Every PTA Must File All Compliance Items Annually:​​

• Taxes (Federal): 990n/990/990ez
• Taxes (California State): 199n/199
• Attorney General (California State): RRF-1
  • Possibly: CT-TR-1 (If 990n was filed)

Deadline: November 15

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How Do I Know What to File? 

• If the PTA's gross annual revenue (do not include funds not belonging to unit!) exceeded $50,000 last fiscal year (June 1 - June 30), the unit will file:​​

• ​990/990ez
• 199
• RRF-1 (attach a copy of 990 filing to submission)

A professional tax preparer can assist if needed, and can also prepare and submit the RRF-1

• If the PTA's gross annual revenue (do not include funds not belonging to unit!​) averages less than $50,000 over the last three fiscal years, the unit will file:

• 990n (Postcard)
• 199n (Postcard)
• RRF-1 
• CT-TR-1

Helpful Links

​IRS

IRS Nonprofit Look-Up Tool
​Form 990
Form 990n

FTB

 Form 199 Booklet 
Form 199
 Form 199n