Condo associations typically file an 1120 or 1120-H with the IRS.
See https://www.irs.gov/instructions/i1120h#en_US_2024_publink24935gd0e231
In Illinois, if there is any taxable income and an 1120H was filed, an IL-1120 will be required.
See https://tax.illinois.gov/questionsandanswers/answer.458.html
