Does a homeowner’s association have to file a corporate income tax return?

If a homeowner's association is required to file a federal return on federal form 1120, or chooses to file a federal form 1120, it must file a Florida Corporate Income/Franchise Tax Return (Florida Form F-1120), regardless of whether any tax is due. If a homeowner's association files a federal form 1120-H, it is not required to file a Florida corporate income tax return.

To learn more about Florida corporate income tax, visit the Department’s Florida Corporate Income Tax webpage.

References: Section 220.22, Florida Statutes; and Rule 12C-1.022(1)(c), Florida Administrative Code

Category: General Tax

Sub-Category: Corporate Income Tax

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