PTA Tax Filing for the 2025-2026 Fiscal Year
All PTAs must file informational taxes on the 15th day of the 4th month after your PTA’s fiscal year ends. For most PTAs in Sixth District with a fiscal year of July 1 - June 30 (check your PTA’s bylaws for your fiscal year), the deadline is November 15. It’s never too early to complete the required tax filings if you
have all the financial information ready.
The 2025-2026 end-of-year Financial Review, Annual Financial Report, an estimated value of donated goods (non-cash contributions), and an estimated value of inventory items like spirit wear, student store inventory, etc. (other assets) will be needed as input to your tax filing.
If your gross receipts average less than $50,000, then filing is relatively quick and easy. The IRS 990N and FTB 199N informational postcards can only be filed online. For the Charitable Trust RRF-1 renewal, the AG has launched a new online portal to electronically submit required filings and payments. This requires your organization-specific registration code that was mailed to your PTA’s registered address in late August. Use the instructions in the mail (also available in the Online Filing Service section of this link) to sign up for the online account and link your charity using the registration code. If you did not receive the registration code by mail, you can request the same from the online account and link your charity.
Here are some resources on the California State PTA Leaders website Tax Filing Support Center to help you file if your PTA’s gross receipts are usually under $50,000:
● IRS 990n Postcard Page (requires ID.me - 1/2 way down to get a password)
● How to File a 990n Postcard Video (5 minutes)
● Franchise Tax Board 199n Postcard Page
● How to File a 199n Postcard Video (5 minutes)
The following resources for the charitable trust renewal refer to the old online system and the paper filing. They have been added here for reference, since the information collected/filed in the new system remains the same.
● RRF-1 and CT-TR-1 Form Online (requires registration)
● RRF-1 and CT-TR-1 Forms Printable (Ref: RRF-1 Annotated, CT-TR-1 Annotated)
● How to Fill Out the RRF-1 Video (10 minutes)
● How to Fill Out the CT-TR-1 Video (10 minutes)
If your PTA’s gross receipts usually exceed $50,000, we recommend hiring a professional accountant who is familiar with non-profits, especially PTAs, to complete the tax filings. An application for extension (Form 8868) has to be filed with the IRS on or before the due date of November 15 to receive a six-month
extension to file by May 15. All three filings (IRS 990EZ/990, FTB 199, AG RRF-1) should be completed
by the extended due date.
Once the tax filing is complete, bylaws state that a copy is submitted through channels. Please upload
copies of all three filings to FutureFund Connect using the appropriate document-type dropdowns under
the fiscal year 2025-2026.
READ MORE ON CAPTA LEADER WEBSITE
Reach out to Sixth District at taxhelp@capta6.org for any questions
