Form 1120-H, U.S. Income Tax Return for Homeowners Associations
A homeowners association files Form 1120-H as its income tax return to take advantage of certain tax benefits. These benefits, in effect, allow the association to exclude exempt function income (defined later) from its gross income.
Other Items You May Find Useful:
Form 1120, U.S. Corporation Income Tax Return
Schedule D (Form 1120), Capital Gains and Losses
Comment on Form 1120-H
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.