An independent expenditure is an expenditure for a communication that expressly advocates the election or defeat of a clearly identified candidate but which is made independently of any candidate’s campaign or of a political party. Independent expenditures are special because, unlike contributions, they are not subject to any limits. However, an expenditure is ”independent” only if it meets certain conditions: It must not be made in cooperation, consultation or concert with, or at the request or suggestion of a candidate, party or their agents. (As always, don't take our advice, always check with the FEC - CFR 100.16 and 109.20a or the FEC’s Candidate Guide).
1. Go to the Committee record.
2. Select Add an Expense.
3. Enter the amount.
4. Under Reporting Code, select Independent Expenditure-IND
5. Click the "Support" Box and enter the name of Candidate, Committee or Ballot Measure in the support/oppose box.
6. Click Find and then Select the correct name in the Search Results. (The Candidate, Committee or Ballot Measure must be in the database already or added into the database in order to complete this transaction).
7. Finish by clicking Save at the top.

FEC Form 3, Line 21
FPPC Form 460, Line 6 and Schedule D
FPPC Form 496.
Independent Expenditures that are Split.
At this time independent expenditures that are split between multiple candidates need to be entered as separate transactions.
For example if you made a payment to XYZ Printing for $10,000 that was evenly split between supporting John Smith and supporting Bob Jones, you'd want to do the following:
Enter one expenditure to XYZ Printing for $5000. Mark the expenditure as to Support John Smith, using the checkbox and support/oppose options at the bottom of the transaction. Make sure you choose "Independent Expenditure" for the reporting code.
Then enter a second expenditure to XYZ Printing again for $5000. This one should be set to support Bob Jones.