What is the due date for form 1120H?
Andrew Mclaughlin
Published Apr 08, 2026
April 15
The due date for an HOA’s tax returns will depend on their fiscal year. Forms 1120 and 1120-H are due on April 15 for associations that follow a traditional calendar year. An HOA with a fiscal year ending June 30 should file by the 15th day of the third month after the end of its tax year.
Can you electronically file form 1120 H?
Can Form 1120 H Be Filed Electronically? You cannot create an e-file for Form 1120-H for HOAs. Electronic filing is currently not supported by the Modernized e-File (MeF) program of the IRS. Form 1120-H must be filed on paper.
How do I fill out a 1120-H?
To complete a Form 1120-H, you need to provide the following information:
- Association information. Tax year. Name.
- Gross Income. Dividends.
- Deductions. Salaries and wages.
- Tax and Payments. Taxable income.
- Signature. Signature of officer.
- Paid Preparer’s Information. Authorization for IRS to discuss return with preparer.
How do you complete a 1120-H?
Generally, an association must file Form 1120-H by the 15th day of the 4th month after the end of its tax year. However, an association with a fiscal year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year.
How do I fill out form 1120h?
What happens if you don’t file Form 1120 H?
If your HOA fails to submit Form 1120-H, it will be forced to file for Form 1120 — which does not have the same deductions. If your HOA does not file its tax returns at all, the IRS will impose several penalties. The failure to file penalty is 5% for every month with a maximum penalty of 25%.
How does a homeowners association file Form 1120-h?
A homeowners association elects to take advantage of the tax benefits provided by section 528 by filing a properly completed Form 1120-H. The election is made separately for each tax year and generally must be made by the due date, including extensions, of the income tax return. This extension does not extend the time to pay the tax.
How to file extension of time for 1120-h?
File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file. If the association elects to file Form 1120-H, it should file for extension on Form 7004 using the original form type assigned to the entity.
Can you have more than one home on form 1120h?
Of all the homes under the ownership of the HOA, over 85% need to be used as residencies. Essentially, this means you can’t own a number of condos and only use one as a residency before then filing under Form 1120-H.
