Updated: August 7, 2026
2025 MA Corporate Excise tax forms. These forms are subject to change only by federal or state legislative action.
- This page, 2025 Corporate Excise Tax Forms and Instructions, is offered by
- Massachusetts Department of Revenue
2025 Corporate Excise Tax Forms and Instructions
Table of Contents
355 Corporate Excise Form
Open PDF file, 797.62 KB,
2025 Form 355: Business/Manufacturing Corporation Excise Return
(English, PDF 797.62 KB)
355S Corporate Excise Tax Forms
Open PDF file, 331.29 KB,
2025 Form 355S Instructions
(English, PDF 331.29 KB)
Updated: Aug. 7, 2026
Open PDF file, 806.56 KB,
2025 Schedule S: S Corporation Distributive Income
(English, PDF 806.56 KB)
Open PDF file, 756.67 KB,
2025 Schedule SK-1: Shareholder’s Massachusetts Information
(English, PDF 756.67 KB)
355U Corporate Excise Forms
Open PDF file, 1.16 MB,
2025 Form 355U: Excise for Taxpayers Subject to Combined Reporting
(English, PDF 1.16 MB)
Open PDF file, 408.17 KB,
2025 Form 355U Instructions
(English, PDF 408.17 KB)
Updated: Aug. 7, 2026
Open PDF file, 737.39 KB,
2025 Schedule CG: Combined Reporting Allocation Schedule
(English, PDF 737.39 KB)
Open PDF file, 1.26 MB,
2025 Schedule CIR: Consolidated Return Income Reconciliation
(English, PDF 1.26 MB)
Open PDF file, 25.41 KB,
2025 Schedule DRE: Disclosure of Disregarded Entity
(English, PDF 25.41 KB)
Open PDF file, 705.94 KB,
2025 Schedule FE: Report With Respect to Foreign Entities
(English, PDF 705.94 KB)
Open PDF file, 715.94 KB,
2025 Schedule U-CS Credits Shared from Other Members
(English, PDF 715.94 KB)
Open PDF file, 740 KB,
2025 Schedule U-E Massachusetts Unitary or Affiliated Group Income
(English, PDF 740 KB)
Open PDF file, 713.42 KB,
2025 Schedule U-INS: Payment to Insurance Companies Under Common Ownership
(English, PDF 713.42 KB)
Open PDF file, 727.21 KB,
2025 Schedule U-MSI: Member’s Apportioned Share of Group Income
(English, PDF 727.21 KB)
Open PDF file, 1.68 MB,
2025 Schedule U-MTI: Member’s Taxable Income from Sources Other Than the Unitary Business
(English, PDF 1.68 MB)
Open PDF file, 738.23 KB,
2025 Schedule U-NOLS: Member’s Shared Loss Carryover
(English, PDF 738.23 KB)
Open PDF file, 1.14 MB,
2025 Schedule U-ST: Member’s Separate Computation of Tax
(English, PDF 1.14 MB)
Other Corporate Excise Forms
Open PDF file, 747.15 KB,
2025 Form M-990T: Unrelated Business Income Tax Return
(English, PDF 747.15 KB)
Open PDF file, 220.71 KB,
2025 Form M-990T Instructions
(English, PDF 220.71 KB)
Updated: Aug. 7, 2026
Open PDF file, 170.4 KB,
2025 Form M-990T-7004: Massachusetts Income Tax Extension Payment Worksheet and Voucher
(English, PDF 170.4 KB)
Open PDF file, 604.88 KB,
2025 Form 355-7004: Corporate Extension Payment Worksheet and Voucher
(English, PDF 604.88 KB)
Open PDF file, 718.02 KB,
2025 Form 355SBC: Small Business Corporation Excise Return
(English, PDF 718.02 KB)
Open PDF file, 720.61 KB,
2025 Form 355SC: Security Corporation Excise Return
(English, PDF 720.61 KB)
Open PDF file, 289.36 KB,
2025 Form 63D-ELT Instructions
(English, PDF 289.36 KB)
Updated: Aug. 7, 2026
Open PDF file, 61.77 KB,
Form AA-1: Application for Section 42 Method of Apportionment
(English, PDF 61.77 KB)
Additional Corporate Schedules & Forms
Open PDF file, 685.66 KB,
2025 Schedule 63-WH: Massachusetts Corporate Excise Withholding
(English, PDF 685.66 KB)
Open PDF file, 697.92 KB,
2025 Schedule NOL: Net Operating Loss Carryforward
(English, PDF 697.92 KB)
Open PDF file, 482.15 KB,
2025 Schedule FCI Foreign Corporation Income of U.S. Shareholder
(English, PDF 482.15 KB)
Open PDF file, 710.85 KB,
2025 Form M-2220 Underpayment of Massachusetts Estimated Tax by Corporations
(English, PDF 710.85 KB)
Open PDF file, 730.16 KB,
2025 Schedule ABI: Exceptions to the Add Back of Interest Expenses
(English, PDF 730.16 KB)
Open PDF file, 750.03 KB,
2025 Schedule ABIE: Exceptions to the Add Back of Intangible Expenses
(English, PDF 750.03 KB)
Open PDF file, 694.52 KB,
2025 Form 355RD: Statement Relating to Research and Development
(English, PDF 694.52 KB)
Open PDF file, 26.83 KB,
2025 Form M-63D-EXT: Entity-Level Tax Extension Payment Worksheet
(English, PDF 26.83 KB)
Open PDF file, 66.89 KB,
2025 Form M-8453C: Corporate Tax Declaration for Electronic Filing
(English, PDF 66.89 KB)
Open PDF file, 73.46 KB,
2025 Form M-8453ELT: 63D Entity Level Tax Declaration for Electronic Filing
(English, PDF 73.46 KB)
Open PDF file, 271.06 KB,
Form 355Q: Application for Manufacturing Classification
(English, PDF 271.06 KB)
Credit Schedules
Open PDF file, 108.9 KB,
2025 Schedule EDIP: Refundable Economic Development Incentive Program Credit
(English, PDF 108.9 KB)
Open PDF file, 43.09 KB,
2025 Schedule RLSC: Refundable Life Science Credit Life Science Company
(English, PDF 43.09 KB)
Open PDF file, 33.92 KB,
2025 Allotment Schedule CHDC: Certified Housing Development Credit
(English, PDF 33.92 KB)
Open PDF file, 27.54 KB,
2025 Allotment Schedule HRC: Historic Rehabilitation Credit Summary
(English, PDF 27.54 KB)
Open PDF file, 22.9 KB,
2025 Allotment Schedule LIHC: Low-Income Housing Credit Summary
(English, PDF 22.9 KB)
Open PDF file, 23.92 KB,
2025 Certificate LIHC: Low-Income Housing Credit Allotment
(English, PDF 23.92 KB)
Open PDF file, 21.49 KB,
2025 Early Election Schedule LIHC: Low-Income Housing Credit Notification
(English, PDF 21.49 KB)
Open PDF file, 661.48 KB,
2025 Form BCTA: Brownfields Credit Transfer Application
(English, PDF 661.48 KB)
Open PDF file, 685.9 KB,
2025 Form FP: Application for Payroll/Production Credit
(English, PDF 685.9 KB)
Open PDF file, 657.08 KB,
2025 Form TSA: Film Credit Transfer or Sale Application
(English, PDF 657.08 KB)
Open PDF file, 27.78 KB,
2025 Individual Certificate CHDC: Certified Housing Development Credit
(English, PDF 27.78 KB)
Open PDF file, 27.08 KB,
2025 Individual Certificate HRC: Historic Rehabilitation Credit
(English, PDF 27.08 KB)
Open PDF file, 24.51 KB,
2025 Transfer LIHC: Low-Income Housing Credit Statement
(English, PDF 24.51 KB)
Open PDF file, 27.3 KB,
2025 Transfer/Sale CHDC: Certified Housing Development Credit Certificate
(English, PDF 27.3 KB)
Open PDF file, 27.08 KB,
2025 Transfer/Sale HRC: Historic Rehabilitation Credit Certificate
(English, PDF 27.08 KB)
Prior Year Corporate & All DOR Forms
Contact
Phone
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(617) 887-6367
Toll-free in Massachusetts
(800) 392-6089
9 a.m.–4 p.m., Monday through Friday
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