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Music today we're going to talk about some of the differences between filing form 1120 and form 1120 h4 homeowners associations and and condo associations in addition to that we're gonna touch base on some of the advantages and disadvantages to filing the 1120 h form itself now as a CPA firm that does tax returns for HOAs in all 50 states I would say at least 90% of the HOAs that we deal with file the simpler form 1120 H okay this is a easy form to file relatively straightforward in fact we find that the state filings can be a lot more complex than the federal filing under 528 but it is an important area for us to touch base on what are the differences what are the pros and cons and what should your association be considering when it comes time to file your actual tax return at the end of the year I'm going to take a look now at some of the advantages to form 1120 H first of all 1120 H is audited substantially less than form 1120 in fact you've become sort of a small fish in a big pond

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