HOA Taxes

Form 1120-H, the 60% and 90% tests, exempt function income, and the state returns that go with them — for treasurers who file their own return and boards deciding whether to.

HOA Taxes

HOA Beneficial Ownership Information Report: 2026 FinCEN Rule

HOAs and condo associations formed in the U.S. no longer file BOI reports. Here's FinCEN's 2026 final rule, the scams to ignore, and the filings still due.

Oct 18, 2026· 6 min read

HOA Taxes

HOA 1099 Requirements for 2026: The New $2,000 Threshold

Which vendors an HOA must send a Form 1099-NEC, the new $2,000 threshold for 2026 payments, the exceptions, and a year-end routine for treasurers.

Oct 8, 2026· 7 min read

HOA Taxes

Form 1120-H Instructions for HOA Treasurers: How to File Your Association's Tax Return (2026 Tax Year)

Line-by-line Form 1120-H instructions for HOA treasurers: the 60%/90% tests, exempt function income, 30% tax, the April 15 due date and the election.

Sep 8, 2026· 19 min read