California State Franchise Tax Board Form 199

Starting with the 2010 tax year, the California State Franchise Tax Board (FTB) is requiring all tax-exempt organizations to file the electronic Form 199N or Form 199. In the past, PTA units and councils were not required to file a Form 199 if they were unincorporated. Based on this new reporting requirement, all units, councils and districts must now file the Form 199. Returns are due the 15th day of the fifth month after the fiscal year-end. For example, if your unit's fiscal year-end is February 28, 2013, the form is due on July 15, 2013. To see more information on the Form 199N go to http://www.ftb.ca.gov/professionals/taxnews/2010/July/Article_8.shtml.

California State Franchise Tax Board-Entity Numbers

In order to file the Form 199, the Franchise Tax Board has started issuing state entity identification numbers for all California State PTAs. Please note: this is an entirely separate and different number than the Employer Identification Number (EIN) that the federal Internal Revenue Service (IRS) already assigns each PTA. The Franchise Tax Board has mailed letters to PTAs to inform them of their new state entity numbers; however, these letters were addressed to schools and in some cases did not clearly reference the PTA. Please check to see whether your PTA or school has received this new number.

If you did not receive your entity number you can call your district president or the Franchise Tax Board exemption department at 1 (800) 852-5711; select Business Entities information, and then select option 4 to speak to a representative.

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