A six-unit condominium in Washington wrote to us with a question every small board eventually asks: what do we actually have to file, with the state and with the IRS, and when? There is no single list. The answer is spread across the state's community association act, its nonprofit corporation act, the Internal Revenue Code and your own declaration. This page puts the recurring items for Washington, Oregon and federal law on one calendar, each with the section it comes from.
Three cautions before the list. First, it covers recurring filings and owner deliverables, not one-time events like recording an amendment or a lien. Second, the dates assume a calendar fiscal year; move them if yours is different. Third, which sections apply depends on what kind of community you are and when it was created, which the first section below sorts out. Your declaration and bylaws can add steps; they rarely take any away. Every citation here was checked against the statute or agency page on November 5, 2026.
First, Which Rules Apply to You?
- Washington, created on or after July 1, 2018 (or opted in): the Washington Uniform Common Interest Ownership Act, chapter 64.90 RCW, applies in full.
- Washington, created before July 1, 2018: until January 1, 2028 you remain under your older act (chapter 64.34 RCW for a condominium, 64.38 for a homeowners association), plus the WUCIOA sections listed in RCW 64.90.365, which include budget ratification (RCW 64.90.525) and the reserve study (RCW 64.90.545). On January 1, 2028 the older acts are repealed and WUCIOA applies to everyone; our WUCIOA compliance checklist covers that change.
- Oregon planned community: the Oregon Planned Community Act, ORS chapter 94. Our Oregon HOA year-end checklist walks through its deadlines in order.
- Oregon condominium: the Oregon Condominium Act, ORS chapter 100, which has parallel rules and one extra state filing.
- Corporate form: in Washington a WUCIOA association "must have a board and be organized as a for-profit or nonprofit corporation or limited liability company" (RCW 64.90.400(3)). Many are nonprofit corporations, and the annual report rules below assume that. Check your articles of incorporation.
Federal Filings (Every Association)
Form 1099-NEC — January 31
For payments made in 2026, the threshold for reporting nonemployee compensation on Form 1099-NEC rose from $600 to $2,000 (IRS instructions for Forms 1099-MISC and 1099-NEC). An unincorporated service vendor paid $2,000 or more during the year gets a form; an attorney gets one for fees of $2,000 or more whether or not the firm is a corporation. Payments made by credit card or through a payment network are reported by the processor on Form 1099-K and are left off the 1099-NEC. The copy to the vendor and the filing with the IRS are both due January 31. Our post on HOA 1099 filing requirements covers W-9s, e-filing and penalties.
Form 1120-H or Form 1120 — April 15
Most associations file Form 1120-H, which taxes only non-exempt income (interest, outside rentals) at 30 percent after a $100 specific deduction. The association has to elect it each year and pass two tests: at least 60 percent of gross income is exempt function income (assessments from members), and at least 90 percent of expenditures go to acquiring, building, managing, maintaining and caring for association property (IRS Instructions for Form 1120-H). It is due by the 15th day of the fourth month after the tax year ends, April 15 for a calendar-year association; a fiscal year ending June 30 is the exception, due the 15th day of the third month. Form 7004 extends the time to file, not the time to pay. An association with no taxable income still files to make the election. Our Form 1120-H vs 1120 guide explains when Form 1120 is the better choice.
Beneficial ownership reports — none
FinCEN has exempted U.S. companies from beneficial ownership reporting under the Corporate Transparency Act (an interim final rule in March 2025, made permanent in August 2026), so a domestic association files nothing there.
This page does not cover state income or excise tax returns. Washington has no corporate income tax; whether an Oregon association owes an Oregon return depends on its income, so ask your tax preparer.
Washington Filings
Annual report to the Secretary of State — your anniversary month
A Washington nonprofit corporation must deliver an annual report to the Secretary of State (RCW 24.03A.070, with the contents in RCW 23.95.255(2)). The Secretary of State sets the due date: the last day of the month in which the corporation was first formed, and a report can be filed up to 180 days early. The fee is $60, or $20 if the corporation certifies gross revenue under $500,000 in its most recent fiscal year, which covers nearly every small association. File it online through the Corporations and Charities Division. If a report is more than 120 days late, the Secretary of State may administratively dissolve the corporation (RCW 24.03A.928, RCW 23.95.605(2)), which is a much bigger job to undo than the report was to file.
Budget and ratification — every year
Within 30 days after the board adopts a proposed budget, it must provide a copy to every owner and set a ratification meeting 14 to 50 days after providing it. The budget is ratified unless owners holding a majority of the votes (or a larger share set by the declaration) reject it, whether or not a quorum is present; if it is rejected, the last ratified budget continues (RCW 64.90.525(1)). The budget must disclose the current reserve contribution, whether the association has a reserve study that meets the statute and how far the budget departs from it, and the current reserve deficiency or surplus per unit (RCW 64.90.525(2)). This applies to every Washington association, including those created before 2018 (RCW 64.90.365). Our HOA budget planning guide covers the contents, and the free budget ratification calculator gives you the dates.
Reserve study — updated every year, professional site visit every third year
An association must have a reserve study prepared by a reserve study professional, update it every year, and at least every third year have the update prepared by a professional based on a visual site inspection (RCW 64.90.545(1)). The statute exempts a community with only nominal reserve costs, a nonresidential community, certain middle-housing-only communities, and an association for which the study would cost more than 10 percent of the annual budget (RCW 64.90.545(2)). For a six-unit building, that 10 percent test is often the one to check. Our Washington reserve study requirements page and the WUCIOA reserve study exemptions guide go further.
Annual financial statement and audit — every year
- Under WUCIOA: an annual financial statement prepared on the accrual basis. If annual assessments are $100,000 or more, it must be audited by a CPA every year. Below $100,000, an audit is also required, but owners holding a majority of the votes (excluding the declarant) may waive it each year (RCW 64.90.530). Record the waiver vote in the minutes.
- A condominium created before July 1, 2018: RCW 64.90.530 is not on the RCW 64.90.365 list, so until January 1, 2028 the Condominium Act's rule applies instead: an annual financial statement under generally accepted accounting principles, a CPA audit for 50 or more units, and for fewer than 50 units an audit that owners holding 60 percent of the votes (excluding the declarant) may waive each year (RCW 64.34.372(1)).
Our HOA financial audit guide explains what an audit costs and what it covers.
Oregon Filings
Annual report to the Secretary of State — your anniversary date
An Oregon nonprofit corporation must deliver an annual report to the Secretary of State by its anniversary (ORS 65.787(1)), with the information current as of 30 days before. The Secretary of State's Corporation Division sends a renewal notice ahead of the date; check its site for the current fee.
Condominiums only: the Annual Report to the Real Estate Agency
An Oregon condominium also files with the Real Estate Agency. After the turnover meeting, the board must file an Annual Report every year by the anniversary of the date the Condominium Information Report was filed, and an amendment within 30 days of any change in the reported information (ORS 100.250(1)(b), (c)). The report gives the association's name and mailing address, its agent for service of process, and its officers (ORS 100.260(2)). The fee is $25, and it may be paid as a common expense (ORS 100.250(2), (3)). A condominium created before October 3, 1989 files only if ORS 100.275 brings it in. Planned communities have no equivalent filing.
Budget summary — within 30 days of adoption
The board adopts a budget at least once a year, including the reserve contribution, and sends owners a summary within 30 days of adopting it: ORS 94.645 for a planned community, ORS 100.483 for a condominium. Oregon has no owner ratification meeting like Washington's, unless your documents add one.
Reserve study — every year
The board must determine the reserve account requirements every year by conducting a reserve study or reviewing and updating an existing one: ORS 94.595(3)(a) for a planned community, ORS 100.175(3)(a) for a condominium. Unlike Washington, the statute sets no professional site-visit cycle; the board may do the update itself. See our Oregon reserve study requirements page.
Annual financial statement — within 90 days; CPA review over $75,000
Within 90 days after the fiscal year ends, the board prepares a balance sheet and an income and expenses statement and distributes it to every owner (ORS 94.670(4); ORS 100.480(4)). If annual assessments exceed $75,000, an Oregon-licensed CPA must review the statement within 300 days of year end, unless at least 60 percent of owners, excluding the declarant, vote that year not to have it (ORS 94.670(5), (7); ORS 100.480(5), (7)). Smaller associations must get a review if a majority of owners petition for one.
The Calendar on One Page
| When (calendar-year association) | What | Who | Source |
|---|
| January 31 | Form 1099-NEC to vendors paid $2,000+ (2026 payments) and to the IRS | All | IRS 1099-NEC instructions |
| March 31 (90 days) | Annual financial statement to owners | OR | ORS 94.670(4), 100.480(4) |
| April 15 | Form 1120-H (or 1120); Form 7004 to extend | All | IRS 1120-H instructions |
| Each year | Annual financial statement; audit or a recorded waiver vote | WA | RCW 64.90.530 (or 64.34.372 for a pre-2018 condo) |
| Late October (day 300) | CPA review if assessments exceed $75,000 and owners did not opt out | OR | ORS 94.670(5), 100.480(5) |
| Before the budget | Reserve study update (professional site visit every third year in WA) | WA, OR | RCW 64.90.545; ORS 94.595, 100.175 |
| 30 days after adoption | Budget copy to owners and a ratification meeting 14 to 50 days later | WA | RCW 64.90.525 |
| 30 days after adoption | Budget summary to owners | OR | ORS 94.645, 100.483 |
| End of your formation month | Nonprofit annual report ($20 under $500,000 revenue) | WA | RCW 24.03A.070 |
| Your incorporation anniversary | Nonprofit annual report | OR | ORS 65.787 |
| Anniversary of the information report | Condominium Annual Report ($25) | OR condos | ORS 100.250(1)(b) |
Keeping It on Schedule
For a six-unit association, the whole list is a few evenings a year, as long as the books are reconciled and the records are in one place when each date arrives. The two that cause the most trouble are the ones nobody notices until they are late: the Secretary of State's annual report (because a dissolved corporation is a real problem) and the audit waiver vote (because the statute requires an audit unless the owners actually vote to waive it). Put both on the board's calendar now.
Effortless HOA's accounting gives a small board budget versus actual, a balance sheet and income statement it can download and print for the year-end statement, and a document library for the minutes that record each vote. Planning the reserve update? The free reserve fund calculator turns a component list into a contribution.
