A homeowners association files this form as its income tax return to take advantage of certain tax benefits. These benefits, in effect, allow the association to exclude exempt function income from its gross income.
Tax Reform Guidance for 1120 filers-- 09-APR-2018
Other Items You May Find Useful
Publication 538, Accounting Periods and Methods
Publication 542, Corporations
Publication 947, Practice Before the IRS and Power of Attorney
Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS
Comment on Form 1120-H
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