Do condo associations in California have to file a California form 100 or similar form? At the federal level they may file 1120-H, 1120, or
990 (depending on what the IRS approved the ability to file 1120-H or 990). Would the condo be subject to the $800 minimum tax?
If they are incorporated under CA law, and have applied for exemption (CA Form 3500) and meet the operational requirements,they are not subject to the minimum tax. They may need to file either Form 100 or Form 199 each year, depending on the amount and nature of income. See FTB Publication 1028 for full information.
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