Patti Riley wrote: I've been filing tax returns for our statutory non-profit incorporated road association for years. Up until this point we haven't had much money as we used to request donations with checks made out to the town (not the road association) to go toward our sanding bill from the town. My understanding is that even if we made no money we have to file every year. For several reasons we are now taking in funds directly and have income (less than $1500) but little in expenses for last year. I've been using IRS form 1120 US Corporation Tax Return and State form 1120ME Maine Corporate Income Tax Return. Does anyone have some helpful hints. I think our tax return will be simple but I thought I would just check with others. Last year I tried calling the IRS and they were not helpful at all. Thanks for any help or hints that you can offer.

Look at Form 1120-H, US Income Tax Return for Homeowners Associations, and the related instructions.

You can email me directly for more information.

Richard@richardsmallcpa.com