I am the treasurer of a small non-profit HOA. We have to file an annual federal tax return. Which IRS document is the best place to start for preparing this return? If your oganization is like most HOAs, the HOA is organized as a corporati0on. If that is the case, you need to look at both Form 1120-H and Form 1120, You will be filing either one of these. Be sure to to get the instructions for both.
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