The "Record Layouts" are provided for the reproduction of DOR's scannable tax forms. The record layout is a 6 lines per vertical inch and 10 characters per horizontal inch spacing grid provided by DOR specifying the exact placement of all OCR-readable fields. Scannable tax forms submitted to DOR for approval must adhere to the record layouts provided for in the grids and must also adhere to the specifications set forth in the Corporate Excise Tax Software Developers Guide, which will be updated with corporate form specifications.

The Software Developers Guide and Test Case Data for Form 355, Form 355C and Form 355S will post in mid-November.


Software Developers Guides:
Draft Guide Part 1 - Introduction (PDF)

2004 pdf format of Cp04_2DSpcs_P1.pdf
file size 1MB

    
Draft Guide Part 2 - Form 355, 355C and 355S Schedules A Through E-CG (PDF)

2004 pdf format of Cp04_2DSpcs_P2.pdf
file size 3MB

    
Draft Guide Part 3 - Schedules E-2 Through SK-1 (PDF)

2004 pdf format of Cp04_2DSpcs_P3.pdf
file size 1MB

    
Grids for Record Layouts:

 
     
Form 355, 2-D Record Layout    
Draft Test case Data for Form 355    

Schedule A, 2-D Record Layout

    

Schedule B, C 2-D Record Layout

    

Schedule D, E-1, 2-D Record Layout

    

Schedule E-2-D Record Layout

    

Schedules CD, 2-D Record Layout

    
Form 355C, 2-D Record Layout    
Draft Test Case Data for Form 355C    

Schedule A, 2-D Record Layout

    

Schedule B, C, 2-D Record Layout

    

Schedule D, E-1, 2-D Record Layout

    

Schedule F-1 2-D Record Layout

    

Schedule CD, 2-D Record Layout

    

Schedule CG, 2-D Record Layout

    

Schedule E-CG 2-D Record Layout

    
Form 355S, 2-D Record Layout    
Draft Test Case Data for Form 355S    

Schedule A, 2-D Record Layout

    

Schedule B, C, 2-D Record Layout

    

Schedule D, E-1, 2-D Record Layout

    

Schedule E, 2-D Record Layout

    

Schedule CD, 2-D Record Layout

    
Schedule F, 2-D Record Layout    
Schedule RC, 2-D Record Layout
 
    
Schedule RC-A, 2-D Record Layout    
Form F-2, 2-D Record Layout    
Schedule H, 2-D Record Layout
 
    
Schedule H-2, 2-D Record Layout    
Schedule E-2, 2-D Record Layout    
Schedule S, 2-D Record Layout    
Schedule SK-1, 2-D Record Layout    
Schedule A-1, 2-D Record Layout

2004 pdf format of sched_a_1.pdf

    
Schedule A-2, 2-D Record Layout

2004 pdf format of sched_a_2.pdf

    
Schedule A-3, 2-D Record Layout

2004 pdf format of sched_a_3.pdf

    
Schedule E-3, 2-D Record Layout

2004 pdf format of sched_e_3.pdf

    

The following changes have been made to the 2004 corporate tax forms:

  • With the implementation of E file for many corporate filers, the requirement to enclose exact copies of Federal returns has been waived. Federal returns, along with any other documentation required to substantiate entries made on a Massachusetts return must be made available to the Department of Revenue (DOR) upon request.

The following are new supporting corporate schedules:

  • Schedule A-1, Investments in Subsidiaries. This schedule must be filed to support any entry made in the Balance
  • Sheet, Schedule A, line 12a of Form 355, Form 355C or Form 355S.
  • Schedule A-2, Intercompany Receivables. This schedule must be filed to support any entry made in the Balance
  • Sheet, Schedule A, line 15 of Form 355, Form 355C or Form 355S.
  • Schedule A-3, Intercompany Payables. This schedule must be filed to support any entry made in the Balance Sheet,
  • Schedule A, line 22 of Form 355, Form 355C or Form 355S.
  • Schedule E-3, Combined Group Income Summary, must be filed with the principal reporting corporation's Form 355C.
  • Subsidiary corporations should not file this schedule.
  • Proposed changes to Form 355C for tax year 2004 (single-return format) have been postponed.
  • Use of Schedule EC-1, Combined Group Excise Calculation Summary, has been postponed. This schedule should not be filed with any return.
  • The record layout for Schedule E which is filed with Form 355C has been renamed E-CG to differentiate it from the record layout for Schedule E which is part of the 355 and 355S forms.

The following changes have been made to Forms 355, 355C and 355S:

  • Schedule A: Lines 12, 15 and 22 have been rewritten.
  • Schedule B and Schedule D is revised. Taxpayers no longer have the option of calculating the property factor as a domestic or foreign corporation.
  • Schedule E has additional lines for entries for the adding back of interest and intangible expenses. In prior years, this was done on the "other adjustment" line. Additional lines have also been added for exceptions to these add backs.



If you have any suggestions or comments on how to improve these forms, please contact 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.

Do not include any personal tax information about yourself or others (e.g., names, addresses, Social Security or employer ID numbers).

Or you may write to us at:

Massachusetts Department of Revenue
Publishing Services Office
PO Box 9554
Boston, MA 02114-9554
Attn: Forms Manager