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 | ||||
Draft Guide Part 2 - Form 355, 355C and 355S Schedules A Through E-CG (PDF) |
2004 | ||||
Draft Guide Part 3 - Schedules E-2 Through SK-1 (PDF) |
2004 | ||||
| Grids for Record Layouts: | |||||
| Form 355, 2-D Record Layout | |||||
| Draft Test case Data for Form 355 | |||||
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| Form 355C, 2-D Record Layout | |||||
| Draft Test Case Data for Form 355C | |||||
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| Form 355S, 2-D Record Layout | |||||
| Draft Test Case Data for Form 355S | |||||
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| 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 | |||||
| Schedule A-2, 2-D Record Layout | |||||
| Schedule A-3, 2-D Record Layout | |||||
| Schedule E-3, 2-D Record Layout | |||||
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