Your PTA will need to file its federal taxes annually:
- If your PTA has gross receipts of $50,000 or less, you can file a 990N electronically (https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard).
- If your PTA has gross receipts of $50,000 or more, you would need to file a Form 990EZor Form 990
- If your PTA’s gross revenues are less than $100,000 you can file for free.
Once you have filed the 990N, 990EZ or 990, please complete the form below and upload the complete copy of 990EZ or 990, or the approved 990 postcard.
NOTE: The IRS defines gross receipts as “the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.” Do not include membership dues or founders day contributions that are passed on to council and state in this number.
***Beginning August 2022, smaller charities that are eligible and choose to file Form 990N, Electronic Notice for Tax-Exempt Organizations (e-Postcard), must sign into the IRS modernized authentication platform using either their active IRS username or create an account with ID.me, the current IRS credential service provider.
When accessing the Form 990-N submission page, Form 990-N filers have three options:
1. Sign in with their active IRS username: Users with an active IRS username have the option to access the Form 990-N submission page using their existing IRS credentials or they can choose to create a new account with ID.me.
2. Sign in with their existing ID.me account: Users that have an ID.me account to access other IRS online services or from a state or federal agency can sign in using their existing ID.me account.
3. Create a new ID.me account: Users that don’t have an active IRS username credential must register and sign in with ID.me. ID.me account creation requires an email address and multifactor authentication. Form 990-N filers who have an existing IRS username and register for an ID.me account must use the same email address.
For Form 990-N filing instructions, see Publication 5248, Form 990-N Electronic Filing System User Guide (PDF). The filing process has not changed for organizations that file Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.
Free Online Training for Small to Mid-Sized Section 501(c)(3) Charities
The IRS provides interactive online training to help officers, board members and volunteers maintain your organization’s Section 501(c)(3) tax-exempt status – including a course on filing Form 990-series annual returns. The Virtual Small to Mid-Sized TaxExempt Workshop at StayExempt.irs.gov is an important resource for all charities, old and new.