Form 355U and Schedules

2012 355U Form and Schedules Change Log

Combined Reporting Instructions and General Information 

Form 355U  , Excise for Taxpayers Subject to Combined Filing

Form 355U Instructions 

Schedule U-M   , Member's Income and Expenses

Schedule U-M Instructions 

Schedule U-CI  , Combined Income

Schedule U-CI Instructions 

Schedule U-CS  , Credit Shared From Other Members

Schedule U-CS Instructions 

Schedule U-E  , Massachusetts Unitary or Affiliated Group Income

Schedule U-E Instructions 

Schedule U-NI  , Summary of All Group Net Income

Schedule U-NI Instructions   

Schedule U-MSI  , Member's Apportioned Share of Group Income

Schedule U-MSI Instructions 

Schedule U-DRD  , Member's Dividend Deduction

Schedule DRD Instructions 

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-MTI Instructions 

Schedule U-NOL  , Member's Net Operating Loss Carryover (Edited 12/19/12)

Schedule U-NOL Instructions 

Schedule U-NOLS  , Member's Shared Loss Carryover

Schedule NOLS Instructions 

Schedule U-IC  , Member's Individual Credits

Schedule U-IC 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 U-RF  , Refundable Credits

Schedule U-RF 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 

Schedule U-INS  ,  Payment to Insurance Companies under Common Ownership

Schedule U-INS Instructions   

Schedule U-TM  Tax by Member

Schedule U-TM Instructions 

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2012 355U Form and Schedules Change Log

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

Form 355U
Lines 11 & 12: The word “income” deleted.

Schedule U-CI
Line 30: Text rewritten.

Schedule U-E
Line 22: Text change. Note that intercompany dividends to be eliminated are to be reflected on the Schedule U-M elimination schedule.

Schedule U-NI
Line 10: Text change.

Schedule U-RF
Line 5: New credit.

Schedule U-NOL
Complete redesign.

November 28, 2012 Edits

Schedule U-NOL
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

Schedule U-NOL
Line 15: The word “against” deleted.

December 12 Edits

Schedule U-NOL
Lines 5, 13, 21, 28, 29, 36 and 37: Text changes.

December 19 Edit

Schedule U-NOL
Lines 6,14,22,30 and 38: Instructions changed from combine to subtract.