related to

Corporate Trusts

A corporate trust is any business entity of which the beneficial interest is represented by transferable shares.


A corporate trust can be a:

  • Partnership
  • Association 
  • Trust

A federal S corporation that qualifies as a Massachusetts corporate trust must file Form 3F.

For more information contact the Department of Revenue's personal income unit at:

  • 617-887-6367 or
  • Toll-free in Massachusetts at 800-392-6089.

See also Massachusetts General Laws Ch. 62.