offered by

Massachusetts Department of Revenue

2018 Corporate Excise tax forms and instructions

DOR has released its 2018 Corporate Excise tax forms. The forms are subject to change only by federal or state legislative action.

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Table of Contents

355 Corporate Excise Forms

2018 Form 355: Business/Manufacturing Corporation Excise Return (PDF 1.76 MB)

2018 DRAFT Form 355 Instructions (PDF 698.09 KB)

2018 Schedule F: Income Apportionment (PDF 377.57 KB)

2018 Schedule H: Investment Tax Credit and Carryovers (PDF 218.99 KB)

355S Corporate Excise Forms

2018 Form 355S: S Corporation Excise Return (PDF 1.77 MB)

2018 DRAFT Form 355S Instructions (PDF 723.17 KB)

2018 Schedule S: S Corporation Distributive Income (PDF 2.09 MB)

2018 Schedule SK-1: Shareholder’s Massachusetts Information (PDF 683.37 KB)

355U Corporate Excise Forms

2018 Form 355U: Excise for Taxpayers Subject to Combined Reporting (PDF 73.7 KB)

2018 DRAFT Form 355U Instructions (PDF 635.11 KB)

2018 Schedule CG: Combined Reporting Allocation Schedule (PDF 73.92 KB)

2018 DRAFT Schedule CG Instructions (PDF 491.79 KB)

2018 Schedule CIR: Consolidated Return Income Reconciliation (PDF 37.56 KB)

2018 DRAFT Schedule CIR Instructions (PDF 478.5 KB)

2018 Schedule DRE: Disclosure of Disregarded Entity (PDF 42.43 KB)

2018 DRAFT Schedule DRE Instructions (PDF 480.25 KB)

2018 Schedule FE: Report With Respect to Foreign Entities (PDF 58.26 KB)

2018 DRAFT Schedule FE Instructions (PDF 480.16 KB)

2018 Schedule TTP: Tax Treaty Positions (PDF 39.7 KB)

2018 DRAFT Schedule TTP Instructions (PDF 477.83 KB)

2018 Schedule U-CI: Combined Income (PDF 71.79 KB)

2018 DRAFT Schedule U-CI Instructions (PDF 475.92 KB)

2018 Schedule U-CS: Credits Shared from Other Members (PDF 71.44 KB)

2018 DRAFT Schedule U-CS Instructions (PDF 478.27 KB)

2018 Schedule U-E: Massachusetts Unitary or Affiliated Group Income (PDF 75.73 KB)

2018 DRAFT Schedule U-E Instructions (PDF 491.49 KB)

2018 Schedule U-IC: Member’s Individual Credits (PDF 71.41 KB)

2018 DRAFT Schedule U-IC Instructions (PDF 481.64 KB)

2018 Schedule U-INS: Payment to Insurance Companies Under Common Ownership (PDF 40.07 KB)

2018 DRAFT Schedule U-INS Instructions (PDF 476.5 KB)

2018 Schedule U-M: Member’s Income and Expenses (PDF 66.78 KB)

2018 DRAFT Schedule U-M Instructions (PDF 505.11 KB)

2018 Schedule U-MSI: Member’s Apportioned Share of Group Income (PDF 73.3 KB)

2018 DRAFT Schedule U-MSI Instructions (PDF 491.19 KB)

2018 Schedule U-MTI: Member’s Taxable Income from Sources Other Than the Unitary Business (PDF 72.6 KB)

2018 DRAFT Schedule U-MTI Instructions (PDF 482.74 KB)

2018 Schedule U-NOLS: Member’s Shared Loss Carryover (PDF 72.12 KB)

2018 DRAFT Schedule U-NOLS Instructions (PDF 481.78 KB)

2018 Schedule U-ST: Member’s Separate Computation of Tax (PDF 74.02 KB)

2018 DRAFT Schedule U-ST Instructions (PDF 49.33 KB)

2018 Schedule U-TM: Tax By Member (PDF 66.11 KB)

2018 DRAFT Schedule U-TM Instructions (PDF 475.26 KB)

Corporate Excise Additional Forms

2018 Allotment Schedule CHDC: Certified Housing Development Credit (PDF 49.78 KB)

2018 Allotment Schedule HRC: Historic Rehabilitation Credit Summary (PDF 37.29 KB)

2018 Allotment Schedule LIHC: Low-Income Housing Credit Summary (PDF 35.37 KB)

2018 Certificate LIHC: Low-Income Housing Credit Allotment (PDF 35.61 KB)

2018 Schedule CMS: Credit Manager Schedule and Instructions (PDF 123.98 KB)

2018 Schedule CRS: Credit Recapture Schedule (PDF 46.95 KB)

2018 Early Election Schedule LIHC: Low-Income Housing Credit Notification (PDF 36.57 KB)

2018 Form 355-7004 Misc: Financial Institution, Insurance or Miscellaneous Extension Payment Worksheet and Voucher (PDF 81.79 KB)

2018 Form 355-PV: Massachusetts Corporate Tax Payment Voucher (PDF 477.69 KB)

2018 Form 355RD: Statement Relating to Research and Development (PDF 41.41 KB)

2018 Form 355S-PV: Massachusetts Corporate Tax Payment Voucher (PDF 477.68 KB)

2018 Form 355SBC: Small Business Corporation Excise Return (domestic corporations only) (PDF 88.29 KB)

2018 Form 355SC: Security Corporation Excise Return (PDF 79.77 KB)

2018 DRAFT Form 355SC Instructions (PDF 648.17 KB)

2018 Form 355SV: Taxation of Ships and Vessels (PDF 41.08 KB)

2018 Form BCA: Brownfields Credit Application (PDF 46.75 KB)

2018 Form BCTA: Brownfields Credit Transfer Application (PDF 42.71 KB)

2018 Form FP: Application for Payroll/Production Credit (PDF 78.22 KB)

2018 Form LOA: Loan-Out Affidavit/Allocation (PDF 73.03 KB)

2018 Form M-990T-7004: Unrelated Business Income Tax Extension Payment Worksheet and Voucher (For taxpayers filing Form-990T, Form M-990T-62 or Form 3M) (PDF 81.5 KB)

2018 Form M-990T: Unrelated Business Income Tax Return (PDF 64.31 KB)

2018 Form M-2220: Underpayment of Massachusetts Estimated Tax by Corporations (PDF 70.45 KB)

2018 Form M-8453C: Corporate Tax Declaration for Electronic Filing (PDF 68.06 KB)

2018 Form MDCA: Medical Device Credit Application (PDF 39.16 KB)

2018 Form MDCTA: Medical Device Credit Transfer Application (PDF 39.53 KB)

2018 Form STE: Application for Sales Tax Exemption (PDF 73.73 KB)

2018 Form TSA: Film Credit Transfer or Sale Application (PDF 39.71 KB)

2018 Individual Certificate CHDC: Certified Housing Development Credit (PDF 38.98 KB)

2018 Individual Certificate HRC: Historic Rehabilitation Credit (PDF 36.32 KB)

2018 Schedule ABI: Exceptions to the Add Back of Interest Expenses (PDF 68.32 KB)

2018 Schedule ABIE: Exceptions to the Add Back of Intangible Expenses (PDF 73.42 KB)

2018 Schedule CMS: Credit Manager Schedule and Instructions (PDF 123.98 KB)

2018 Schedule CRS: Credit Recapture Schedule (PDF 46.95 KB)

2018 Schedule EDIP: Refundable Economic Development Incentive Program Credit (PDF 50 KB)

Revised February 11, 2019; change noted on file

2018 Schedule EOAC: Economic Opportunity Area Credit (PDF 79.82 KB)

2018 Schedule FCI and Instructions: Foreign Corporation Income of U.S. Shareholder (PDF 193.93 KB)

2018 Schedule HM: Harbor Maintenance Tax Credit (PDF 53.56 KB)

2018 Schedule M-1: Federal Reconciliation (PDF 51.71 KB)

2018 Schedule NOL: Net Operating Loss Carryforward (PDF 51.11 KB)

2018 Schedule RC: Research Credit (PDF 325.11 KB)

2018 Schedule RLSC: Refundable Life Science Credit Life Science Company (PDF 39.15 KB)

2018 Schedule RNW: REIT Net Worth Calculation (PDF 94.5 KB)

2018 Schedule TDS: Taxpayer Disclosure Statement (PDF 31.01 KB)

Revised January 25, 2019

2018 Schedule VP: Vanpool Credit (PDF 38.43 KB)

2018 Transfer/Sale CHDC: Certified Housing Development Credit Certificate (PDF 39.1 KB)

2018 Transfer/Sale HRC: Historic Rehabilitation Credit Certificate (PDF 38.66 KB)

2018 Transfer LIHC: Low-Income Housing Credit Statement (PDF 36.18 KB)

Form 355Q: Application for Manufacturing Classification (PDF 64.81 KB)

Form AA-1: Application for Section 42 Method of Apportionment (PDF 87.24 KB)

Estimated Tax Payment Vouchers

2018 Form 355-ES: Corporate Estimated Tax Payment Vouchers, Instructions and Worksheets (PDF 154.31 KB)

2019 Form 355-ES: Corporate Estimated Tax Payment Vouchers, Instructions and Worksheets (PDF 610.67 KB)