Form 199N: the free California e-Postcard
Reviewed
FTB 199N is the California counterpart of the IRS e-Postcard: a short electronic notice for small organizations.
- Who may file it: organizations with California tax-exempt status whose gross receipts are normally $50,000 or less.
- Where: only on the FTB website, at no cost.
- Alternative: an organization that may file 199N may choose to file a complete Form 199 instead.
990.tax does not file 199N. If you want it, file it yourself on ftb.ca.gov and use 990.tax for the IRS form only. If you prefer one filing for both, add Form 199 to your 990-N in 990.tax.
If an organization does not file FTB 199N for three consecutive years, the FTB revokes its California tax-exempt status, effective as of the due date of the third year.
The Attorney General’s RRF-1 is still separate; see Form RRF-1 and CT-TR-1.
Questions
Which is better for us, 199N or Form 199?
Both meet the FTB requirement if you qualify for 199N. 199N is free and filed by you on ftb.ca.gov. Form 199 through 990.tax costs $49.99 and is filed together with your IRS return.