New AG RRF-1 CT Renewal Forms for 2019-2020 Tax Filing Year
The California Attorney General’s office (AG) is requiring new forms for the 2019-2020 tax filing year.
All PTAs must file the RRF-1 annually with the AG.
- If your PTA’s gross receipts are under $50,000, you must file the RRF-1 and the new CT-TR-1.
- If your PTA’s gross receipts are over $50,000, you must file the new RRF-1 and a copy of the 990EZ or 990 that you file with the IRS.
- If you use the Charity Registration Online Renewal System to file your RRF-1, make sure to have a PDF copy of your 990EZ/990 or completed & signed CT-TR-1, itemized lists required with form CT-TR-1, explanation for each “yes” response on form RRF-1. You will upload these individual files during the Online Renewal.
- All PTAs must file either the CT-TR-1 or the 990EZ/990 with their RRF-1. If this is not submitted with the RRF-1, the unit will receive notice of the incomplete filing. The status will remain “Reporting Incomplete” until the requirements on the notice are fulfilled.
The revised AG RRF-1 and CT-TR-1 are available posted on the CAPTA Tax Filing Support Center website and there is a link for these forms below. CAPTA Leadership has created annotated forms (see the link below). Older versions of the RRF-1 will not be accepted for 2019-20 filings.
|RRF-1 for 2019-2020||Annotated RRF-1|
|CT-TR-1 for 2019-2020||Annotated CT-TR-1|
Treasurers, plan to file your taxes as soon as you’ve reconciled your bank account(s) with the end of the fiscal year (most likely June) bank statement, and the audit is complete. There is no reason to wait until November to file your PTA taxes!
Remember, in addition to the AG’s RRF-1, you must file a 990 with the IRS and a 199 with the California Franchise Tax Board. These are informational filings, and with the exception of the AG’s CT Renewal Fee, you do not pay a fee for filing your taxes.
Questions? There is a wealth of information on CAPTA’s Tax Filing Support Center website; all forms and step-by-step instructions are available from this website. CAPTA will be offering a tax filing workshop during the Virtual Summer Leadership Academy. Watch for registration to open for August classes. The cost is $20 per PTA for unlimited classes (including recordings available later this summer/fall). Or contact your council treasurer or the Sixth District PTA treasurer at [email protected].