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2020 Corporate Excise tax forms and instructions

DOR has released the following 2020 Corporate Excise tax forms. The forms are subject to change only by federal or state legislative action.

Updated: February 26, 2021 

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Table of Contents

355 Corporate Excise Forms

2020 Form 355: Business/Manufacturing Corporation Excise Return (PDF 326.64 KB)

2020 Form 355 Instructions (PDF 388.69 KB)

2020 Schedule F: Income Apportionment (PDF 60.05 KB)

2020 Schedule H: Investment Tax Credit and Carryovers (PDF 48.86 KB)

355S Corporate Excise Forms

2020 Form 355S: S Corporation Excise Return (PDF 347.17 KB)

2020 Form 355S Instructions (PDF 497.57 KB)

2020 Schedule S: S Corporation Distributive Income (PDF 280.29 KB)

2020 Schedule SK-1: Shareholder’s Massachusetts Information (PDF 126.95 KB)

355U Corporate Excise Forms

2020 Form 355U: Excise for Taxpayers Subject to Combined Reporting (PDF 1.17 MB)

2020 Form 355U Instructions (PDF 347.01 KB)

2020 Schedule CG: Combined Reporting Allocation Schedule (PDF 68.68 KB)

2020 Schedule CG Instructions (PDF 606.18 KB)

2020 Schedule CIR: Consolidated Return Income Reconciliation (PDF 30.76 KB)

2020 Schedule CIR Instructions (PDF 598.28 KB)

2020 Schedule DRE: Disclosure of Disregarded Entity (PDF 36.77 KB)

2020 Schedule DRE Instructions (PDF 1.14 MB)

2020 Schedule FE: Report With Respect to Foreign Entities (PDF 1.18 MB)

2020 Schedule FE Instructions (PDF 628.67 KB)

2020 Schedule TTP: Tax Treaty Positions (PDF 308.55 KB)

2020 Schedule TTP Instructions (PDF 598.18 KB)

2020 Schedule U-CI: Combined Income (PDF 67.43 KB)

2020 Schedule U-CI Instructions (PDF 593.95 KB)

2020 Schedule U-CS: Credits Shared from Other Members (PDF 67.64 KB)

2020 Schedule U-CS Instructions (PDF 600.35 KB)

2020 Schedule U-E: Massachusetts Unitary or Affiliated Group Income (PDF 72.43 KB)

2020 Schedule U-E Instructions (PDF 1.19 MB)

2020 Schedule U-IC: Member’s Individual Credits (PDF 548.48 KB)

2020 Schedule U-IC Instructions (PDF 605.27 KB)

2020 Schedule U-INS: Payment to Insurance Companies Under Common Ownership (PDF 129.42 KB)

2020 Schedule U-INS Instructions (PDF 596.22 KB)

2020 Schedule U-M: Member’s Income and Expenses (PDF 62.23 KB)

2020 Schedule U-M Instructions (PDF 629.31 KB)

2020 Schedule U-MSI: Member’s Apportioned Share of Group Income (PDF 69.05 KB)

2020 Schedule U-MSI Instructions (PDF 620.51 KB)

2020 Schedule U-MTI: Member’s Taxable Income from Sources Other Than the Unitary Business (PDF 68.14 KB)

2020 Schedule U-MTI Instructions (PDF 607.05 KB)

2020 Schedule U-NOLS: Member’s Shared Loss Carryover (PDF 872.07 KB)

2020 Schedule U-NOLS Instructions (PDF 605.2 KB)

2020 Schedule U-ST: Member’s Separate Computation of Tax (PDF 1.32 MB)

2020 Schedule U-ST Instructions (PDF 59.54 KB)

2020 Schedule U-TM: Tax By Member (PDF 60.67 KB)

2020 Schedule U-TM Instructions (PDF 592.5 KB)

Corporate Excise Additional Forms

2020 Allotment Schedule CHDC: Certified Housing Development Credit (PDF 44.95 KB)

2020 Allotment Schedule HRC: Historic Rehabilitation Credit Summary (PDF 30.59 KB)

2020 Allotment Schedule LIHC: Low-Income Housing Credit Summary (PDF 28.41 KB)

2020 Certificate LIHC: Low-Income Housing Credit Allotment (PDF 29.25 KB)

2020 Early Election Schedule LIHC: Low-Income Housing Credit Notification (PDF 29.81 KB)

2020 Form 355-7004: Corporate Extension Payment Worksheet and Voucher (PDF 37.84 KB)

2020 Form 355-7004 Misc: Financial Institution, Insurance or Miscellaneous Extension Payment Worksheet and Voucher (PDF 45.12 KB)

2020 Form 355-PV: Massachusetts Corporate Tax Payment Voucher (PDF 468.01 KB)

2020 Form 355RD: Statement Relating to Research and Development (PDF 37.48 KB)

2020 Form 355RD Instructions (PDF 595.25 KB)

2020 Form 355S-PV: Massachusetts Corporate Tax Payment Voucher (PDF 467.94 KB)

2020 Form 355SBC: Small Business Corporation Excise Return (domestic corporations only) (PDF 2.14 MB)

2020 Form 355SC: Security Corporation Excise Return (PDF 2.06 MB)

2020 Form 355SC Instructions (PDF 911.24 KB)

2020 Form 355SV: Taxation of Ships and Vessels (PDF 28.13 KB)

2020 Form BCA: Brownfields Credit Application (PDF 43.09 KB)

2020 Form BCTA: Brownfields Credit Transfer Application (PDF 39.36 KB)

2020 Form FP: Application for Payroll/Production Credit (PDF 65.04 KB)

2020 Form LOA: Loan-Out Affidavit/Allocation (PDF 51.92 KB)

2020 Form M-2220: Underpayment of Massachusetts Estimated Tax by Corporations (PDF 1.39 MB)

2020 Form M-8453C: Corporate Tax Declaration for Electronic Filing (PDF 63.95 KB)

2020 Form M-990T-7004: Unrelated Business Income Tax Extension Payment Worksheet and Voucher (PDF 68.01 KB)

2020 Form M-990T: Unrelated Business Income Tax Return (PDF 1.53 MB)

Revised: April 15, 2021

2020 Form M-990T Instructions (PDF 158.87 KB)

Revised: May 19, 2021

2020 Form MDCA: Medical Device Credit Application (PDF 33.9 KB)

2020 Form MDCTA: Medical Device Credit Transfer Application (PDF 33.97 KB)

2020 Form STE: Application for Sales Tax Exemption (PDF 69.41 KB)

2020 Form TSA: Film Credit Transfer or Sale Application (PDF 37.56 KB)

2020 Individual Certificate CHDC: Certified Housing Development Credit (PDF 33.15 KB)

2020 Individual Certificate HRC: Historic Rehabilitation Credit (PDF 29.73 KB)

2020 Schedule ABI: Exceptions to the Add Back of Interest Expenses (PDF 63.7 KB)

2020 Schedule ABIE: Exceptions to the Add Back of Intangible Expenses (PDF 68.8 KB)

2020 Schedule CMS: Credit Manager Schedule (PDF 3.73 MB)

2020 Schedule CMS Instructions (PDF 613.16 KB)

2020 Schedule CRS: Credit Recapture Schedule (PDF 37.22 KB)

2020 Schedule EDIP: Refundable Economic Development Incentive Program Credit (PDF 36.63 KB)

2020 Schedule EOAC: Economic Opportunity Area Credit (PDF 798.27 KB)

2020 Schedule FCI: Foreign Corporation Income of U.S. Shareholder (PDF 611.47 KB)

2020 Schedule HM: Harbor Maintenance Tax Credit (PDF 32.48 KB)

2020 Schedule M-1: Federal Reconciliation (PDF 1.4 MB)

2020 Schedule NOL: Net Operating Loss Carryforward (PDF 44.29 KB)

2020 Schedule NOL Instructions (PDF 44.7 KB)

2020 Schedule RC: Research Credit (PDF 318.74 KB)

2020 Schedule RC Instructions (PDF 61.39 KB)

2020 Schedule RLSC: Refundable Life Science Credit Life Science Company (PDF 38.57 KB)

2020 Schedule RNW: REIT Net Worth Calculation (PDF 95.85 KB)

2020 Schedule VP: Vanpool Credit (PDF 34.25 KB)

2020 Transfer/Sale CHDC: Certified Housing Development Credit Certificate (PDF 33.25 KB)

2020 Transfer/Sale HRC: Historic Rehabilitation Credit Certificate (PDF 33.08 KB)

2020 Transfer LIHC: Low-Income Housing Credit Statement (PDF 30.36 KB)

Form 355Q: Application for Manufacturing Classification (PDF 271.06 KB)

Form AA-1: Application for Section 42 Method of Apportionment (PDF 74.68 KB)

Form ABT: Application for Abatement (PDF 638.92 KB)

Schedule TDS: Taxpayer Disclosure Statement (PDF 17.41 KB)

Estimated Tax Payment Vouchers

2021 Form 355-ES: Corporate Estimated Tax Payment Vouchers, Instructions and Worksheets (PDF 547.77 KB)

2021 Form 63 FI-ES: Massachusetts Financial Institution Corporation Estimated Payment Voucher, Instructions and Worksheets (PDF 547.95 KB)

2021 Form 63-29A-ES: Ocean Marine Estimated Tax Payment Voucher (PDF 545.93 KB)

2021 Form 121A-ES: Urban Redevelopment Corporation Estimated Excise Payment Vouchers (PDF 546.61 KB)

2021 Form UBI-ES: Instructions for Non-Profit Entities Corporation Estimated Tax Payment Vouchers (PDF 540.72 KB)

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