Form 355U , Excise for Taxpayers Subject to Combined Filing
Schedule U-M , Member's Income and Expenses
Schedule U-CI , Combined Income
Schedule U-CS , Credit Shared From Other Members
Schedule U-E , Massachusetts Unitary or Affiliated Group Income
Schedule U-NI , Summary of All Group Net Income
Schedule U-MSI , Member's Apportioned Share of Group Income
Schedule U-DRD , Member's Dividend Deduction
Schedule U-ST , Member's Separate Income Tax
Schedule U-ST Instructions (Edited 1/9/13)
Schedule U-MTI , Member's Non-Unitary Taxable Income
Schedule U-NOL , Member's Net Operating Loss Carryover (Edited 12/19/12)
Schedule U-NOLS , Member's Shared Loss Carryover
Schedule U-IC , Member's Individual Credits
Schedule CG , Combined Reporting Allocation Schedule
Schedule CIR , Consolidated Return Income Reconciliation
Schedule NIR , Net Income Reconciliation
Schedule U-RF , Refundable Credits
Schedule TTP , Taxpayer Treaty Position
Schedule DRE , Disclosure of Disregarded Entity
Schedule FE , Report with Respect to Foreign Entities
Schedule U-INS , Payment to Insurance Companies under Common Ownership
Schedule U-TM Tax by Member
Note that obvious year end updates (plus one) and reference updates are not listed in this change log.
Lines 11 & 12: The word “income” deleted.
Line 30: Text rewritten.
Line 22: Text change. Note that intercompany dividends to be eliminated are to be reflected on the Schedule U-M elimination schedule.
Line 10: Text change.
Line 5: New credit.
November 28, 2012 Edits
Line 10: The words “Do not reverse apportionment” have been deleted.
Lines 18, 26, 34 and 42: The words “which will expire” and “Do not reverse apportionment” have been deleted.
Line 45: The number 10 has been deleted from the instruction.
December 3 Edit
Line 15: The word “against” deleted.
December 12 Edits
Lines 5, 13, 21, 28, 29, 36 and 37: Text changes.
December 19 Edit
Lines 6,14,22,30 and 38: Instructions changed from combine to subtract.
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