Filing fees are a permissible expenditure for a candidate's campaign committee. (Click here for more information on permissible expenditures.) Candidates registered under full reporting report the expenditure (or reimbursement, in-kind loan or in-kind contribution if the candidate paid the fees out of their own pocket) on their May C-4 reports.
If you are a candidate registered under mini reporting, payment of your filing fees does not count toward the total $7,000 limit for expenditures. If a political party pays the fees on the candidate's behalf, they are also exempt from the $500 contribution limit per donor.