The Massachusetts Department of Revenue has released the following 2010 Corporate 355U tax forms.

If you have any suggestions or comments on how to improve these forms, please contact Patrick Ford, Forms Manager at fordp@dor.state.ma.us.

Due to the volume of comments received, we will probably not be able to respond to you individually. However, we assure you that the information you provide will be taken into account to improve our forms.

Please note that all forms are in PDF format and require the free Adobe Acrobat Reader .

Upon request, forms are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557.
 

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 .

 

2010 Change Log for 355U Forms and Schedules

  • Note that there are 18 forms / schedules associated with the filing of Form 355U.
  • Schedule RF, Refundable Credits, is new for 2010.

Form 355U
Reduced in length by one line.
Lines 32 - 34 are new.
Subsequent lines renumbered (minus 1).

Schedule U-IC
Lines 1 and 3: References updated.
Lines 5, 6, 24 and 26 are new in 2010.
The full employment credit (2009 Schedule U-IC, line 21) has been deleted.
Lines 12 -16, EDIP has been added.
Lines 44 - 46 are new (pass-through entity information).

Schedule U-CS
Check box for full employment credit deleted.
This is replaced by EDIP check box.

Schedule U-MSI
Lines 24 - 26 are new. Subsequent lines renumbered.
Lines 28, 30 and 32: References updated.

Schedule U-NOLS
Lines 4, 9 and 10: References updated.

Schedule U-NOL
Lines 4, 8, 9, 15, 19, 20, 26, 30, 31, 37, 40, 41, 48, 52 and 53: Text change.
Tax type check boxes added for each tax year (beside subheads).
Schedule is now a single column answer format (changed from 2 column format).
(Only one answer is now possible for each line.)

Schedule U-RF
This is a new schedule in 2010 to accommodate the totaling of refundable credits.

Schedule U-ST
Lines 8, 16, 17 and 21 are new.
Subsequent lines renumbered.
Lines 35 and 36: References updated.

Schedule CIR
Third line added to header.
See highlighted text.

Schedule U-CI
Line 9: Text change.

Schedule U-MTI
Line 9: Text change.
Lines 23 and 24: Deleted.
Subsequent lines renumbered.

Schedule U-E
Line 9: Text change.
Lines 34 - 36: New this year.
Subsequent lines renumbered.

Schedule NIR
Year end changes only.

Schedule U-DRD
Year end changes only.

Schedule U-NI
Year end changes only.

Schedule U-M
Header redesigned.
See highlights on PDF.
Line 9: Rewritten.

October 15, 2010 Edits

Schedule U-MSI
Line 26; Instruction change ("1" added).

Schedule U-ST
Line 27; Instruction change (21 to 25).

October 19 Edit

Schedule U-ST
Lines 8 and 33: Text added
Line 38: Payer Identification number added.



 

October 21, 2010 Edits

Schedule U-ST
Lines 35 & 36: References corrected.
Line 39: Payer identification number deleted.
New instructional text added.
Line 40: New instructional text added.

Schedule CG
Complete redesign.

Form 355U
Lines 29 - 34: Instructional text added.

Schedule U-NOL
Lines 9, 20, 31, 42, 48, 52 and 53: Text changes.

October 27, 2010 Edits

Schedule CG
Part 1, line 9: New text.
Part 3, line 9: The words "and credits" deleted.
This edit repeats 6 times.

Schedule U-MSI
Lines 28, 30 and 32: References corrected.

Schedule U-IC
Lines 12 and 39: References corrected.

October 28, 2010 Edit

Schedule CG
Line 9: Text change

November 4, 2020 Edits

Schedule GG
Part 2, lines 3 - 7; additional text.
Part 3, all lines 9: text change.

Schedule U-DRD
Header: Unitary business identifier moved.
Checkbox for where deduction is claimed is added (one response only allowed).

Schedule U-NOL
Lines 13, 24, 35, 46 and 57: additional instructional text added.
Line 58: Deleted, resulting in the next 3 lines (formerly 59 - 61) being renumbered (now 58 - 60).
Lines 58 - 60: Additional instructional text added.



 

11/4/10

Schedule U-ST
Lines 17, 21, 31, 32, 33: Text change.
Line 30: Reference changes.

Schedule U-NOLS
Lines 1-9: Prior version questions have been replaced.
Line 10: Deleted.
Subsequent lines renumbered (11 - 25 are now 10 - 24)

Schedule U-E
Line 29: New text.

Form 355U
Questions 1 - 3: Rewritten.

November 10, 2010 Edits

Schedule CG
Line 8 of each section deleted.
Subsequent lines renumbered.

Schedule U-M
Header (4 th line): Checkbox for Pre-consolidation separate company added.

Schedule U-CI
Header: State or country of incorporation deleted.

Schedule U-TTP (Tax Treaty Positions)
New posting.

November 15, 2010

Schedule U-M
Line 2 of header: New checkboxes added.

November 23, 2010 Edit

Schedule CG
Line 1 of header: State or country of incorporation deleted.

Edit Dec. 30, 2010

Schedule U-NOLS
Line 24: Instruction corrected to read "Combine lines 11, 14, 17, 20 and 23."