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When To File

accompanied by a copy of the order

If the “Yes” box is checked, the

or instructions of the court authorizing

association is authorizing the IRS to

Generally, an association must file

signing of the return or form.

call the paid preparer to answer any

Form 1120-H by the 15th day of the

questions that may arise during the

4th month after the end of its tax year.

If an association officer completes

processing of its return. The

Form 1120-H, the paid preparer

However, an association with a

association is also authorizing the

space should remain blank. Anyone

fiscal year ending June 30 must file by

paid preparer to:

who prepares Form 1120-H but

the 15th day of the 3rd month after the

Give the IRS any information that is

doesn’t charge the association should

end of its tax year. An association with

missing from the return;

not complete that section. Generally,

a short tax year ending anytime in

Call the IRS for information about

anyone who is paid to prepare the

June will be treated as if the short year

the processing of the return or the

return must sign it and fill in the “Paid

ended on June 30, and must file by

status of any related refund or

Preparer Use Only” area.

the 15th day of the 3rd month after the

payment(s); and

end of its tax year.

The paid preparer must complete

Respond to certain IRS notices

the required preparer information and:

about math errors, offsets, and return

If the due date falls on a Saturday,

Sign the return in the space

preparation.

Sunday, or legal holiday, the

provided for the preparer's signature.

association may file on the next

The association isn’t authorizing

Give a copy of the return to the

business day.

the paid preparer to receive any

taxpayer.

refund check, bind the association to

Private delivery services.

anything (including any additional tax

Associations can use certain private

Note. A paid preparer may sign the

delivery services (PDS) designated by

liability), or otherwise represent the

original or amended returns by rubber

the IRS to meet the “timely mailing as

association before the IRS.

stamp, mechanical device, or

timely filing/paying” rule for tax

computer software program.

The authorization will automatically

returns. Go to

IRS.gov/PDS

for the

end no later than the due date

Paid Preparer

current list of designated service.

(excluding extensions) for filing the

Authorization

The PDS can tell you how to get

association's 2018 tax return. If the

written proof of the mailing date.

If the association wants to allow the

association wants to expand the paid

IRS to discuss its 2017 tax return with

For the IRS mailing address to use

preparer's authorization, see Pub.

the paid preparer who signed it, check

if you are using PDS, go to

IRS.gov/

947, Practice Before the IRS and

the “Yes” box in the signature area of

Power of Attorney.

PDSStreetAddresses.

the return. This authorization applies

Private delivery services can't

only to the individual whose signature

deliver items to P.O. boxes.

appears in the “Paid Preparer Use

You must use the U.S. Postal

Only” section of the return. It doesn’t

CAUTION

Service to mail any item to an IRS

apply to the firm, if any, shown in that

P.O. box address.

section.

Extension. File Form 7004,

Where To File

Application for Automatic Extension of

File the association's return at the address listed below.

Time To File Certain Business Income

Tax, Information, and Other Returns,

to request an extension of time to file.

If the association's principal business,

Use the following address:

office, or agency is located in:

If the association elects to file

Form 1120-H, it should file for

Connecticut, Delaware, District of Columbia,

extension on Form 7004 using

Florida, Indiana, Maine, Maryland,

Department of the Treasury

CAUTION

Massachusetts, New Hampshire, New Jersey,

the original form type assigned to the

Internal Revenue Service Center

New York, North Carolina, Ohio, Pennsylvania,

entity.

Cincinnati, OH 45999-0012

Rhode Island, South Carolina, Vermont,

Virginia, West Virginia

Who Must Sign

Georgia, Illinois, Kentucky, Michigan,

Department of the Treasury

The return must be signed and dated

Tennessee, Wisconsin

Internal Revenue Service Center

by the president, vice-president,

Kansas City, MO 64999-0012

treasurer, assistant treasurer, chief

Alabama, Alaska, Arizona, Arkansas,

accounting officer, or any other

California, Colorado, Hawaii, Idaho, Iowa,

association officer (such as tax

Kansas, Louisiana, Minnesota, Mississippi,

Department of the Treasury

officer) authorized to sign.

Missouri, Montana, Nebraska, Nevada, New

Internal Revenue Service Center

Mexico, North Dakota, Oklahoma, Oregon,

Ogden, UT 84201-0012

If a return is filed on behalf of an

South Dakota, Texas, Utah, Washington,

association by a receiver, trustee, or

Wyoming

assignee, the fiduciary must sign the

A foreign country or U.S. possession

Internal Revenue Service Center

return, instead of the association

P.O. Box 409101

officer. Returns and forms signed by a

Ogden, UT 84409

receiver or trustee in bankruptcy on

behalf of an association must be

Instructions for Form 1120-H

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Instructions For Form 1120-H - U.s. Income Tax Return For Homeowners Associations - 2017 Page 3

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