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Form 1120-H is an income tax return for Homeowners Associations for calendar year 2023 or tax year beginning and ending, 20XX. The form includes sections for: type of association, total exempt function income, total expenditures for 90% expenditure test, gross income (excluding exempt function income), deductions directly connected to the production of gross income, taxable income, tax and payments, and signatures. Income sources include dividends, taxable interest, gross rents, gross royalties, capital gain net income, net gain or loss from Form 4797, Part II, other deductions, and specific deduction of $100. Tax and payments consist of taxable income, taxes, credits, preceding year’s overpayment credited to the current year, estimated tax payments, credit for tax paid on undistributed capital gains, credit for federal tax paid on fuels, elective payment election amount from Form 3800, total payments and credits, and amount owed. The form must be signed under penalties of perjury.
Form 1120-H is generally due on the 15th day of the fourth month following the association's tax year end. For example, if the association's tax year ends on December 31, the return is due on April 15.
Forms that may need to be attached include Schedule I (Income), Schedule II (Deductions), Schedule III (Tax Computation), and Form 8611 (Recapture of Low-Income Housing Credit).
Form 1120-H is used by homeowners associations to report income, deductions, and credits for the tax year. It also determines the association's tax liability.
A homeowners association is an organization that manages and maintains common areas and provides services for a housing community. Homeowners associations are typically formed by deed restrictions or state law.
Common sources of income include assessments from members, interest and dividends, rents, sales of property, and services provided to members.
Homeowners associations that meet certain requirements must file Form 1120-H with the IRS.
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