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Last reviewed: October 21, 2026
Form 1120-H, U.S. Income Tax Return for Homeowners Associations, lets a condominium, residential real estate, or timeshare association exclude its members' dues and assessments from tax and pay a flat 30% (32% for timeshare associations) only on its other net income, such as reserve interest and non-member rentals, after a $100 specific deduction. For a calendar-year 2026 association the return is due Thursday, April 15, 2027, or Friday, October 15, 2027 with Form 7004. To qualify, at least 60% of gross income must be dues and assessments from owners and at least 90% of spending must go to association property. The software an association uses decides how easy those numbers are to pull, so the second half of this guide reviews nine HOA accounting and management tools by what they put on the return.
Key numbers (Form 1120-H and instructions for tax year 2025, the current revision in October 2026):
| Item | Figure | Source |
|---|---|---|
| Who can file | Condominium management, residential real estate management, and timeshare associations that elect IRC §528 | IRC §528(c); Instructions for Form 1120-H |
| 60% gross income test | Exempt function income (owner dues, fees, assessments) is at least 60% of gross income | IRC §528(c)(1)(B); Form 1120-H, item B |
| 90% expenditure test | At least 90% of expenditures go to acquiring, building, managing, maintaining, and caring for association property | IRC §528(c)(1)(C); Form 1120-H, item C |
| Tax rate | 30% flat; 32% for timeshare associations; the same rate applies to capital gains | IRC §528(b); Instructions |
| Specific deduction | $100 (line 18) | IRC §528(d)(2)(A) |
| Not allowed | Net operating loss deduction; special deductions for corporations such as the dividends-received deduction | IRC §528(d)(2) |
| Calendar 2026 deadline | April 15, 2027; October 15, 2027 with Form 7004; tax still due April 15 | Instructions, When To File; Instructions for Form 7004 |
| Late-filing minimum penalty | Lesser of $535 or the full tax for returns due in 2027 that are more than 60 days late, plus loss of the election | Rev. Proc. 2025-32; Instructions |
| Estimated tax and AMT | Neither applies to an association that elects Form 1120-H | Instructions |
Save this cheat sheet — key numbers in one image.
Form 1120-H is the one-page IRS income tax return a homeowners association files to elect the tax treatment in IRC §528. Under that election, membership dues, fees, and assessments paid by owners (exempt function income) stay out of taxable income, and only the association's other income, net of expenses directly connected to it, is taxed. The Instructions for Form 1120-H say the benefits "in effect, allow the association to exclude exempt function income (defined later) from its gross income."
Three features shape every filing:
An association qualifies when it is one of three types and passes four tests for the tax year, all set out in §528(c) and the instructions.
| Type (item A) | Organized and operated to care for | "Substantially all" requirement |
|---|---|---|
| Condominium management association | A condominium project | Substantially all units are homes for individuals |
| Residential real estate management association | A subdivision, development, or similar area | Substantially all lots or buildings are homes for individuals |
| Timeshare association | Property in which members hold timeshare rights or interests | Cannot also be a condominium management association |
| Test | Rule | Where it shows on the form |
|---|---|---|
| 60% gross income test | Exempt function income is at least 60% of gross income | Item B |
| 90% expenditure test | At least 90% of current and capital expenditures go to acquiring, building, managing, maintaining, and caring for association property | Items C and D |
| No private benefit | Net earnings benefit no individual, except through care of association property or a rebate of excess dues | Not a line; governing documents |
| Election | The association files Form 1120-H on time | The filing itself |
Exempt function income is membership dues, fees, or assessments that owners pay as owners, not as customers of a service. The instructions and Treasury Regulation §1.528-9 draw the line this way:
For most associations the taxable column is short: interest on operating and reserve accounts, plus the occasional rental or lease.
Item C counts salaries for an association manager or secretary, gardening, paving, street signs, security guards, property taxes on association property, operating and capital spending on pools, tennis courts, and recreation halls, and replacement of common buildings, heating, air conditioning, and elevators. It does not count money moved into a reserve. The instructions give the example directly: transfers to a sinking fund to replace a roof stay out "even if the roof is association property." Item D is total expenditures for the year on the association's own accounting method, and C divided by D must be at least 90%.
Form 1120-H tax is 30% of homeowners association taxable income: gross income other than exempt function income (lines 1–8), minus deductions directly connected with producing that income (lines 9–16), minus the $100 specific deduction (line 18). Timeshare associations multiply by 32%. If line 19 is zero or less, line 20 is zero.
| Line | Entry | Notes from the instructions |
|---|---|---|
| 1, 4 | Dividends, gross royalties | Gross amounts |
| 2 | Taxable interest | Bank, CD, Treasury, and reserve interest; tax-exempt interest goes in item E |
| 3 | Gross rents | Gross amount; related expenses go on the deduction lines |
| 5, 6 | Capital gain net income; Form 4797 gain or loss | Attach Schedule D (Form 1120) or Form 4797 |
| 7 | Other income | Attach a statement; never exempt function income |
| 9–15 | Salaries, repairs, rents, taxes, interest, depreciation, other | Only if "directly connected with the production of gross income (excluding exempt function income)" |
| 18 | Specific deduction | $100, preprinted on the form |
| 20 | Tax | Line 19 × 30% (or 32%) |
| 24 | Amount owed | Paid electronically by the original due date |
Lakeview Terrace is a 120-unit condominium association on a calendar year. Owners pay $250 a month, its reserve account earns $14,000 of interest in 2026, and it rents the clubhouse to non-residents for $4,000, paying $1,500 for cleaning and event staff on those rental days. It spends $331,500 during the year, $330,000 to run and maintain the building plus the $1,500 for rental days, all of it on association property, and moves the $30,000 left over from dues into reserves.
| Form 1120-H entry | Amount |
|---|---|
| Item B: owner dues (120 units × $250 × 12) | $360,000 |
| Line 2: reserve interest | $14,000 |
| Line 3: clubhouse rentals to non-residents | $4,000 |
| Line 8: gross income excluding exempt function income | $18,000 |
| Line 16: directly connected deductions (rental cleaning and staff) | $1,500 |
| Line 17: taxable income before the specific deduction | $16,500 |
| Line 18: specific deduction | $100 |
| Line 19: taxable income | $16,400 |
| Line 20: tax at 30% | $4,920 |
The 60% test: $360,000 ÷ ($360,000 + $18,000) = 95.2%. The 90% test: items C and D are both $331,500, or 100%, because the $30,000 reserve transfer sits in neither. Lakeview pays $4,920 electronically by April 15, 2027.
Interactive
Form 1120-H tax estimate
Enter the association's dues and its other income for the year to see line 20 of Form 1120-H and whether the 60% gross income test holds.
Exempt function income (item B). Excluded from tax.
Reserve and bank interest, non-member rentals, other income (line 8).
Line 16. Only costs of earning the taxable income, not the association's general operating budget.
Tax on Form 1120-H, line 20
$4,920
$16,400 of taxable income × 30%. The $360,000 in owner dues is excluded.
Follows IRC §528 and the 2025 Form 1120-H: tax = (non-exempt-function income − directly connected expenses − $100) × 30%, or 32% for timeshares. Does not test the 90% expenditure rule, credits, or capital gains detail. The Form 1120 row is a rough comparison at 21% that assumes no surplus member dues are taxed. Defaults are the Lakeview Terrace example in this article.
Already late? Estimate penalties and interestClose, but the $100 comes off first, along with any expense directly tied to earning that income. A condominium whose only taxable income is $3,750 of CD interest owes ($3,750 − $100) × 30% = $1,095. The association's general operating budget (insurance, landscaping, the manager's fee) is not deductible against that interest, because those costs are not "directly connected" to producing it. Where a facility or employee serves both exempt and taxable activities, Treasury Regulation §1.528-10 governs the allocation.
Form 1120-H is due on the 15th day of the 4th month after the association's tax year ends, according to the instructions' When To File section. Any tax owed is due the same day, even with an extension.
| Tax year | Form 1120-H due | Extended due date with Form 7004 |
|---|---|---|
| Calendar year 2026 | Thursday, April 15, 2027 | Friday, October 15, 2027 |
| Fiscal year ending September 30, 2026 | Friday, January 15, 2027 | Thursday, July 15, 2027 |
The 2025 instructions keep an older 15th-day-of-the-3rd-month deadline for June 30 fiscal years; that exception covers only years that began before 2026. When a due date falls on a weekend or legal holiday, the association can file on the next business day.
Extension. IRC §6081 authorizes the 6-month extension, requested on Form 7004 by the original due date. Form 7004's code list includes Form 1120-H as code 17, but the Instructions for Form 7004 say an association electing Form 1120-H "should file for an extension on Form 7004 using the original form type assigned to the entity." Our Form 7004 guide walks through line 1 and the payment line.
No quarterly prepayments, no AMT. The instructions say the requirements to prepay tax during the year and the alternative minimum tax do not apply to an association electing Form 1120-H. The form still has lines 23a–23b for payments, because the election is not made until the return is filed.
E-file and payment. An association that files 10 or more returns of any type in a calendar year, information returns included, must e-file Form 1120-H unless it gets a waiver. Payment of any balance "must be made electronically," through EFTPS or an electronic funds withdrawal when e-filing; a check mailed with the return is not the method.
Where to mail a paper return (2025 instructions):
| Principal office in | Address |
|---|---|
| CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI | Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0012 |
| AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY | Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0012 |
| A foreign country or U.S. territory | Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409 |
A late Form 1120-H costs more than the 5%-per-month penalty under IRC §6651: the instructions warn that the association also risks "losing the right to elect to file Form 1120-H." For returns due in 2027, one filed more than 60 days late carries a minimum penalty of the lesser of $535 or the full tax (Rev. Proc. 2025-32, section .52). Treasury Regulation §301.9100-2 gives the §528 election an automatic 12-month extension when the association takes corrective action within 12 months of the return's due date, including extensions; after that, relief takes a ruling request under Regulation §301.9100-3. A new treasurer who finds years of missing returns should take them to a CPA before filing anything. For a balance that is already late, the IRS penalty and interest calculator estimates what has built up.
Form 1120-H is simpler and shelters all owner dues regardless of how they are spent, but taxes the rest at 30%. Form 1120 taxes net income at the 21% corporate rate in IRC §11(b) but brings in all of the association's income, and any surplus of member dues over member expenses becomes taxable unless an exclusion applies.
| Form 1120-H | Form 1120 | |
|---|---|---|
| Rate | 30% (32% timeshare) | 21% |
| Owner dues | Excluded as exempt function income | Gross income; offset by member expenses |
| Specific deduction | $100 | None |
| Net operating losses | Not allowed | Allowed |
| Member expense limit | Not relevant | IRC §277 allows deductions for member services only up to member income |
| Estimated tax | Not required | May be required |
| Length | One page | Multi-page return with schedules (see our Form 1120 instructions) |
Rev. Rul. 70-604 (1970-2 C.B. 9) holds that a condominium management corporation is not taxed on excess assessments when the owners vote each year to return the excess or apply it against the following year's assessments, because the excess has, in effect, been returned to them. An IRS letter interpreting the ruling (INFO 2001-0176) fixes what "applied" means: with a $3,000 excess and a $60,000 assessment, owners pay $57,000 the next year. The letter adds that "the revenue ruling was not intended to permit a condominium management association to build a reserve."
That limit decides the comparison for Lakeview Terrace, whose $30,000 surplus ($360,000 of dues minus $330,000 of member expenses) goes to reserves:
| Lakeview Terrace, 2026 | Form 1120-H | Form 1120, surplus credited to 2027 dues (Rev. Rul. 70-604) | Form 1120, surplus kept in reserves |
|---|---|---|---|
| Taxable income | $16,400 | $16,500 | $46,500 |
| Rate | 30% | 21% | 21% |
| Tax | $4,920 | $3,465 | $9,765 |
| What happens to the $30,000 surplus | Stays in reserves, untaxed | Returned to owners as a 2027 dues credit | Taxed, then kept |
Form 1120 wins by $1,455 only if the reserve fund gives up the $30,000. Some associations instead keep special assessments collected for specific capital expenditures, and held in a separate bank account, out of gross income under Rev. Rul. 75-370; whether that holds depends on the governing documents, the board resolutions, and how the bank accounts are kept, which is a question for the association's CPA.
A clean Form 1120-H starts with a chart of accounts that keeps owner dues, taxable income, and reserve movements apart all year. Building Jupid, and before that working with more than 60,000 small businesses at Anna Money, we kept seeing the same thing: a return is only as clean as the categories the money landed in when it arrived. For an association, these are the categories that matter:
| Form 1120-H entry | What the ledger has to keep separate |
|---|---|
| Item B (60% test) | Regular dues, special assessments, and late fees from owners in member-income accounts |
| Line 2 | Interest by account: operating, reserve, CDs, money market |
| Item E | Tax-exempt interest from municipal bonds or exempt-interest fund dividends |
| Lines 3 and 7 | Non-member rentals, cell tower or billboard leases, special-use charges to members |
| Lines 9–15 | Costs tied to that taxable income, with any shared-cost allocation documented |
| Items C and D (90% test) | Operating and capital spending on association property; reserve transfers booked as transfers, not expenses |
| Vendor 1099s | Payments to each unincorporated contractor; the 2026 threshold for Form 1099-NEC is $2,000 (see our 1099 threshold guide) |
The 1099 point applies to associations because Treasury Regulation §1.6041-1(b) treats organizations whose activities are not for profit as engaged in a trade or business for the information-return rules in IRC §6041. Fund accounting (an operating fund and a reserve fund, each with its own bank account and balance sheet) is the common way associations meet all of this, and it is the first thing to check in any software demo.
The nine tools below split into three groups: full association accounting systems for management companies, all-in-one tools priced for self-managed boards, and resident-facing platforms that handle billing and communication while the ledger lives elsewhere. Prices were checked on each vendor's site on October 21, 2026. Only PayHOA publishes a price for preparing Form 1120-H; with the others, the return goes to the association's CPA or a quoted service.
| Tool | Built for | General ledger | Published price |
|---|---|---|---|
| Buildium | Management companies; self-managed associations on Essential | Yes, association accounting | From $62/month (Essential); association pricing by quote |
| AppFolio | Management companies, 50+ units | Yes, multiple fund accounting | From $1.49 per unit/month, 50-unit minimum |
| PayHOA | Self-managed HOAs and management companies | Yes, custom chart of accounts | From $49/month billed yearly (0–25 units) |
| Vantaca | Community management companies | Yes | Not published |
| CINC Systems | Community management companies | Yes | Not published |
| Enumerate (formerly TOPS) | Self-managed communities to large managers | Yes | Not published |
| Condo Control | Condo and HOA boards and managers | Yes, double-entry | From $67.50/month (self-managed, under 50 units) |
| HOA Express | Small communities wanting a website and payments | No | Free; paid plans from $15/month billed yearly |
| Unitify | Residential buildings, associations, and their managers | No; billing plus file exchange | Free; Base $1 and Pro $3 per apartment/month |
Buildium, a RealPage company, is property management software that covers rentals and community associations in one system, with association accounting, violations, architectural requests with committee voting, and board and homeowner portals. The Essential plan starts at $62 a month and is pitched at small management companies and self-managed associations; Growth starts at $192 and Premium at $400, with preferred pricing for association units on Premium from 151 association units. A 14-day free trial uses sample data.
What it gives your 1120-H: association and unit-level accounting, automatic bank reconciliation, and 1099-NEC e-filing ($50 per batch plus $4.50 per form) for vendor payments.
Limits: online payments cost extra (incoming EFT is $2.35 per transaction on Essential), the general pricing page tells community associations to call for specific pricing, and the return itself goes to your CPA.
AppFolio Property Manager is property management software whose community association package includes online dues and assessment payments, homeowner and board portals, mobile violations, architectural review, and an accounting module with multiple fund accounting and cost centers. The Core plan starts at $1.49 per unit per month, with a minimum spend and a 50-unit minimum; Plus starts at $3.20 and Max at $5.00 per unit.
What it gives your 1120-H: fund accounting that keeps operating and reserve money apart, bank integrations, and customized reports for the board and the preparer.
Limits: quotes go through a demo, the minimums put it out of reach for a single small association, and the product is built for management companies running many properties.
PayHOA is HOA management software for self-managed associations and management companies, with online payments, violations, request workflows, communication tools, and an accounting module. Pricing runs by unit count: $54 a month ($49 billed yearly) for up to 25 units, $109 ($99 yearly) for 51–100 units, and $0.55 per unit per month above 500 units with a $275 monthly minimum. A 30-day free trial needs no card.
What it gives your 1120-H: a custom chart of accounts, bank reconciliation, and more than 50 report types; as paid services, 1120-H filing starts at $399 per filing, a full Form 1120 at $995, 1099 filing costs $15 per filing, and bookkeeping starts at $199 a month.
Limits: owner payments carry fees ($2.45 per incoming ACH payment, 3.5% plus $0.50 per card payment), and automatic transaction syncing depends on the bank being supported through Plaid or PayHOA's Western Alliance Bank integration.
Vantaca is community association management software for management companies, with a homeowner app (Vantaca Home), a vendor portal (Vantaca Vendor), and HOAi, a set of AI agents; its FAQ describes an accounts-payable agent that reads each invoice and matches it to a vendor, community, and GL code. Vantaca says more than 50,000 associations are managed on it. A separate managed accounting service covers assessment posting, invoice coding, general ledger and budget maintenance, bank reconciliation, and month-end financial reports. Prices are not published; the FAQ says per-door costs decrease as a portfolio grows.
What it gives your 1120-H: invoices coded to each community's general ledger, which is where a preparer finds the interest and the directly connected expenses, kept either by the management company's staff or by Vantaca's accounting team.
Limits: it is sold to management companies through a demo, so a self-managed board with one community is not its customer.
CINC Systems is community association management and accounting software for management companies, with a general ledger, receivables, payables, budgeting, board packets, and CINC Connect portals for boards and residents. CINC reports 1,000+ management company customers serving 6M+ doors and 38 direct bank integrations. Pricing is not published; access starts with a demo.
What it gives your 1120-H: association accounting tied to direct bank feeds, so interest by account and vendor payments come from the same system of record.
Limits: built for management companies, not volunteer boards, and the price depends on a quote.
Enumerate is the HOA management software company that TOPS Software now operates as (topssoft.com redirects to it). Its accounting product, Enumerate Central, includes a chart of accounts, journal entries, budgets, cost centers, automated collections, and bank connections; Enumerate Engage covers resident portals and communication. Plans run Starter (aimed at self-managed communities and small managers), Growth, and Enterprise, with no published prices, and Enumerate Financial Services offers outsourced bookkeeping.
What it gives your 1120-H: a chart of accounts, cost centers, journal entries, and budgets in every plan, plus an outsourced bookkeeping option for boards without a treasurer who wants to keep the books.
Limits: every plan starts with a demo, and the self-managed Starter tier is quoted rather than listed.
Condo Control is condo and HOA management software with a resident portal and app, maintenance and violations, amenity booking, voting add-ons, and an accounting module with a double-entry general ledger, payables with board approval workflows, receivables aging, and bank reconciliation. Vendor records store W-9s and insurance certificates. The published starting price for a self-managed community under 50 units is $67.50 a month; management companies get a custom quote.
What it gives your 1120-H: a ledger with its own chart of accounts and fiscal year per association, W-9 storage for vendor 1099s, and an integration with QuickBooks for associations that keep their books there.
Limits: many features, including accounting integrations, are priced as add-ons, so the quote should name the modules the treasurer needs.
HOA Express is a website builder and communication platform for HOAs, condos, and neighborhoods: pages, document storage, calendars, resident directories, blast emails and texts, and online payments. The Free plan covers up to 50 households; the paid Inform and Engage plans start at $15 and $21 a month billed yearly for up to 25 households. Online payment collection comes with Engage, including bank-account payments for US communities. New communities get 30 days risk-free.
What it gives your 1120-H: a record of dues collected online and a place to post budgets and minutes for owners.
Limits: the pricing page lists no general ledger, budgets, or financial reports, so the books behind Form 1120-H live in a separate accounting system or with the association's accountant.
Unitify is property management software for residential buildings that calls itself "an operating system for residential buildings": requests (a CRM), a resident app, a technician app, billing through its Easybilly module, an AI Concierge, AI Reports, and smart building integrations such as intercoms and access control. Pricing is per apartment per month, shown in US dollars outside Europe: Free at $0 (a plan, not a trial, with one news post for residents a month and no AI features), Base at $1 (unlimited news posts, digital passes, booking for shared spaces), and Pro at $3 (AI Concierge, AI reports, billing, API access, and smart building integrations, with 500 AI credits a month). Base and Pro come with a 30-day free trial.
What it gives your 1120-H: Easybilly bills each unit's assessment and reserve contribution, and US owners pay by card or ACH bank debit through Stripe into the association's own Stripe account, which leaves an owner-by-owner record of the dues behind item B.
Limits: Unitify's track record so far is outside the US: its published case studies are in Georgia and Azerbaijan, and its pricing FAQ names EU servers in Düsseldorf, with the data location for other markets agreed per deployment. Accounting software connects by file exchange rather than a live sync, so the ledger, reserve interest, vendor 1099s, and the return stay in a US accounting system or with the association's CPA. It is not aimed at office towers, shopping centers, or industrial parks that need full lease administration, or at landlords renting apartments to tenants.
| Situation | Shortlist | Why |
|---|---|---|
| Self-managed HOA, under 50 homes, volunteer treasurer | PayHOA, Buildium (Essential) | Published small-community prices with the ledger included |
| Self-managed board that mainly needs a website and online dues | HOA Express, Unitify Free | Low or no cost; pair with a separate ledger |
| Condo building that wants a resident app, requests, and billing | Unitify, Condo Control | Resident apps, maintenance requests, and per-unit billing |
| Management company, roughly 10 to 150 association doors | Buildium, AppFolio, Enumerate | Association accounting at small-portfolio scale |
| Management company with hundreds of associations | Vantaca, CINC Systems, AppFolio | Built for portfolio-wide accounting and AI automation |
| Board that wants the vendor to prepare the 1120-H | PayHOA | Only published 1120-H filing price ($399 per filing) |
A community association manager who works as an independent contractor, or a small management company owned through a single-member LLC, reports management fees on Schedule C and owes self-employment tax of 15.3% on 92.35% of net earnings. Each association that pays the manager $2,000 or more during 2026 issues a Form 1099-NEC for those fees. The manager's own costs, such as the software subscription that runs the client associations, are business expenses on Schedule C. Unlike the associations, a manager who expects to owe tax usually pays estimated tax four times a year, and the self-employment tax calculator shows how much of each payment is self-employment tax.
Jupid does not prepare Form 1120-H or keep an association's books. It fits the business on the other side of the management contract: the self-employed community manager or the small management company run as an LLC. Jupid connects that business's bank accounts, categorizes each transaction at 95.9% accuracy, and answers questions in WhatsApp or iMessage, such as how much the company earned in management fees this quarter. It estimates quarterly taxes, sends due-date alerts, and handles the manager's own federal and state filing with CPA review. Plans start at $50 a month. Try Jupid
This guide is for general educational purposes and does not constitute tax, legal, or accounting advice. It follows the 2025 Form 1120-H and its instructions, the current revision on irs.gov in October 2026; the IRS may change line numbers, addresses, and penalty amounts in the 2026 revision, and software prices change often. Whether Form 1120-H or Form 1120 costs an association less depends on its governing documents and how it treats reserves. For advice specific to your association, consult a CPA who prepares association returns.
CEO & Co-Founder
Fintech CEO with 10+ years building accounting and financial technology products. Previously co-founded and scaled an AI-powered accounting platform to $30M revenue and 100K+ business users, achieving 30,000 customers per accountant through automation — recognized by CNBC as a top fintech company. Holds a Master's in Management Information Systems. At Jupid, he leads the development of AI-native bookkeeping, tax, and compliance tools designed for freelancers and small business owners.
Form 7004 instructions for 2026: form codes, lines 1–8, the 6-month business tax extension, 2027 deadlines (March 15 / April 15), and the tax it doesn't delay.
Illinois estimated tax payments 2026: IL-1040-ES due dates, the $1,000 trigger, 4.95% after a $2,925 exemption, a 90%/100% safe harbor, and a 2% or 10% penalty.
NJ estimated tax payments 2026: NJ-1040-ES due dates, the $400 trigger, an 80%/100% safe harbor with no 110% tier, 1.4% to 10.75% rates, 10% interest.
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