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Santa Ana California Form 1120-FSC: What You Should Know

Therefore, if you own an S corporation, the business itself must be qualified as an S corporation under section 953 of the Internal Revenue Code. You will also be required to file a special form called the California Assessor-Recorder's Form (CARF), if your HOA is a condominium or if you are a resident tenant and there are no condominium units in your development. If there are no condominium units that have been assigned to you and assigned ownership interest in, then you will be required to file a Statement of Assigned Condominium Ownership and Interest (ARC) statement. These additional forms are often unnecessary because you have a California HOA law to comply with. Form 6252. Filing Fee — 50.00 California Condominium Assessor-Recorder's Statement: 1,750 (includes 300.00 filing fee) Notice of Assignment of Condominium Ownership: 1,750 (includes 300.00 filing fee) Notice of Assignment of Condominium Interest (Form 626F): 1,750 (includes 300.00 filing fee) Notice of Assignment of Condominium Owner's Interest (Form 626C): 1,750 (includes 300.00 filing fee) Notice of Sale of Property by an HOA (Form 627H): 1,750 (includes 300.00 filing fee) Notice of Sale of Condominium Assigned Property (Form 627C): 1,750 (includes 300.00 filing fee) (All taxes and fees described above are payable by mail or in person. Please do not call or send copies of your returns to us by postal mail).

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