Draft form and instructions for homeowner associations (2013) 

August 7:  The IRS has posted draft versions (as of August 6, 2013) of the following form and related instructions for homeowner associations to file for 2013:
  • Draft Form 1120-H [PDF 151 KB] U.S. Income Tax Return for Homeowner Associations
  • Draft instructions [PDF 385 KB] for Form 1120-H

The draft instructions for 2013 do not contain a section highlighting changes or new reporting requirements from the prior version of Form 1120-H.



For more information, contact KPMG’s National Director of Cooperative Tax Services:


David Antoni, in Philadelphia

(267) 256-1627


Or Associate National Director of KPMG’s Cooperative Tax Services


Brett Huston, in Sacramento


(916) 554-1654




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