Corporate (2006)

Grids are provided for the reproduction of DOR's scannable tax forms. These are a 6 lines per vertical inch and 10 characters per horizontal inch spacing grid provided by DOR specifying the exact field placement of all OCR-readable fields. Scannable tax forms submitted to DOR for approval must adhere to the field placement 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.

---

Grids for Record Layouts:
Form 355	2006
Schedule A	2006
Schedule B, C	2006
Schedule D, E-1	2006
Schedule E	2006
Schedule CD	2006
Schedule CR	2006
Form 355-ES, OCR Readable Version	2007
Test Case Data for Form 355	2006  file size 13MB
Form 355C	2006
Schedule A	2006
Schedule B, C	2006
Schedule D, E-1	2006
Schedule CD	2006
Schedule CG	2006
Schedule CR	2006
Schedule E-CG	2006
Test Case Data for Form 355C	2006  file size 1MB
Form 355S	2006
Schedule A	2006
Schedule B, C	2006
Schedule D, E-1	2006
Schedule E	2006
Schedule CD	2006
Schedule CR	2006
Test Case Data for Form 355S	2006  file size 1MB
Schedule F	2006
Schedule RC	2006
Schedule RC-A	2006
Form F-2	2006
Schedule H	2006
Schedule H-2	2006
Schedule E-2	2006
Schedule S	2006
Schedule SK-1	2006
Schedule RNW	2006
Schedule A-1	2006
Schedule A-2	2006
Schedule A-3	2006
Schedule E-3	2006
2D Specs for Corporate Returns, Part 1	2006  file size 1MB
2D Specs for Corporate Returns, Part 2	2006  file size 3MB
2D Specs for Corporate Returns, Part 3	2006  file size 2MB
2D Specs for Corporate Returns, Part 4	2006  file size 2MB

Changes to Grids
In addition to obvious year-end 2005 to 2006 date changes, the following changes have been made to the corporate forms and associated schedules.

Form 355
Page 1, line 3: new oval for REITs (Real Estate Investment Trust).
New line 17.

Page 2: Lines 6 through 16 on the 2005 form have been eliminated (see 2006 Form 355, page 9).
Line 6, new instruction.
Lines 7 through 22 have new numbering due to these lines being eliminated.
Line 15 is new.

Form 355C
Page 1, line 3: new oval for REITs.
New line 17.
The excise calculation, lines 1 - 3, found on this page in 2005 has been moved to page 2 for 2006.

Page 2:
Line 3: Instruction changed.
Line 6: new instruction.
Lines 6 through 16 on the 2005 form have been eliminated (see 2006 Form 355C, page 8).
Lines 7 through 22 have new numbering due to these lines being eliminated.
Line 15 is new.

Form 355S
Page 1: line 3: new oval for REITs.
New line 17.
The excise calculation, lines 1 - 3, found on this page in 2005 has been moved to page 2 for 2006.

Page 2:
Line 9, new instruction.
Lines 9 through 19 on the 2005 form have been eliminated (see 2006 Form 355S, page 9).
Lines 7 through 22 have new numbering due to these lines being eliminated.
Line 18 is new.

Schedule CR, Other Corporate Credits.
This schedule takes what was included in the excise calculation (2005, page 2, lines 6-16) and gives corporate credits their own schedule. This should help eliminate future renumbering.
Lines 6 and 7, schedule references updated.
Lines 8 and 14, boxes added for certificate numbers.
Line 13, Film Incentive Credit, is new for 2006.

Schedule E-2
Lines 5c and 12d have been pre-populated with "0."

Schedule RNW
This is a new schedule that may be used by some REITS to calculate their net worth.

Schedule SK-1
Line 4k: New credit added to schedule.
Line 4l: New total line.

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