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 pdf format of 355.pdf

Schedule A


2006 pdf format of sched_a.pdf

Schedule B, C


2006 pdf format of sched_bc.pdf

Schedule D, E-1


2006 pdf format of sched_d_e_1.pdf

Schedule E


2006 pdf format of sched_e.pdf

Schedule CD


2006 pdf format of sched_cd.pdf

Schedule CR


2006 pdf format of sched_cr.pdf

Form 355-ES, OCR Readable Version

2007 pdf format of 355_es.pdf

Test Case Data for Form 355

2006 pdf format of Corp06_TC355.pdf
file size 13MB

Form 355C

2006 pdf format of 355C.pdf

Schedule A

2006 pdf format of sched_a.pdf

Schedule B, C

2006 pdf format of sched_bc.pdf

Schedule D, E-1

2006 pdf format of sched_d_e_1.pdf

Schedule CD

2006 pdf format of sched_cd.pdf

Schedule CG

2006 pdf format of sched_cg.pdf

Schedule CR

2006 pdf format of sched_cr.pdf

Schedule E-CG

2006 pdf format of sched_e_cg.pdf

Test Case Data for Form 355C

2006 pdf format of Corp06_TC355C.pdf
file size 1MB

Form 355S

2006 pdf format of 355S.pdf

Schedule A

2006 pdf format of sched_a.pdf

Schedule B, C

2006 pdf format of sched_bc.pdf

Schedule D, E-1

2006 pdf format of sched_d_e_1.pdf

Schedule E

2006 pdf format of sched_e.pdf

Schedule CD

2006 pdf format of sched_cd.pdf

Schedule CR

2006 pdf format of sched_cr.pdf

Test Case Data for Form 355S

2006 pdf format of Corp06_TC355S.pdf
file size 1MB

Schedule F

2006 pdf format of sched_f.pdf

Schedule RC

2006 pdf format of sched_rc.pdf

Schedule RC-A

2006 pdf format of sched_rc_a.pdf

Form F-2

2006 pdf format of form_f_2.pdf

Schedule H

2006 pdf format of sched_h.pdf

Schedule H-2

2006 pdf format of sched_h_2.pdf

Schedule E-2

2006 pdf format of sched_e_2.pdf

Schedule S

2006 pdf format of sched_s.pdf

Schedule SK-1

2006 pdf format of sched_sk_1.pdf

Schedule RNW

2006 pdf format of sched_rnw.pdf

Schedule A-1

2006 pdf format of sched_a_1.pdf

Schedule A-2

2006 pdf format of sched_a_2.pdf

Schedule A-3

2006 pdf format of sched_a_3.pdf

Schedule E-3

2006 pdf format of sched_e_3.pdf

2D Specs for Corporate Returns, Part 1

2006 pdf format of Cp06_2DSpcs_P1.pdf
file size 1MB

2D Specs for Corporate Returns, Part 2

2006 pdf format of Cp06_2DSpcs_P2.pdf
file size 3MB

2D Specs for Corporate Returns, Part 3

2006 pdf format of Cp06_2DSpcs_P3.pdf
file size 2MB

2D Specs for Corporate Returns, Part 4

2006 pdf format of Cp06_2DSpcs_P4.pdf
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