Tax Year 2025 - 1120-H MeF - Homeowners Association Scenario 10 - Draft

Sep 19, 2026

Federal tax return draft for Tax Year 2025 using IRS MeF for Form 1120-H (homeowners association). Includes scenario-specific identification details such as EIN, filer type (ERO), signature and preparer information, contact information, and a tax computation framework with income categories and deduction lines. Provides selection prompts for return header settings and homeowners association classification, plus amounts for prior-year income, totals, and payable or refundable sections. Marked “DRAFT — DO NOT FILE,” with Treasury/IRS/OMB usage language.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Overview

Filing information and attachments

Return header and officer/preparer details

Association type selection

Financial computation lines

Income, deductions, taxable income, and tax

Payments, credits, and signature

Amount owed/overpayment and e-signature

Tax Year 2025 1120-H MeF ATS Lurker Oaks HOA 00-1234000 FORMS REQUIRED: 1120-H ATTACHMENTS: None Additional information: □ The Employer Identification Number (EIN) is 00-1234000 for this scenario. • You must select “Yes” in the Return Header for the IRSResponsiblePrtyInfoCurrInd BINARY ATTACHMENT: None HEADER INFO: TotalPriorYearIncomeAmt $1,000,000 Originator: EFIN: Self-select Type: ERO Practioner PIN: EFIN: Self-select PIN: Self-select PIN Entered by – ERO Signature Option: PIN Officer: Name: Talbert Oaks Title: President Officer TIN: 000-00-3456 Taxpayer PIN: Self-Select Phone: 301-555-1212 Email Address: [talbertoaks@treefixr.com](talbertoaks@treefixr.com) [DateSigned](DateSigned: 09/01/2025)[: 09/01/2025](DateSigned: 09/01/2025) Preparer: Name: Johnny Appleseed Date Prepared: 09/01/2025 DRAFT — DO NOT FILE TREASURY/IRS AND OMB USE ONLY DRAFT Version A, Cycle 3 A Check type of homeowners association: Condominium management association ✔ Residential real estate association Timeshare association | B Total exempt function income. Must meet 60% gross income test. See instructions . . . . . . C Total expenditures made for purposes described in 90% expenditure test. See instructions . . . . D Association’s total expenditures for the tax year. See instructions . . . . . . . . . . . . E Tax-exempt interest received or accrued during the tax year . . . . . . . . . . . . . . | | | | | | B | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | C | | | | | | | | | | D | | | | | | | | | | E | | | | | 1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . .
6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . .
7 Other income (excluding exempt function income) (attach statement) . . . . . . . . .
8 Gross income (excluding exempt function income) . Add lines 1 through 7 . . . . . . . | | | | | 1 | 1,000,100 | | | | | | | | | 2 | | | | | | | | | | 3 | 9,000,000 | | | | | | | | | 4 | | | | | | | | | | 5 | | | | | | | | | | 6 | | | | | | | | | | 7 | | | | | | | | | | 8 | 10,000,100 | | | | 9 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . .
10 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . .
11 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . .
13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . .
15 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . .
16 Total deductions. Add lines 9 through 15 . . . . . . . . . . . . . . . . .
17 Taxable income before specific deduction of $100. Subtract line 16 from line 8 . . . . .
18 Specific deduction of $100 . . . . . . . . . . . . . . . . . . . . . . | | | | | 9 | 1,000,000 | | | | | | | | | 10 | 1,000,000 | | | | | | | | | 11 | 1,000,000 | | | | | | | | | 12 | | | | | | | | | | 13 | | | | | | | | | | 14 | | | | | | | | | | 15 | | | | | | | | | | 16 | 3,000,000 | | | | | | | | | 17 | 7,000,100 | | | | | | | | | 18 | $100 | | | | 19 Taxable income. Subtract line 18 from line 17 . . . . . . . . . . . . . . . .
20 Enter 30%(0 .30) of line 19. (Timeshare associations, enter 32%(0 .32) of line 19.) . . . .
21 Tax credits (see instructions) . . . . . . . . . . . . . . . . . . . . . .
22 Total tax. Subtract line 21 from line 20. See i

FAQs

What form and tax year does this draft cover?

It covers Tax Year 2025 and uses Form 1120-H MeF.

What homeowners association type choices are included?

The draft includes selections such as condominium management association, residential real estate association, and timeshare association.

What does the document state about filing status?

It is labeled “DRAFT — DO NOT FILE,” indicating it should not be submitted as a final return.

Sep 19, 2026

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