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F 1120a Form

F 1120a Form

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Instructions and help about F 1120a

Welcome to our presentation on homeowners association taxation this presentation focuses on reducing the inherent risks of Form 1120 in our last presentation you've already seen a graphical representation of the risks those red areas are the tax exposure that exist inherently on Form 1120 now let's show you how to reduce that risk because you need to properly apply tax law you really need to be conservative and both consistent in your tax approach and you need to follow proper procedures in documenting your actions rather than stretching tax law and creating tax risk you can file form 1120h that's the easy way out but you pay more taxes or you can reshape your Association to fit within the existing Form 1120 tax law you do this by proper application step one of Internal Revenue code section 118 this applies to reserve assessments and this is how you accomplish your first step of reducing tax risk and there are about six different steps you've got to foll

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