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Step-by-Step Filing for California Nonprofits: Form 990-N and FTB Form 199

· Last reviewed · 4 min read

Step-by-Step Tax Filing for California Non-Profits: A Complete 990-N Guide

California nonprofits usually have three annual filings: one with the IRS, one with the California Franchise Tax Board (FTB), and one with the California Attorney General. This guide walks through the IRS and FTB filings with 990.tax and explains the Attorney General step you complete yourself.

What a small California nonprofit files

IRS: Form 990-N. If your gross receipts are normally $50,000 or less, you file the e-Postcard. Larger organizations file Form 990-EZ or Form 990.

FTB: Form 199 or FTB 199N. Organizations that received a letter from the FTB granting California tax-exempt status file Form 199 or FTB 199N. The FTB says this is in addition to the IRS Form 990, 990-N or 990-EZ.

  • Gross receipts normally $50,000 or less: you may file FTB 199N, the California e-Postcard.
  • Gross receipts more than $50,000: you must file Form 199.
  • Private foundations and nonexempt charitable trusts under IRC section 4947(a)(1): Form 199, regardless of receipts.

Organizations eligible to file FTB 199N may choose to file a complete Form 199 instead. That is what 990.tax files. FTB 199N is filed only on the FTB website, and there is no cost to file it. If you prefer the free state e-Postcard, file it yourself on ftb.ca.gov and use 990.tax for the IRS form only. See Form 199N vs Form 199 for California PTAs.

Attorney General: Form RRF-1. Organizations organized for public benefit purposes must file Form RRF-1, the Annual Registration Renewal Fee Report, with the Attorney General. The FTB booklet notes that California law requires the FTB to revoke tax-exempt status if an organization does not properly file this form.

Due dates

The IRS and FTB use the same rule: the 15th day of the 5th month after your tax year ends, moved to the next business day if it falls on a weekend or holiday.

  • Year ended June 30, 2026 (common for PTAs): November 15, 2026 is a Sunday, so file by November 16, 2026.
  • Year ending December 31, 2026: May 15, 2027 is a Saturday, so file by May 17, 2027.

Neither e-Postcard can be extended. Form 199 gets an automatic 6-month extension, without a written request, as long as your organization is not suspended on the original due date and you file by the extended date.

There is no FTB filing fee for Form 199 returns due on or after January 1, 2021. A Form 199 not filed by the extended due date is charged $5 per month late, up to $40, counted from the original due date.

Filing with 990.tax

990.tax files Form 990-N ($19.99) and adds California Form 199 for $49.99. You pay after the returns are completed and signed, before they are sent.

Step 1: Go to 990.tax. If you have an account, log in. If not, start typing your organization's name or EIN to create one. Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account

Step 2: Select the tax year. If your gross receipts are normally $50,000 or less, you file Form 990-N. Select the tax year for which you are filing. If your gross receipts are normally $50,000 or less, you will be filing Form 990-N

Step 3: Check the pre-filled information and complete anything missing. Verify pre-filled and fill out any missing 990-N form information.

Step 4: Answer the California questions. These cover the information Form 199 needs. For non-profits in California, additional state requirements apply. Our service guides you through these steps effortlessly.

Step 5: Enter your details as the officer filing for the organization. Great job! You've entered all information about your non-profit finances. The final step is to provide information about yourself

Step 6: Review the Form 199 filing. If your organization qualifies for FTB 199N, this screen tells you so. 990.tax files the complete Form 199, which the FTB accepts from 199N-eligible organizations. Review it and click "File and Pay". Review the filing for the California Franchise Tax Board. You qualify for Form 199-N, but Form 199 will be filed electronically.

Step 7: Sign the California e-file authorization, form FTB 8453-EO, to authorize 990.tax to transmit Form 199. 990.tax does not ask for a separate signature form for the IRS e-Postcard. Authorize 990.tax to transmit your tax return by electronically signing the e-file authorization form 8453-EO

Step 8: Pay. 990.tax then transmits Form 990-N to the IRS and Form 199 to the FTB. You get emails from [email protected] when each agency accepts or rejects its return. Once filed, you will receive a confirmation email from ThankYou@990.tax when your returns are accepted by the IRS and the California Franchise Tax Board

Step 9: Download copies of the filed forms from the Filings section and keep them with your records. Download copies of the transmitted forms from the "Filings" section for your records

Step 10: File with the Attorney General. 990.tax generates Forms RRF-1 and CT-TR-1 as PDFs from your answers. It does not e-file them. Download them, check them, sign them, and send them to the Attorney General's Registry with the required fee. The FTB booklet lists the Registry's address as:

Registry of Charities and Fundraisers

PO Box 903447

Sacramento, CA 94203-4470

Check the current instructions, fee and filing options on oag.ca.gov before you send anything. The Attorney General's office can be reached at 916-210-6400.

If your receipts were over $50,000

Then you file Form 990-EZ (or Form 990) with the IRS and Form 199 with the FTB. 990.tax files Form 990-EZ ($89.99) with Form 199 added for $49.99. It does not file the full Form 990.

Questions can go to [email protected].

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

Sources

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