OGE Form 278-T Reporting Due Dates
Periodic transaction reporting is subject to two different deadlines. Under the Ethics in Government Act, you need to file a report within 30 days of receiving notification of a transaction, but not later than 45 days after the transaction.
Which due date applies depends on when you receive notification of the transaction. Normally, you need to disclose a transaction within 30 days of receiving the notification.
For example, if you receive online confirmation of a transaction that you ordered earlier today, you will file your report within 30 days.
Sometimes, you might not receive notification right away. In that case, the 45-day deadline can shorten the period for filing your report. For example, if today you receive notification of a transaction that occurred early last month, you will need to be sure to file your report no later than 45 days after the transaction occurred. The 45-day period might end sooner than 30 days from today.
Example 1: You purchase a stock on July 1 and receive notification the same day. You need to report the purchase on or before July 31.
Example 2: You receive a statement on August 10 regarding a purchase that occurred on July 31. You need to report the purchase on or before September 9 because September 9 is 30 days after you received notification of the transaction.
Example 3: You receive a statement on August 10 regarding a purchase that occurred on July 1. You need to report the purchase on or before August 15. Although the 30-day period from notification ends September 9, the 45-day period from the date of the transaction ends earlier.
Note: These deadlines do not apply to any voluntary disclosures of Annual and Termination report information that you choose to make in a Periodic Transaction report.
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.