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

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