candidate for nomination or election to the office of President or Vice President.
- Nominee Report: Required if you are a Presidential nominee to a position requiring the advice and consent of the Senate (PAS), other than an individual nominated for judicial office or an individual nominated as a Foreign Service Officer or as an officer of the uniformed services.
- New Entrant Report: Required if you assumed the duties of a position for which public financial disclosure is required (“covered position”), unless your agency expects you to serve no more than 60 days in any calendar year or unless you are moving from one covered position to another without a break in service of more than 30 days.
- Annual Report (also called an “Incumbent Report”): Required if you served more than 60 days in a covered position during the preceding calendar year.
- Termination Report: Required if you terminated from a covered position, unless you served no more than 60 days during any calendar year or unless you assume employment in another covered position within 30 days.
How Do I File?
- Candidates: Download a copy of the OGE Form 278e from OGE’s website and submit your completed copy to the Federal Election Commission.
- Other Filers: In most cases, individuals should file their reports electronically, either through Integrity, a web-based system developed and administered by OGE for the executive branch, or through another agency-supported electronic financial disclosure system. Contact your agency ethics official if you have any questions about getting access to the system used by your agency.
When Must I File?
The due date depends on whether you are filing a Candidate, Nominee, New Entrant, Annual, or Termination Report.
- Candidate Report: Within 30 days of becoming a candidate for nomination or election to the office of President or Vice President, or by May 15 of that calendar year, whichever is later, but at least 30 days before the election, and on or before May 15 of each succeeding year you continue to be a candidate.
- Nominee Report: The final, signed version of your report is due no later than 5 days after nomination by the President for the position. However, you should submit a draft of your report as soon as practicable.
- New Entrant Report: Due within 30 days of assuming the duties of the position covered by the public filing requirements.
- Annual Report: Due annually, no later than May 15 following the covered calendar year.
- Termination Report: Due within 30 days of leaving the position covered by the public filing requirements.
Your agency may grant an extension of up to 45 days for good cause shown, with the possibility of an additional extension of up to 45 days. If your report is filed more than 30 days after the date the report is required to be filed, or, if an extension was granted, more than 30 days after the last day of the filing extension period, you will be subject to a $200 late filing fee. A report is considered to be filed when it is received by your agency. Unless waived by your agency, your agency will collect the fee for deposit with the United States Treasury.
The OGE Form 278e consists of a Cover Page and nine substantive Parts.
- Part 1 – Filer’s Positions Held Outside United States Government
- Part 2 – Filer’s Employment Assets & Income and Retirement Accounts
- Part 3 – Filer’s Employment Agreements and Arrangements
- Part 4 – Filer’s Sources of Compensation Exceeding $5,000 in a Year
- Part 5 – Spouse’s Employment Assets & Income and Retirement Accounts
- Part 6 – Other Assets and Income
- Part 7 – Transactions
- Part 8 – Liabilities
- Part 9 – Gifts and Travel Reimbursements
The type of public financial disclosure report you are filing will determine which Parts you must complete and the applicable reporting periods covered by those Parts. Click the link below corresponding to your report type for additional information.
Disclose Interests of Your Spouse and Dependent Children
Report your spouse’s interests related to employment (including retirement accounts) in Part 5. In addition, the reporting requirements of Parts 6 through 9 apply to you, your spouse, and your dependent children. The reporting requirements, however, will sometimes differ depending on whether the interest belongs to you, your spouse, or your dependent child. In this guide, we explain the requirements for you, your spouse, and dependent children for each type of reportable interest.
As a limited exception to this rule, you do not need to report the interests of a spouse living separate and apart with the intention of terminating the marriage or providing for a permanent separation.