IRS Filings

All PTAs in Utah are required to make an annual filing with the IRS. The determination of which form is required is based on the Gross Receipts Test (see details below).

For fiscal year 2010-2011, if a PTA normally has gross receipts of more than $50,000, it is required to file Form 990EZ and the applicable schedules.

All PTAs not required to file Form 990EZ are required to file Form 990N, also known as the e-Postcard. Both Form 990EZ and Form 990N are due to the IRS by November 15, following the close of the fiscal year. Utah PTA requests that Form 990EZ be submitted to its office by October 15 for review. (It should not be filed directly with the IRS!) Utah PTA recommends that Form 990N be filed electronically by September 1.

IRS Forms and Websites:

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  IRS Web Site - http://www.irs.gov


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  Form 990EZ - http://www.irs.gov/pub/irs-pdf/f990ez.pdf


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  Schedule A - http://www.irs.gov/pub/irs-pdf/f990sa.pdf


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  Schedule C - http://www.irs.gov/pub/irs-pdf/f990sc.pdf


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  Schedule G - http://www.irs.gov/pub/irs-pdf/f990sg.pdf


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  Schedule O - http://www.irs.gov/pub/irs-pdf/f990so.pdf


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  Form 990N Filing Site - http://epostcard.form990.org

Use the documents and forms below to get more information on IRS filings.