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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 1120-H
for the current year.
IRS Form 1120-H U.S. Income Tax Return for Homeowners Associations
What Is IRS Form 1120-H?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 1120-H?A: IRS Form 1120-H is the U.S. Income Tax Return for Homeowners Associations.
Q: Who needs to file IRS Form 1120-H?A: Homeowners associations need to file IRS Form 1120-H.
Q: What is the purpose of IRS Form 1120-H?A: The purpose of IRS Form 1120-H is to report the income and expenses of homeowners associations.
Q: When is IRS Form 1120-H due?A: IRS Form 1120-H is due on the 15th day of the 4th month after the association's tax year ends.
Q: Can a homeowners association file a different tax form instead of Form 1120-H?A: Yes, homeowners associations have the option to file a regular corporate tax return using Form 1120 instead of Form 1120-H.
Q: What are the eligibility requirements for filing IRS Form 1120-H?A: To be eligible for filing IRS Form 1120-H, a homeowners association must meet certain criteria, including having at least 60% of its gross income from exempt function income.
Q: What is exempt function income?A: Exempt function income is income derived from activities that promote the social welfare of the homeowners association's members.
Form Details:
- A 1-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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