2009 Combined Reporting Corporate Excise Form 355U & Schedules

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  .
 

• Combined Reporting  , 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-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 U-DRD  , Instructions
• Schedule U-ST  , Member's Separate Income Tax
• Schedule U-ST  , Instructions
• Schedule U-MTI  , Member's Non-Unitary Taxable Income
• Schedule U-MTI   , Instructions
• Schedule U-NOL  , Member's Net Operating Loss Carryover
• Schedule U-NOL  , Instructions
• Schedule U-NOLS  , Member's Shared Loss Carryover
• Schedule U-NOLS  , Instructions
• Schedule U-IC  , Member's Individual Credits
• Schedule U-IC  , Instructions
• Schedule U-CS  , Credits Shared from Other Members
• Schedule U-CS   , Instructions
• Schedule CIR  , Consolidated Return Income Reconciliation
• Schedule CIR  , Instructions
• Schedule NIR  , Net Income Reconciliation
• Schedule NIR  , Instructions
• Schedule CG  , Combined Reporting Allocation Schedule
• Schedule CG  , Instructions
• Regulation  , 830 CMR 63.32B.2: Combined Reporting
• Sample Flowchart  , (reference only)