Search Results

Where to File Your Taxes (for Forms 1120-H)

Electronic filing of Form 1120/1120-S/1120-F/1120-H for corporations.

A homeowners association files Form 1120-H, U.S. Income Tax Return for Homeowners Associations, 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.

Information about Form 1120-H, U.S. Income Tax Return for Homeowners Associations, including recent updates, related forms and instructions on how to file. A homeowners association files this form as its income tax return to take advantage of certain tax benefits.

A homeowners association files Form 1120-H, U.S. Income Tax Return for Homeowners Associations, 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.

The following links provide information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File Forms 1120/1120S/1120-F and 7004. You will find the XML Schemas, technical documents, and late breaking news and announcements.

2024 valid XML schemas and business rules for 1120, 1120-F and 1120-S Modernized e-File (MeF)

Use the chart to determine where to file Form 7004 based on the tax form you complete.

Use Schedule D (Form 1120), Capital Gains and Losses to figure the overall gain or loss from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets, report certain transactions the corporation does not have to report on Form 8949, report gain from Form 6252, Installment Sale Income, or from Part I of Form 4797, Sales of Business Property, report gain or loss from Form 8824, Like-Kind Exchanges, report unused capital loss carryover, and report capital gain distributions not reported directly on Form 1120, line 8 (or effectively connected capital gain distributions not reported directly on Form 1120-F, 1120-C, 1120-H, or all other related forms).

This page provides taxpayers and tax professionals the address for mailing Form 4466 to the IRS.