(619) 297-7821 info@sdcouncilpta.org

How to File Taxes

Every PTA must file a Federal and State tax return each year without exception.

Please do not hesitate to contact us if you have any questions regarding filing your unit’s taxes.

Filing Dates

The last day to file all tax returns is the 15th day of the fifth month after the fiscal year end. If the year’s income is known, you may file the day after your fiscal year ends.

 

Fiscal Year End Filing Due Date
May 31 October 15
June 30 November 15
July 30 December 15

* Extensions of time to file are available if properly requested using IRS Form 8868. Requests for extensions must be made before the due date of the tax return.

PTAs with Gross Receipts Normally $50,0000 or Less

For gross revenues ≤ $50,000, 990N and 199N may be filed electronically.

  • IRS Form 990-N (e-Postcard)
  • File CA Franchise Tax Board Form 199-N (e-Postcard)
  • File CA RRF-1 Charitable Trust Renewal (fee required over $25,000)

Next Steps→

PTAs with Gross Receipts Normally Over $50,0000

  • File IRS Form 990-EZ
  • File CA Franchise Tax Board Form 199 (fee required)
  • File CA RRF-1 Charitable Trust Renewal (fee required)

Next Steps→

E-file: For units with gross receipts less than $50,000.

How to File: State and Federal e-Filing

Before you file have this information on hand:

The following can be found in your Unit Bylaws.

  • Organization name (name of your PTA Association exactly as it appears on the cover of your bylaws)
  • School address (as listed on the cover of your bylaws)
  • IRS Employer Identification Number (EIN) ( found in Article XIV, Fiscal Year and Identification Numbers, Section 3)
  • Fiscal year start and end date – (found in Article XIV, Fiscal Year and Identification Numbers, Section 1)
  • The name and home address of a principal officer (usually president, but can be any elected officer)

Login ID and password: If you were the preparer last year, use the same login ID and password as last year. If you are a new preparer or cannot recover your login ID or password, create a new Login ID and password when you file.

Gross Receipts:  the total amount your PTA received from all sources during the fiscal year, without subtracting any costs or expenses. This includes all the money you raised from fundraisers, donations, bank interest and the membership dues you keep in your unit (not the membership dues you forward to Council). You will find this number in your Annual Financial Report.

Step 1: Go to the IRS website:

https://www.irs.gov/990n

Step 2: Log in with your Login ID and password

  • If you filed last year use same Login ID and password:  Your Login is your EIN (Federal Tax ID number) without a dash followed by two digits at the end (01-99). The 01 thru 99 is a login id for the filer. For example, the third person to file will have an “03” after their EIN number. If you have forgotten your password, you can request that it be emailed to you using the email address given when you created the login id.
  • If you are a new filer: the e-filing software will create a new Login ID which will be sent to your email address.

Step 3: Verify the information

  • Your fiscal year on the e-Postcard matches your bylaws. If the IRS has the wrong fiscal year, you cannot change it on the e-Postcard. Contact your Council or Ninth District PTA to get it changed with the IRS, before filing.
  • Name of Organization: It may be listed as PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC which is an umbrella name for all PTAs in California or it may list your unit name
  • Employer ID is your Unit Federal EIN
  • DBA means “doing business as” – If “PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC is listed as your organization name, then input your Unit PTA name as listed on the cover of your bylaws in the DBA field.
  • Mailing address is c/o (in care of) PTA president at the school address.  (this ensures that any future IRS correspondence goes to the current PTA)
  • If your PTA has a website (not your school website) input the website address.
  • The Principal Officer is usually the president, but can be any elected officer – input their home address, not the school address.
  • Answer the question about your gross receipts

Step 4:  Save

Click on SAVE CHANGES

Step 5: Submit

Click on SUBMIT

Once the IRS receives and processes your e-Postcard (usually within 30 minutes), you’ll receive an email indicating whether your e-Postcard was accepted or rejected. If accepted, you’re done for the year. If rejected, the email will tell you why it was rejected and how to correct the problem

Step 6: Make copies of your e-Postcard

  • To print out the e-Postcard go to the Quick Menu on the Home Page and click on “Edit/View Existing e-Postcard”
  • Click "View" on the right-hand side of the Control Panel. The system will take you to the Filing Status page.
  • Click "View Form 990-N (e-Postcard)" in the upper right-hand corner.
  • The system will display your e-Postcard.

Make 4 copies of the e-Postcard to give to the following:

  • President
  • Treasurer
  • Secretary - to post in the Secretary Minute book
  • Council – either email or send a hard copy

Step 7:  Report to the Executive Board

  • At your next monthly executive board meeting, report that you have filed your PTA’s federal tax return and make sure it is included in the minutes
  • If you have any questions, contact your Council or Ninth District PTA.  The IRS also has a how to How to file Form 990N

In addition to the information you need to file the federal return, you will need the following:

Your California Entity ID number or California Corporation number – This is 7-digit number assigned to your PTA in 2010. If you have recent bylaws, you can find the number in ARTICLE XIV, FISCAL YEAR AND IDENTIFICATION NUMBERS, SECTION 7. If it’s not in your bylaws, call your council or Ninth District PTA.
Exact amount of your gross receipts from your Annual Financial Report

Step 1: Go to the Franchise Tax Board website:

Go to www.ftb.ca.gov
Click on “Businesses” in blue bar
Click on “199N e-Postcard” under Online Services
Click on “Continue” and you will be taken to Privacy Notice page
Click on “Continue” and you will be taken to the login page
Enter your 7-digit Entity Number or California Corporation Number.
Step 2: Account Period Information

Make sure the name matches your PTA
Input your account period beginning and end date (fiscal year)
Answer the question “Is this the first year your entity was in business?”
Answer the question “Did your entity terminate or go out of business?”
Answer the question “Have you changed your account period?”
Input your Gross Receipts
Click on “Continue”
Step 3: Entity Information

Input your FEIN (Federal Employer Identification Number) without dashes
Input your DBA Name (“DBA” means Doing Business As – this would be the name your PTA uses)
Input your PTA website address if you have one – do not use the school’s website address
Input your PTA’s mailing address (this should be the school’s address) In the Attention field put “PTA President” not a person’s name since officer names may change.
Input your Principal Officer’s information (this is usually the president, but can be any elected officer)
When you get to the last page of review - read the pledge and check the box. Then click on SUBMIT.
Print the results.
Step 4: Contact Information

· Name and phone number of person filing
Step 5: Review your information

Review your information and read the declaration at the bottom. Click the declaration box and then click “SUBMIT”.
Step 6: Make copies of your e-Postcard

Make 4 copies of the e-Postcard to give to the following:
President
Treasurer
Secretary - to post in the Secretary Minute book
Council – either email or send a hard copy

Every PTA must have a Charitable Trust Number. Once you receive your Charitable Trust number from the Attorney General’s office, you renew it every year by filing the RRF-1. RRF stands for “Registration Renewal Fee.” This is a fee the Attorney General charges to charities with gross receipts more than $25,000. If you make less than $25,000, your fee will be waived.

Before you file have this info handy:

  • Charitable Trust Number: This number is in your bylaws. If you have old bylaws, check with your Council or Ninth District PTA.
  • State Entity Number: This number is in your bylaws. If you have old bylaws, check with your Council or Ninth District PTA. We have a list of the state entity number for every PTA.
  • Federal Tax Identification Number: from your bylaws
  • Gross Receipts from your Annual Financial Statement: Your Total Assets

Step 1: Fill out the fillable RRF-1 form online

  • Go to oag.ca.gov/charities
  • Click on “Forms”
  • Click on “RRF-1 Form, pdf” and download.

Fill out form on your computer following this sample.

Note: Whenever you answer a question “Yes”, you usually need to provide an attachment. For example, if you answer “Yes” to question #7 about raffles, then you would attach a page listing the number of raffles and the date(s) they occurred.

  • Print and sign the form
  • If your gross annual revenues were more than $25,000.00, include a check for a filing fee.

Gross Annual Revenue Fee

Less than $25,000 = $0 Fee

Between $25,000 and $100,000= $25 Fee

Between $100,001 and $250,000= $50 Fee

Between $250,001 and $1 million=$75 Fee

Step 2: Mail the form

Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470

Step 3: Make copies of your RRF-1

Make 4 copies of the RRF-1 to give to the following:

  • President
  • Treasurer
  • Secretary - to post in the Secretary Minute book
  • Council – either email or send a hard copy

RRF-1 Sample Form

h

For units with gross receipts greater than $50,000.

How to File: State and Federal Forms

Form must be completed and mailed to the IRS. Before you file have this information on hand:

The following can be found in your Unit Bylaws.

Organization name (name of your PTA Association exactly as it appears on the cover of your bylaws)
School address (as listed on the cover of your bylaws)
IRS Employer Identification Number (EIN) ( found in Article XIV, Fiscal Year and Identification Numbers, Section 3)
Fiscal year start and end date – (found in Article XIV, Fiscal Year and Identification Numbers, Section 1)
The name and home address of a principal officer (usually president, but can be any elected officer)
Federal Form 990

File Form 199 by the 15th day of the 5th month after the accounting period ends.

Using black or blue ink, make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.

If payment is included with the completed form, mail it to:

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0501

If the return is e-filed: Mail form FTB 3586, Payment Voucher for Corporations and Exempt Organizations e-filed Returns, with payment to:

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531

Include the California corporation number and “2017 Form 199” on the check or money order.

If payment is not required with the completed form, mail it to:

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0500

If the organization is sending more than one return, use separate envelopes and separate checks or money orders to make sure the returns and payments are processed correctly.

Web Pay

State Form 199

 

Every PTA must have a Charitable Trust Number. Once you receive your Charitable Trust number from the Attorney General’s office, you renew it every year by filing the RRF-1. RRF stands for “Registration Renewal Fee.” This is a fee the Attorney General charges to charities with gross receipts more than $25,000. If you make less than $25,000, your fee will be waived.

Before you file have this info handy:

  • Charitable Trust Number: This number is in your bylaws. If you have old bylaws, check with your Council or Ninth District PTA.
  • State Entity Number: This number is in your bylaws. If you have old bylaws, check with your Council or Ninth District PTA. We have a list of the state entity number for every PTA.
  • Federal Tax Identification Number: from your bylaws
  • Gross Receipts from your Annual Financial Statement: Your Total Assets

Step 1: Fill out the fillable RRF-1 form online

  • Go to oag.ca.gov/charities
  • Click on “Forms”
  • Click on “RRF-1 Form, pdf” and download.

Fill out form on your computer following this sample.

Note: Whenever you answer a question “Yes”, you usually need to provide an attachment. For example, if you answer “Yes” to question #7 about raffles, then you would attach a page listing the number of raffles and the date(s) they occurred.

  • Print and sign the form
  • If your gross annual revenues were more than $25,000.00, include a check for a filing fee.

Gross Annual Revenue Fee

Less than $25,000 = $0 Fee

Between $25,000 and $100,000= $25 Fee

Between $100,001 and $250,000= $50 Fee

Between $250,001 and $1 million=$75 Fee

Step 2: Mail the form

Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470

Step 3: Make copies of your RRF-1

Make 4 copies of the RRF-1 to give to the following:

  • President
  • Treasurer
  • Secretary - to post in the Secretary Minute book
  • Council – either email or send a hard copy

RRF-1 Sample Form