A homeowners association files this form 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. Current Revision Form 1120-H PDF Instructions for Form 1120-H (Print Version PDF) Recent Developments IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Tax Reform Guidance for 1120 filers -- 09-APR-2018 Other Items You May Find Useful All Form 1120-H Revisions About Publication 538, Accounting Periods and Methods About Publication 542, Corporations About Publication 947, Practice Before the IRS and Power of Attorney Taxpayer Advocate Service Other Current Products Related Form 911, Request for Taxpayer Advocate Service Assistance (PDF) About Form 1118, Foreign Tax Credit - Corporations About Form 1120, U.S. Corporation Income Tax Return About Form 1128, Application to Adopt, Change or Retain a Tax Year About Form 3115, Application for Change in Accounting Method About Form 3800, General Business Credit About Form 4136, Credit For Federal Tax Paid On Fuels About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns About Form 8611, Recapture of Low-Income Housing Credit About Form 8822-B, Change of Address or Responsible Party - Business About Form 8834, Qualified Electric Vehicle Credit About Form 8874, New Markets Credit About Form SS-4, Application for Employer Identification Number (EIN) About Schedule D (Form 1120), Capital Gains and Losses