Report and pay FUTA tax if the corporation either: If you are an employer, you must file a quarterly Form 941 to report. Where to file your taxes for Form 1120-S ; A foreign country or U.S. possession.Corporations file Schedule M-3 (Form 1120) to answer questions about their financial statements and reconcile financial statement net income (loss) We can help you obtain a copy of your IRS file and analyze your options. Please complete the form on the bottom of this page to get a with our tax specialist. Find out what takes place in the formation of a corporation and the resulting tax responsibilities and required forms. IRS Tax Forms and Publications. Kleespies, Horwitz and Associates, LLC. Generally speaking, homeowners associations do have to file tax returns and pay taxes. Even if an HOA does not owe any taxes, a tax return is still necessary.

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