Condo Association under a Trust?

[Kpeabody]

In the zero hour a client notify me that they are not only own but manage a Condo Association along with the other 3 owners in MA After a few questions I learn that the association is under a Trust EIN. Other then the dues there doesn't seem to be any other income. Would the taxpayer/association still need to file form 1120-H? Or would it go under a trust return? Is there a form Similar to 1120-H due in MA? 

As we are close to the deadline I was going to file an extension. It looks like Form 7004 actually will plug in the Code for a 1120-H  (which is 17th) If you go to efile it. Has any one have any experience with extending his? 

[qbteachmt]

It matters if that is Condo or Coop (as an association?). Also, they likely don't own a Trust (strange concept); there would be some wording that the property owners are by definition the Trustees. You should find there are operations: dues and assessments and reserves and outlay. No one just collects dues and nothing else happens. Someone should have the financial reporting for you. This is the entity that exists for the common need of how the property is financially managed, maintained, repaired, etc. It might cover grounds expense, snow removal, sewer, cable, taxes, etc. Do you have a previous year return for reference? If not, you can get info from the IRS for their EIN, or get a look at the initial letter issuing the EIN, because they might have elected to be under NFP (990) or 1120 or 1120-H.

Yes, they file a return every year.