Form 355U Return, Schedules and General Instructions

For tax years beginning on or after January 1, 2009 Massachusetts requires certain corporations engaged in a unitary business to calculate their income on a combined basis.

The following Form 355U and supporting schedules have been developed to facilitate this new requirement outlined in Regulation 830 CMR 63.32B.2 Combined Reporting pdf format of 830 CMR 63.32B.2