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okay for this video i want to go over a very simple tutorial on how to complete an 1120h tax return for a homeowners association so homeowners association is very prevalent in the u.s i think the last count thereamp;#39;s maybe close to 400 000 of them but homeowners associations theyamp;#39;re organized as corporate entities under state law and theyamp;#39;re still required to file a tax return even though in a lot of cases they might not actually owe any tax so in this example i want to go over a very simple 1120h iamp;#39;ve got a couple pieces to work with here so weamp;#39;ve got obviously the return itself and then iamp;#39;ve got a workbook here in excel for the homeowners associations financial statements for the year right so the revenues and expenses and then iamp;#39;ve got a slide with some background information here and then the fact pattern that weamp;#39;re going to be working with so letamp;#39;s start with this and then weamp;#39;ll move on to the workbook a