How to file a 990-N for your PTA or PTO

Why it matters

The 990-N keeps your group on the IRS’s list of tax-exempt organizations. Missing one year costs nothing: the IRS doesn’t charge a penalty for a late 990-N, and you should still file it. But a group that misses three years in a row loses its tax-exempt status automatically, and getting it back means reapplying. It’s an easy filing to miss when treasurers change.

Can your group file the 990-N?

You can use the 990-N if your gross receipts are “normally” $50,000 or less. Gross receipts means everything that came in during the year (dues, fundraisers, donations, event tickets) before you subtract any costs. A $30,000 book fair counts as $30,000, even if $20,000 went back to the vendor.

“Normally” depends on your group’s age:

Over the limit? You file Form 990-EZ or Form 990 instead, and those can be extended with Form 8868 (see the IRS page on return due dates (opens in a new tab)). Not sure your group is tax-exempt at all? Start with Is a PTO or booster club tax-exempt?

One exception: if your group is a subordinate under a group exemption and is included in a group return your central organization files, you don’t file a 990-N. Ask your state or national organization if you’re not sure.

What you need before you start

The form asks for eight things:

• Your group’s EIN (Employer Identification Number), never the school district’s
• Your tax year: calendar year or the dates of your fiscal year, such as July 1 to June 30
• Your legal name and mailing address
• Any other names your group uses
• The name and address of a principal officer, usually the president or treasurer
• Your website address, if you have one
• Confirmation that your gross receipts are normally $50,000 or less
• Whether your group has stopped or is stopping operating

You’ll also need your own IRS sign-in: a Login.gov or ID.me account in your name. It’s a personal account, so setting it up asks for your Social Security number and a photo ID. That surprises many volunteers. The account is yours, and the filing is for the group. Verifying your identity can take a while, so set it up weeks before the deadline.

How to file the 990-N, step by step

Use a computer, not a phone or tablet. The IRS says not to file on them.

1. 1 Go to the IRS 990-N page (opens in a new tab) and choose to submit Form 990-N. Sign in with Login.gov or ID.me, or create an account. Use the same email address as your IRS account.
2. 2 When asked for a user type, choose Exempt Organization. Choose Preparer only if you’ll file for several groups.
3. 3 Enter your group’s EIN and select Add EIN, then Create New Filing.
4. 4 Pick the EIN from the list and fill in the Organization Details page.
5. 5 Fill in the Contact Information page, then select Submit Filing. Use Save Filing if you’re missing something and want to come back.
6. 6 Print the confirmation page before you leave it. It shows your filing as “Pending”. Once you leave the page, you can’t print it again.
7. 7 After about seven minutes, refresh the Manage Form 990-N Submissions page and select Get Updated Status. It should change to “Accepted”. If it says “Rejected”, open the submission ID for the reason.

After you file

Save the printed confirmation in your records, with the year on it. PTA units: some state PTAs ask for proof each year, so send them a copy.

Your filing appears in the IRS’s Tax Exempt Organization Search (opens in a new tab) later. That’s also where the next treasurer can check that you filed.

Put next year’s due date on the group’s shared calendar now, not your personal one. See the treasurer calendar.

Missed a year, or several?

File as soon as you can. There’s no penalty for a late 990-N, and the IRS sends a reminder to the address it has on file.

If three years in a row were missed, the IRS revokes the group’s exemption on the filing due date of the third missed year. Look your group up in Tax Exempt Organization Search; the revocation list is there too. To get the status back, the group has to apply again. See the IRS page on getting reinstated (opens in a new tab).

If the system won’t cooperate

• “EIN not found” or your group isn’t listed: the IRS may not have your group set up to file a 990-N, for example if it never got tax-exempt status or files as part of a group. Don’t use a different EIN to get past it.
• Status stuck on anything other than Pending, Accepted or Rejected: call IRS TE/GE Customer Account Services at 877-829-5500.
• The system keeps failing: call 877-829-5500, and a representative will file your Form 990-N information for you.

PTA, PTO and booster club differences

• PTA units usually have their own EIN and file their own 990-N. Your state PTA may set an earlier deadline, so check its calendar.
• PTOs and booster clubs: check whether the IRS lists your group as tax-exempt before you file. See tax-exempt status.
• State filings are separate. Some states want their own annual report on top of the 990-N. In California, for example, charities file with the Attorney General every year. Find your state’s charity office through NASCO’s state directory (opens in a new tab).

Common mistakes

• Using the school district’s EIN, or a volunteer’s Social Security number, as the group’s ID
• Making up a website address because the field is there. Leave it blank if you don’t have one
• Leaving the page without printing the confirmation
• Assuming your state PTA or the school files for you
• Paying a service to file. The IRS system is free