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?