How to use this guide

How do I navigate through this guide?

The section tabs on the left side of this web page are tools for navigating the guide.  

For assistance in completing the OGE Form 278e, select the “OGE Form 278e” section tab and the subsequent sections that track the order of the form:

  • Cover Page
  • 1 – Your Positions
  • 2 – Your Employment Assets & Income
  • 3 – Your Employment Agreements & Arrangements
  • 4 – Your Sources of Compensation
  • 5 – Spouse’s Employment Assets & Income
  • 6 – Other Assets and Income
  • 7 – Transactions
  • 8 – Liabilities
  • 9 – Gifts & Travel Reimbursements

For assistance in completing the OGE Form 278-T, select the “OGE Form 278-T” section tab.

What will I see inside?

The sections contain illustrations that depict proper reporting, narrative instructions, and links to more detailed guidance.

How do I start?

Proceed to the OGE Form 278e page for an introduction to the form.


Do not rely on statements in this guide for investment advice.  This guide is a training tool for federal executive branch financial disclosure.  This guide supersedes earlier OGE training publications, but applicable statutes and regulations are the final authorities.

In addition, although the use of the sample language provided in this guide promotes a degree of consistency in reporting common items, OGE recognizes that there may be other ways of reporting particular interests.