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Form 199N vs Form 199 for California PTAs

· Last reviewed · 4 min read

Form 199N vs Form 199 for California PTAs

Every year, a California PTA with state tax-exempt status owes the Franchise Tax Board (FTB) an annual filing. For most small PTAs, there are two options: the FTB 199N e-Postcard or the full Form 199. This post explains who may use each one and where 990.tax fits.

Who files with the FTB at all

Form 199 and FTB 199N are for organizations that received a letter from the FTB granting California tax-exempt status, and for nonexempt charitable trusts under IRC section 4947(a)(1). If neither applies, the FTB booklet says not to file Form 199.

This filing is in addition to your IRS return. The FTB says Form 199 or 199N must be filed on top of the IRS Form 990, 990-N or 990-EZ.

FTB 199N: the California e-Postcard

FTB 199N is a short electronic notice for small organizations.

  • Who may file it: organizations whose gross receipts are normally $50,000 or less.
  • What "normally" means: gross receipts and pledges of $75,000 or less if the organization has existed 1 year or less; an average of $60,000 or less for the current and prior year if it has existed more than 1 but less than 3 years; an average of $50,000 or less for the current and 2 prior years if it has existed 3 years or more.
  • Where to file: only on the FTB website. There is no paper form.
  • Cost: there is no cost to file it.
  • What you need: your Entity ID number or California corporation number and basic information about the organization. The FTB gives you a confirmation number when you file.
  • Extension: none.

990.tax does not file FTB 199N. If you want to use it, file it directly on ftb.ca.gov.

Form 199: the full annual information return

Form 199 is required when:

  • Gross receipts are normally more than $50,000, or
  • The organization is a private foundation or a nonexempt charitable trust under IRC section 4947(a)(1), regardless of receipts.

Form 199 is also an option for small organizations. The FTB states that organizations eligible to file FTB 199N may choose to file a complete Form 199.

There is no FTB filing fee for Form 199 returns due on or after January 1, 2021. Form 199 gets an automatic 6-month extension if your organization is not suspended on the original due date and you file by the extended date.

Due dates

Both forms are due on or before the 15th day of the 5th month after your tax year ends. If the due date falls on a weekend or state holiday, file by the next regular business day.

Most PTAs use a July 1 to June 30 year. For a year that ended June 30, 2026, the 15th day of the 5th month is November 15, 2026, a Sunday, so the due date is Monday, November 16, 2026. The IRS Form 990-N for the same year has the same due date.

Late or missed filings

  • Form 199: if it is not filed by the extended due date, the FTB charges $5 for each month or part of a month it is late, up to $40, counted from the original due date. The FTB can waive the penalty for reasonable cause.
  • FTB 199N: if it is not filed for three consecutive years, the FTB revokes the organization's tax-exempt status, effective as of the due date of the third year.
  • Corporations: an incorporated organization that fails to file a return or pay an amount due can be suspended, and the FTB may then revoke its exemption. A suspended corporation loses the protection of its corporate status.

Separately, the FTB notes that organizations organized for public benefit purposes must file Form RRF-1 with the California Attorney General, and that the FTB must revoke tax-exempt status if that form is not properly filed.

Which should your PTA file?

  • Gross receipts normally $50,000 or less: you can file FTB 199N for free on ftb.ca.gov, or file Form 199.
  • Gross receipts normally more than $50,000: you must file Form 199.

How 990.tax fits

990.tax files IRS Form 990-N ($19.99) or Form 990-EZ ($89.99). California organizations can add FTB Form 199 to that filing for $49.99. You complete one set of questions, sign, pay, and 990.tax sends the IRS return and Form 199. You get emails from [email protected] when the IRS and the FTB accept or reject the returns.

990.tax also generates the Attorney General's Forms RRF-1 and CT-TR-1 as PDFs from your answers. It does not e-file them. You sign and send them to the Attorney General yourself.

A small PTA might choose Form 199 through 990.tax to handle the IRS and state returns in one place. Another might prefer the free 199N on ftb.ca.gov and use 990.tax for the IRS form only. Both meet the FTB requirement.

See the step-by-step guide for California nonprofits. Questions can go to [email protected].

Disclaimer: This post is for general information and is not legal or tax advice.

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