355S Corporate Excise Return, Schedules and Instructions

2012 355S Corporate Change Log

Form 355S  file size 2MB , Massachusetts Business or Manufacturing Corporation Excise Return 

Form 355S Instructions 

Form 355S-PV  , Massachusetts Corporate Tax Payment Voucher

Form 355-7004  , Application for Corporate Extension 

Schedule A-1  , Investments in Subsidiaries

Schedule A-2  , Intercompany Receivables

Schedule A-3  , Intercompany Payables

Schedule E-2  , Loss Carryover Deduction 

Schedule F  , Income Apportionment  

Schedule H  , Investment Tax Credit and Carryovers

Schedule H Instructions 

Schedule S  file size 1MB , S Corporation Distributive Income (Edited 1/29/13)

Schedule SK-1  , Shareholder's Massachusetts Information 

Schedule M-1  , Federal Reconciliation

Schedule M-1 Instructions 

Schedule CG  , Combined Reporting Allocation Schedule

Schedule CG Instructions 

Schedule CIR  , Consolidated Return Income Reconciliation

Schedule CIR Instructions 

Schedule NIR  , Net Income Reconciliation

Schedule NIR Instructions 

Schedule TTP  , Taxpayer Treaty Position

Schedule TTP Instructions 

Schedule DRE  , Disclosure of Disregarded Entity

Schedule DRE Instructions 

Schedule FE  , Report with Respect to Foreign Entities

Schedule FE Instructions 

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2012 355S Corporate Change Log

Note that obvious year end updates (plus one) and reference updates are not listed in this change log but are highlighted on the PDFs.

Form 355S
Page 1: Text for lines 4 and 5 has changed.
Page 1, line 7 from the 2011 version has been deleted. Subsequent lines renumbered (minus one).
Page 2, line 3: Tax rate reduced from .0825 to .0800
Page 2, line 6: Tax rates reduced from .0197 to .0183 and from .0295 to .0275.
Page 9, line 4: New credit added. Subsequent lines renumbered.

Schedule S
Due to space constraints for paper filers, the 2012 version has been expanded to 6 pages. The 2011 version had 5 pages. The content is the same, just reformatted.

Schedule SK-1
Page 1, line 4p is new. Subsequent lines renumbered.
Page2, line 8: Tax rate reduced from 5.3 to 5.25.

Schedules A-1, A-2 and A-3
Due to space constraints for paper filers, these schedules have been reduced from 29 to 26 lines. Line 29 on the 2011 version (the total line) is now line 26. Lines 26 through 28 on the 2011 versions have been deleted.

January 29 Edit

Schedule S
Lines 1 and 3: References updated.