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RitaW (Tennessee)
Posts: 16
Posted:
It’s tax time again—--so, I’m hoping some of you can provide some clarification to my question—

If we uses the 1120H income tax form are we saying our HOA is electing tax relief exemption under IRC 528— or if our HOA exempt status is already one of the 501(c)s ---can we still use the 1120-H or do we have to use the 1120 for non profit corps? I’m sure we would qualify under the IRC 528 status---as 100% of our income is dues and 100% is spent on our association’s expenditures and the other qualification are also met.

We have a newly elected BODs and are meeting this week on some other issues and the tax question came to my mind--as I know our treasure has files with our state but she didnt say anything about federal-so--I'm going to bring that question up in the meeting--

Thanks--
RogerB (Colorado)
Posts: 5,067
Posted:
Rita, most HOAs use 1120-H and pay tax only the outside income such as interest on CDs.

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