Skip to main content

Log in links for this page

2021 Corporate Excise tax forms and instructions

DOR has released the following 2021 Corporate Excise tax forms. The forms are subject to change only by federal or state legislative action.

Updated: June 9, 2022

Skip table of contents

Table of Contents

355 Corporate Excise Forms

2021 Form 355: Business/Manufacturing Corporation Excise Return (PDF 1.02 MB)

2021 Form 355 Instructions (PDF 260.81 KB)

2021 Schedule F: Income Apportionment (PDF 726.78 KB)

2021 Schedule H: Investment Tax Credit and Carryovers (PDF 709.24 KB)

355S Corporate Excise Forms

2021 Form 355S: S Corporation Excise Return (PDF 1.01 MB)

2021 form 355S Instructions (PDF 334.79 KB)

2021 Schedule S: S Corporation Distributive Income (PDF 969.99 KB)

2021 Schedule SK-1: Shareholder’s Massachusetts Information (PDF 810.77 KB)

355U Corporate Excise Forms

2021 Form 355U: Excise for Taxpayers Subject to Combined Reporting (PDF 1.83 MB)

2021 Form 355U Instructions (PDF 228.04 KB)

2021 Schedule CG: Combined Reporting Allocation Schedule (PDF 751.35 KB)

2021 Schedule CG Instructions (PDF 35.08 KB)

2021 Schedule CIR: Consolidated Return Income Reconciliation (PDF 677.22 KB)

2021 Schedule CIR Instructions (PDF 22.52 KB)

2021 Schedule DRE: Disclosure of Disregarded Entity (PDF 18.99 KB)

2021 Schedule DRE Instructions (PDF 26.02 KB)

2021 Schedule FE: Report With Respect to Foreign Entities (PDF 1.8 MB)

2021 Schedule FE Instructions (PDF 26.94 KB)

2021 Schedule TTP: Tax Treaty Positions (PDF 973.02 KB)

2021 Schedule TTP Instructions (PDF 24.58 KB)

2021 Schedule U-CI: Combined Income (PDF 744.87 KB)

2021 Schedule U-CI Instructions (PDF 18.31 KB)

2021 Schedule U-E: Massachusetts Unitary or Affiliated Group Income (PDF 2.88 MB)

2021 Schedule U-E Instructions (PDF 59.09 KB)

2021 Schedule U-CS: Credits Shared from Other Members (PDF 820.73 KB)

2021 Schedule U-CS Instructions (PDF 30.61 KB)

2021 Schedule U-IC: Member’s Individual Credits (PDF 1.18 MB)

2021 Schedule U-IC Instructions (PDF 34.28 KB)

2021 Schedule U-INS: Payment to Insurance Companies Under Common Ownership (PDF 816.35 KB)

2021 Schedule U-INS Instructions (PDF 20.53 KB)

2021 Schedule U-M: Member’s Income and Expenses (PDF 743.85 KB)

2021 Schedule U-M Instructions (PDF 69.2 KB)

2021 Schedule U-MSI: Member’s Apportioned Share of Group Income (PDF 748.76 KB)

2021 Schedule U-MSI Instructions (PDF 55.06 KB)

2021 Schedule U-MTI: Member’s Taxable Income from Sources Other Than the Unitary Business (PDF 745.82 KB)

2021 Schedule U-MTI Instructions (PDF 38 KB)

2021 Schedule U-NOLS: Member’s Shared Loss Carryover (PDF 1.52 MB)

2021 Schedule U-NOLS Instructions (PDF 35.53 KB)

2021 Schedule U-ST: Member’s Separate Computation of Tax (PDF 1.96 MB)

2021 Schedule U-ST Instructions (PDF 59.56 KB)

2021 Schedule U-TM: Tax By Member (PDF 738.96 KB)

2021 Schedule U-TM Instructions (PDF 14.97 KB)

Corporate Excise Additional Forms

2021 Allotment Schedule CHDC: Certified Housing Development Credit (PDF 25.97 KB)

2021 Allotment Schedule HRC: Historic Rehabilitation Credit Summary (PDF 19.9 KB)

2021 Allotment Schedule LIHC: Low-Income Housing Credit Summary (PDF 16.65 KB)

2021 Certificate LIHC: Low-Income Housing Credit Allotment (PDF 18.74 KB)

2021 Early Election Schedule LIHC: Low-Income Housing Credit Notification (PDF 18.59 KB)

2021 Form 355-7004: Corporate Extension Payment Worksheet and Voucher (PDF 683.13 KB)

2021 Form 355-7004 Misc: Financial Institution, Insurance or Miscellaneous Extension Payment Worksheet and Voucher (PDF 181.82 KB)

2021 Form 355-PV: Massachusetts Corporate Tax Payment Voucher (PDF 612.5 KB)

2021 Form 355S-PV: Massachusetts Corporate Tax Payment Voucher (PDF 593.44 KB)

2021 Form 355SBC: Small Business Corporation Excise Return (domestic corporations only) (PDF 2.69 MB)

2021 Form 355SC: Security Corporation Excise Return (PDF 2.61 MB)

2021 Form 355SC Instructions (PDF 192.21 KB)

2021 Form 355SV: Taxation of Ships and Vessels (PDF 842.7 KB)

2021 Form 63D-ELT: Entity-Level Tax (PDF 2.03 MB)

2021 Form 63D-ELT Instructions (PDF 43.5 KB)

2021 Form BCA: Brownfields Credit Application (PDF 44.14 KB)

2021 Form BCTA: Brownfields Credit Transfer Application (PDF 33.92 KB)

2021 Form FP: Application for Payroll/Production Credit (PDF 61.49 KB)

2021 Form LOA: Loan-Out Affidavit/Allocation (PDF 40.21 KB)

2021 Form MDCA: Medical Device Credit Application (PDF 21.68 KB)

2021 Form MDCTA: Medical Device Credit Transfer Application (PDF 23.57 KB)

2021 Form STE: Application for Sales Tax Exemption (PDF 83.29 KB)

2021 Form TSA: Film Credit Transfer or Sale Application (PDF 32.39 KB)

2021 Individual Certificate CHDC: Certified Housing Development Credit (PDF 24.69 KB)

2021 Individual Certificate HRC: Historic Rehabilitation Credit (PDF 20.64 KB)

2021 Form M-2220: Underpayment of Massachusetts Estimated Tax by Corporations (PDF 2.01 MB)

2021 Form M-8453C: Corporate Tax Declaration for Electronic Filing (PDF 891.43 KB)

2021 Form M-990T-7004: Unrelated Business Income Tax Extension Payment Worksheet and Voucher (PDF 740.31 KB)

2021 Form M-990T: Unrelated Business Income Tax Return (PDF 2.15 MB)

2021 Form M-990T Instructions (PDF 164.27 KB)

2021 Schedule ABI: Exceptions to the Add Back of Interest Expenses (PDF 703.21 KB)

2021 Schedule ABIE: Exceptions to the Add Back of Intangible Expenses (PDF 710.4 KB)

2021 Schedule CMS: Credit Manager Schedule (PDF 3.71 MB)

2021 Schedule CMS Instructions (PDF 51.46 KB)

2021 Schedule CRS: Credit Recapture Schedule (PDF 697.65 KB)

2021 Schedule EDIP: Refundable Economic Development Incentive Program Credit (PDF 26.29 KB)

2021 Schedule EOAC: Economic Opportunity Area Credit (PDF 774.45 KB)

2021 Schedule FCI: Foreign Corporation Income of U.S. Shareholder (PDF 587.06 KB)

2021 Schedule HM: Harbor Maintenance Tax Credit (PDF 691.72 KB)

2021 Schedule M-1: Federal Reconciliation (PDF 2.05 MB)

2021 Schedule NOL: Net Operating Loss Carryforward (PDF 1.65 MB)

2021 Schedule NOL Instructions (PDF 52.64 KB)

2021 Schedule RC: Research Credit (PDF 805.79 KB)

2021 Schedule RC Instructions (PDF 59.48 KB)

2021 Schedule RLSC: Refundable Life Science Credit Life Science Company (PDF 690.02 KB)

2021 Schedule RNW: REIT Net Worth Calculation (PDF 704.83 KB)

2021 Schedule VP: Vanpool Credit (PDF 685 KB)

2021 Transfer LIHC: Low-Income Housing Credit Statement (PDF 19.48 KB)

2021 Transfer/Sale CHDC: Certified Housing Development Credit Certificate (PDF 23.84 KB)

2021 Transfer/Sale HRC: Historic Rehabilitation Credit Certificate (PDF 23.9 KB)

2022 Form 355RD: Statement Relating to Research and Development (PDF 287.25 KB)

2022 Form 355RD Instructions (PDF 22.89 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

2022 Form 355-ES: Corporate Estimated Tax Payment Instructions and Worksheet (PDF 66.07 KB)

Must be filed electronically. See TIR 21-9 for more information.

2022 Form UBI-ES: Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions (PDF 655.96 KB)

Contact

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

Contact Us Your one-stop connection to DOR. 
MassTaxConnect Log in to file and pay taxes. 
Receive email updates Sign up for DOR news and updates. 

Phone

(617) 626-3833

Online

prohelp@dor.state.ma.us
Individuals with disabilities 

Address

Massachusetts Department of Revenue
Problem Resolution Office P.O. Box 9552
Boston, MA 02114
Directions 
Feedback