• Schedules A-1, A-2, A-3 and NIR are obsolete. Taxpayers will no longer be required to provide this information when filing the return (it will be requested, if needed, on audit).

    355SBC is obsolete. Form 355SBC was an option for smaller corporations meeting these criteria: gross receipts or sales under $1,000,000 and total income under $1,000,000; 100% of net income taxable in Massachusetts and not subject to corporate tax in another state; not a DISC, an S corporation or a Mass. Security Corporation. These small businesses now can file their corporate excise returns online for free through DOR's MassTaxConnect system. Visit our MassTaxConnect Resource page to learn more about the many benefits of filing electronically. (Taxpayers who do not wish to file online can file the longer Form 355.)

    Two new Schedules have been created:

    • Credit Manager Schedule
    • Credit Recapture Schedule

    Which eliminates the following corporate schedules:

    • Schedule CR, Other Corporate Credits
    • Schedule RF, Refundable Credits
    • Schedule H-2, Credit Recapture (this will still be required for taxpayers filing income tax returns)

    And simplifies the following schedules by removing line items or not requiring corporate taxpayers to complete certain sections:

    • Schedule RC, Research Credit
    • Schedule RLSC, Refundable Life Sciences Credit (formerly known as Schedule RLC)
    • Schedule H, Investment Tax Credit and Carryovers
    • Schedule VP, Van Pool Credit
    • Schedule EOAC, Economic Opportunity Area Credit
    • Schedule EDIP, Refundable Economic Development Incentive Credit
    • Schedule RFC, Refundable Film Credit

    Payment Vouchers

    • 355-ES pdf format of Form 355-ES
, 2016 Corporate Estimated Tax Payment and Instructions pdf format of Form 355-ES Instructions
    • 355-ES pdf format of 2015 - 355-ES
, 2015 Corporate Estimated Tax Payment and Instructions pdf format of 2015 - 355-ES Instructions
    • UBIT-ES pdf format of UBIT-ES (2016)
, 2016 Nonprofit Corporation Estimated Tax Payment
    • UBIT-ES pdf format of UBIT-ES-2015
, 2015 Nonprofit Corporation Estimated Tax Payment

    Brownfields Credit

    Film Credit

    •   Form FP  pdf format of Form FP
, Application for Payroll/Production Credit
    •   Form LOA  pdf format of Form LOA
, Loan-Out Affidavit/Allocation
    •   Form STE  pdf format of Form STE
, Application for Sales Tax Exemption
    •   Form TSA  pdf format of Form TSA
, Film Credit Transfer or Sale Application

    Historic Rehabilitation Credit

    Low Income Housing Credit

    Certified Housing Development

    Medical Device Credit