IRS Form 1120-H "U.S. Income Tax Return for Homeowners Associations"

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Download IRS Form 1120-H "U.S. Income Tax Return for Homeowners Associations"

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1120-H
U.S. Income Tax Return
OMB No. 1545-0123
Form
for Homeowners Associations
2018
Department of the Treasury
Go to www.irs.gov/Form1120H for instructions and the latest information.
Internal Revenue Service
For calendar year 2018 or tax year beginning
, 2018, and ending
, 20
Name
Employer identification number
TYPE
Number, street, and room or suite no. If a P.O. box, see instructions.
Date association formed
OR
PRINT
City or town, state or province, country, and ZIP or foreign postal code
(1)
(2)
(3)
(4)
Check if:
Final return
Name change
Address change
Amended return
A
Check type of homeowners association:
Condominium management association
Residential real estate association
Timeshare association
B
Total exempt function income. Must meet 60% gross income test. See instructions
.
.
.
.
.
B
C
C
Total expenditures made for purposes described in 90% expenditure test. See instructions .
.
.
D
D
Association’s total expenditures for the tax year. See instructions
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.
Tax-exempt interest received or accrued during the tax year .
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E
E
Gross Income (excluding exempt function income)
1
1
Dividends .
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Taxable interest .
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Gross rents .
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Gross royalties .
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Capital gain net income (attach Schedule D (Form 1120)) .
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5
6
Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)
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6
7
7
Other income (excluding exempt function income) (attach statement) .
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8
Gross income (excluding exempt function income). Add lines 1 through 7
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8
Deductions (directly connected to the production of gross income, excluding exempt function income)
9
Salaries and wages
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Repairs and maintenance
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Rents .
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Taxes and licenses .
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Interest
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Depreciation (attach Form 4562)
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Other deductions (attach statement) .
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15
16
Total deductions. Add lines 9 through 15 .
16
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17
Taxable income before specific deduction of $100. Subtract line 16 from line 8 .
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Specific deduction of $100 .
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18
Tax and Payments
19
Taxable income. Subtract line 18 from line 17
19
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20
Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) .
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20
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Tax credits (see instructions)
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21
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Total tax. Subtract line 21 from line 20. See instructions for recapture of certain credits .
22
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23
a 2017 overpayment credited to 2018
23a
b 2018 estimated tax payments .
23b
c Total
23c
d Tax deposited with Form 7004
23d
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e Credit for tax paid on undistributed capital gains (attach Form 2439)
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23e
f
Credit for federal tax paid on fuels (attach Form 4136) .
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23f
g Add lines 23c through 23f .
23g
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24
Amount owed. Subtract line 23g from line 22. See instructions .
24
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25
Overpayment. Subtract line 22 from line 23g .
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25
26
Enter amount of line 25 you want: Credited to 2019 estimated tax
Refunded
26
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
Sign
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
Here
with the preparer shown below?
Yes
No
See instructions.
Title
Signature of officer
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1120-H
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2018)
Cat. No. 11477H
1120-H
U.S. Income Tax Return
OMB No. 1545-0123
Form
for Homeowners Associations
2018
Department of the Treasury
Go to www.irs.gov/Form1120H for instructions and the latest information.
Internal Revenue Service
For calendar year 2018 or tax year beginning
, 2018, and ending
, 20
Name
Employer identification number
TYPE
Number, street, and room or suite no. If a P.O. box, see instructions.
Date association formed
OR
PRINT
City or town, state or province, country, and ZIP or foreign postal code
(1)
(2)
(3)
(4)
Check if:
Final return
Name change
Address change
Amended return
A
Check type of homeowners association:
Condominium management association
Residential real estate association
Timeshare association
B
Total exempt function income. Must meet 60% gross income test. See instructions
.
.
.
.
.
B
C
C
Total expenditures made for purposes described in 90% expenditure test. See instructions .
.
.
D
D
Association’s total expenditures for the tax year. See instructions
.
.
.
.
.
.
.
.
.
.
.
Tax-exempt interest received or accrued during the tax year .
.
.
.
.
.
.
.
.
.
.
.
.
E
E
Gross Income (excluding exempt function income)
1
1
Dividends .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
Taxable interest .
.
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.
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.
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.
.
.
.
.
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.
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.
.
.
.
.
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.
2
3
Gross rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
4
4
Gross royalties .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
Capital gain net income (attach Schedule D (Form 1120)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)
.
.
.
.
.
.
.
.
.
.
6
7
7
Other income (excluding exempt function income) (attach statement) .
.
.
.
.
.
.
.
.
.
8
Gross income (excluding exempt function income). Add lines 1 through 7
.
.
.
.
.
.
.
.
8
Deductions (directly connected to the production of gross income, excluding exempt function income)
9
Salaries and wages
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
10
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
13
Interest
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Other deductions (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Total deductions. Add lines 9 through 15 .
16
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Taxable income before specific deduction of $100. Subtract line 16 from line 8 .
.
.
.
.
.
.
17
18
Specific deduction of $100 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Tax and Payments
19
Taxable income. Subtract line 18 from line 17
19
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) .
.
.
.
.
.
20
21
Tax credits (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Total tax. Subtract line 21 from line 20. See instructions for recapture of certain credits .
22
.
.
.
23
a 2017 overpayment credited to 2018
23a
b 2018 estimated tax payments .
23b
c Total
23c
d Tax deposited with Form 7004
23d
.
.
.
.
.
.
.
.
.
.
.
.
.
e Credit for tax paid on undistributed capital gains (attach Form 2439)
.
.
.
23e
f
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
23f
g Add lines 23c through 23f .
23g
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24
Amount owed. Subtract line 23g from line 22. See instructions .
24
.
.
.
.
.
.
.
.
.
.
.
25
Overpayment. Subtract line 22 from line 23g .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Enter amount of line 25 you want: Credited to 2019 estimated tax
Refunded
26
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
Sign
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
Here
with the preparer shown below?
Yes
No
See instructions.
Title
Signature of officer
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1120-H
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2018)
Cat. No. 11477H