3
HOA TAX FORMS
Even if the HOA has little or no taxable income, it's still required to file taxes.
HOAs typically file one of two main forms:
• IRS Form 1120-H: Used to report exempt-function income and claim
favorable tax treatment.
• IRS Form 1120: Used if the HOA doesn't qualify or has non-exempt
income or unusual finances, a more general corporate return.
7
6
5
4
8
9
10
11
3
12
2
