Updated: January 16, 2026
2025 MA Corporate Excise tax forms. These forms are subject to change only by federal or state legislative action.
- This page, 2025 Massachusetts Corporate Excise Tax Forms and Instructions, is offered by
- Massachusetts Department of Revenue
2025 Massachusetts Corporate Excise Tax Forms and Instructions
Table of Contents
355 Corporate Excise Form
Open PDF file, 1.02 MB,
2025 Form 355: Business/Manufacturing Corporation Excise Return
(English, PDF 1.02 MB)
Open PDF file, 1023.56 KB,
2025 Form 355 Instructions
(English, PDF 1023.56 KB)
355S Corporate Excise Tax Forms
Open PDF file, 1.02 MB,
2025 Form 355S: S Corporation Excise Return
(English, PDF 1.02 MB)
Open PDF file, 1.12 MB,
2025 Form 355S Instructions
(English, PDF 1.12 MB)
Open PDF file, 951.9 KB,
2025 Schedule S: S Corporation Distributive Income
(English, PDF 951.9 KB)
Open PDF file, 931.02 KB,
2025 Schedule SK-1: Shareholder’s Massachusetts Information
(English, PDF 931.02 KB)
355U Corporate Excise Forms
Open PDF file, 2.21 MB,
2025 Form 355U: Excise for Taxpayers Subject to Combined Reporting
(English, PDF 2.21 MB)
Open PDF file, 1.31 MB,
2025 Form 355U Instructions
(English, PDF 1.31 MB)
Open PDF file, 2.64 MB,
2025 Schedule CG: Combined Reporting Allocation Schedule
(English, PDF 2.64 MB)
Open PDF file, 1.26 MB,
2025 Schedule CIR: Consolidated Return Income Reconciliation
(English, PDF 1.26 MB)
Open PDF file, 25.99 KB,
2025 Schedule DRE: Disclosure of Disregarded Entity
(English, PDF 25.99 KB)
Open PDF file, 1.8 MB,
2025 Schedule FE: Report With Respect to Foreign Entities
(English, PDF 1.8 MB)
Open PDF file, 967.63 KB,
2025 Schedule TTP: Tax Treaty Positions
(English, PDF 967.63 KB)
Open PDF file, 1.95 MB,
2025 Schedule U-CI: Combined Income
(English, PDF 1.95 MB)
Open PDF file, 1.41 MB,
2025 Schedule U-CS Credits Shared from Other Members
(English, PDF 1.41 MB)
Open PDF file, 2.84 MB,
2025 Schedule U-E Massachusetts Unitary or Affiliated Group Income
(English, PDF 2.84 MB)
Open PDF file, 1.75 MB,
2025 Schedule U-IC: Member’s Individual Credits
(English, PDF 1.75 MB)
Open PDF file, 783.87 KB,
2025 Schedule U-INS: Payment to Insurance Companies Under Common Ownership
(English, PDF 783.87 KB)
Open PDF file, 720.71 KB,
2025 Schedule U-M: Member’s Income and Expenses
(English, PDF 720.71 KB)
Open PDF file, 1.74 MB,
2025 Schedule U-MSI: Member’s Apportioned Share of Group Income
(English, PDF 1.74 MB)
Open PDF file, 2.98 MB,
2025 Schedule U-NOLS: Member’s Shared Loss Carryover
(English, PDF 2.98 MB)
Open PDF file, 2.34 MB,
2025 Schedule U-ST: Member’s Separate Computation of Tax
(English, PDF 2.34 MB)
Open PDF file, 711.3 KB,
2025 Schedule U-TM: Tax By Member
(English, PDF 711.3 KB)
Other Corporate Excise Forms
Open PDF file, 4.35 MB,
2025 Form M-990T: Unrelated Business Income Tax Return
(English, PDF 4.35 MB)
Open PDF file, 908.16 KB,
2025 Form M-990T Instructions
(English, PDF 908.16 KB)
Open PDF file, 2.73 MB,
2025 Form 355SBC: Small Business Corporation Excise Return
(English, PDF 2.73 MB)
Open PDF file, 2.65 MB,
2025 Form 355SC: Security Corporation Excise Return
(English, PDF 2.65 MB)
Open PDF file, 881.5 KB,
2025 Form 355SC Instructions
(English, PDF 881.5 KB)
Open PDF file, 836.35 KB,
2025 Form 355SV: Taxation of Ships and Vessels
(English, PDF 836.35 KB)
Open PDF file, 2.06 MB,
2025 Form 63D-ELT: Entity Level Tax
(English, PDF 2.06 MB)
Open PDF file, 631.68 KB,
2025 Form 63D-ELT Instructions
(English, PDF 631.68 KB)
Open PDF file, 65.59 KB,
Form AA-1: Application for Section 42 Method of Apportionment
(English, PDF 65.59 KB)
Additional Corporate Schedules & Forms
Open PDF file, 1.16 MB,
2025 Schedule 63-WH: Massachusetts Corporate Excise Withholding
(English, PDF 1.16 MB)
Open PDF file, 1.66 MB,
2025 Schedule NOL: Net Operating Loss Carryforward
(English, PDF 1.66 MB)
Open PDF file, 639.24 KB,
2025 Schedule NOL Instructions
(English, PDF 639.24 KB)
Open PDF file, 735.38 KB,
2025 Schedule F: Income Apportionment
(English, PDF 735.38 KB)
Open PDF file, 925.52 KB,
2025 Schedule FCI Foreign Corporation Income of U.S. Shareholder
(English, PDF 925.52 KB)
Open PDF file, 689.54 KB,
2025 Schedule RNW: REIT Net Worth Calculation
(English, PDF 689.54 KB)
Open PDF file, 3.41 MB,
2025 Schedule ABI: Exceptions to the Add Back of Interest Expenses
(English, PDF 3.41 MB)
Open PDF file, 2.02 MB,
2025 Schedule M-1: Federal Reconciliation
(English, PDF 2.02 MB)
Open PDF file, 937.22 KB,
2025 Form 355RD: Statement Relating to Research and Development
(English, PDF 937.22 KB)
Open PDF file, 238.8 KB,
2025 Form M-8453C: Corporate Tax Declaration for Electronic Filing
(English, PDF 238.8 KB)
Open PDF file, 141.89 KB,
Form ABT: Application for Abatement
(English, PDF 141.89 KB)
Open PDF file, 271.06 KB,
Form 355Q: Application for Manufacturing Classification
(English, PDF 271.06 KB)
Credit Schedules
Open PDF file, 448.58 KB,
2025 Schedule EDIP: Refundable Economic Development Incentive Program Credit
(English, PDF 448.58 KB)
Open PDF file, 667.41 KB,
2025 Schedule RLSC: Refundable Life Science Credit Life Science Company
(English, PDF 667.41 KB)
Open PDF file, 769.19 KB,
2025 Schedule EOAC: Economic Opportunity Area Credit
(English, PDF 769.19 KB)
Open PDF file, 459.3 KB,
2025 Allotment Schedule CHDC: Certified Housing Development Credit
(English, PDF 459.3 KB)
Open PDF file, 521.87 KB,
2025 Allotment Schedule HRC: Historic Rehabilitation Credit Summary
(English, PDF 521.87 KB)
Open PDF file, 377.84 KB,
2025 Allotment Schedule LIHC: Low-Income Housing Credit Summary
(English, PDF 377.84 KB)
Open PDF file, 59.99 KB,
2025 Certificate LIHC: Low-Income Housing Credit Allotment
(English, PDF 59.99 KB)
Open PDF file, 22.05 KB,
2025 Early Election Schedule LIHC: Low-Income Housing Credit Notification
(English, PDF 22.05 KB)
Open PDF file, 903.25 KB,
2025 Form BCTA: Brownfields Credit Transfer Application
(English, PDF 903.25 KB)
Open PDF file, 1.49 MB,
2025 Form FP: Application for Payroll/Production Credit
(English, PDF 1.49 MB)
Open PDF file, 439.36 KB,
2025 Form STE: Application for Sales Tax Exemption
(English, PDF 439.36 KB)
Open PDF file, 967.43 KB,
2025 Form TSA: Film Credit Transfer or Sale Application
(English, PDF 967.43 KB)
Open PDF file, 99.84 KB,
2025 Individual Certificate CHDC: Certified Housing Development Credit
(English, PDF 99.84 KB)
Open PDF file, 95.99 KB,
2025 Individual Certificate HRC: Historic Rehabilitation Credit
(English, PDF 95.99 KB)
Open PDF file, 62.16 KB,
2025 Transfer LIHC: Low-Income Housing Credit Statement
(English, PDF 62.16 KB)
Open PDF file, 98.72 KB,
2025 Transfer/Sale CHDC: Certified Housing Development Credit Certificate
(English, PDF 98.72 KB)
Open PDF file, 100.25 KB,
2025 Transfer/Sale HRC: Historic Rehabilitation Credit Certificate
(English, PDF 100.25 KB)
Prior Year Corporate & All DOR Forms
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