Form 7004 for Homeowners Associations (Form 1120-H)
Quick answer
A homeowners association that files Form 1120-H gets more time to file with Form 7004, filed by the return's regular due date. The IRS says an association electing to file Form 1120-H should request the extension using the original form type assigned to it.
When it's due
Form 1120-H is generally due the 15th day of the 4th month after the tax year ends. For a calendar-year 2026 return, that's April 15, 2027, and the extension generally moves it to October 15, 2027. An association with a tax year ending June 30 files by the 15th day of the 3rd month. Due date calculator.
Which code to use
Form 7004 lists Form 1120-H as code 17. But the Form 7004 and Form 1120-H instructions both say an association electing to file Form 1120-H should use the original form type assigned to the entity. If you're not sure which form type the IRS has on file for the association, check a recent IRS notice or ask a tax professional. All form codes.
Tax-exempt associations
An association that's tax-exempt under section 501(a) doesn't file Form 1120-H. Exempt organization returns are extended with Form 8868, not Form 7004. Form 7004 vs Form 8868.
Where to mail it
For Form 1120-H, the IRS address depends on the state where the association's principal office is. Find the address. Associations can also e-file Form 7004.
Paying
The extension gives more time to file, not to pay. Pay any tax the association expects to owe by the regular due date. How to pay.
Last reviewed: · Based on 2 IRS sources
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