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 63_32B_2.pdf .