Texas HOA & Condo Association Tax Return: Filing Tips
Автор: HOA Tax
Загружено: 2018-11-09
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It is difficult to navigate through HOA and condo association tax filing requirements. It is even more confusing when you examine the rules of specific states. Certain states, like Texas for example, can require a specific exemption form. Others will automatically apply the federal exemption statute. This video explores the Texas HOA tax return requirements.
Under IRC Section 528, HOAs can file like tax-exempt organizations. They just need to make sure that virtually all of the association’s income is from assessments and used to support the management and maintenance of the facilities.
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