Federal housing law
2025 Form 1120-H (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120h.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Form1120-H Department of the Treasury Internal Revenue Service |
Form1120-H Department of the Treasury Internal Revenue Service |
Form1120-H Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
U.S. Income Tax Return for Homeowners Associations Go towww.irs.gov/ For calendar year 2025 or tax year beginning , 2025, ending , 20 |
2025 | 2025 | 2025 |
| Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Name |
Employer identification number | Employer identification number | Employer identification number | Employer identification number | Employer identification number |
| Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Number and street. If a P.O. box, see instructions. |
Room or suite number |
Room or suite number |
Date association formed | Date association formed | Date association formed | Date association formed | Date association formed |
| Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
Check if: (1) Final return (2) Name change (3) Address change (4) Amended return |
City or town | City or town | City or town | State or province | State or province | Country | Country | Country | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code |
| A Check type of homeowners association: |
A Check type of homeowners association: |
A Check type of homeowners association: |
A Check type of homeowners association: |
Condominium management association | Condominium management association | Condominium management association | Condominium management association | Residential real estate association | Residential real estate association | Residential real estate association | Residential real estate association | Timeshare association | Timeshare association | Timeshare association | |||
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . |
|||||||
| . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B | B |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . |
|||||||
| . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
C | C |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . |
|||||||
| . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
D | D |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . |
|||||||
| . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . **E ** Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . |
E | E |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 | 1 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
2 | 2 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
3 | 3 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
4 | 4 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
5 | 5 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
6 | 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
7 | 7 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Gross Income ** (excluding exempt function income) |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 |
||||||||||||
| Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 7 Other income (excluding exempt function income) (attach statement) . . . . . . . . . 8 Gross income(excluding exempt function income). Add lines 1 through 7 . . . . . . . |
8 | 8 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 | 9 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
10 | 10 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
11 | 11 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
12 | 12 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
13 | 13 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
14 | 14 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
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| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
15 | 15 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
|||||||||||||
| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
16 | 16 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
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| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
17 | 17 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deductions (directly connected to the production of gross income, excluding exempt function income) |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) |
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| . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 16 **Total deductions.**Add lines 9 through 15 . . . . . . . . . . . . . . . . . 17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . . 18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . |
18 | 18 | $100 | $100 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 | 19 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
20 | 20 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
21 | 21 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
22 | 22 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
23g | 23g |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
24 | 24 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
25 | 25 |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
26b | 26b |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . |
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| 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . . 20 Enter 30% (0.30) of line 19. (Timeshare associations, enter 32% (0.32) of line 19.) . . . . 21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 **Total tax.**Subtract line 21 from line 20. See instructions for recapture of certain credits . . 23a Preceding year’s overpayment credited to the current year . . . . 23a b Current year’s estimated tax payments . . . . . . . . . . . 23b c Tax deposited with Form 7004 . . . . . . . . . . . . . 23c d Credit for tax paid on undistributed capital gains (attach Form 2439) . 23d e Credit for federal tax paid on fuels (attach Form 4136) . . . . . . 23e f |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elective payment election amount from Form 3800 . . . . . . . 23f g Total payments and credits. Combine lines 23a through 23f . . . . . . . . . . . 24 Amount owed. Subtract line 23g from line 22. See instructions . . . . . . . . . . 25 Overpayment. Subtract line 22 from line 23g . . . . . . . . . . . . . . . . 26 Enter portion of line 25 you want:a Credited to 2026 estimated tax . . b Refunded c Routing number dType: Checking Savings e Account number |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
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May the IRS discuss this return with the preparer shown below? See instructions. Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
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| true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Date Title |
| 1120-H Form Department of the Treasury Internal Revenue Service |
U.S. Income Tax Return for Homeowners Associations For calendar year 2025 or tax year beginning , 2025, ending , 20 Go to www.irs.gov/ |
OMB No. 1545-0123 | |||||||||||||||
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