Massachusetts Form 355 Instructions 2012

 

2012 Massachusetts Corporation Excise Return Form 355 Instructions

Major 2012 Tax Law Changes

The income tax rate for income attributable to
Massachusetts has been reduced from 8.25% to
8.00%.

Who Must File and Pay Corporate Excise?
The purpose of the corporate excise is to require
payment for the right granted by the laws of the
Commonwealth to exist as a corporation and for
the enjoyment under the protection of the Commonwealth’s
laws of the powers, rights, privileges
and immunities derived by reason of the corporate
form of existence and operation. The corporate excise
is due and payable when any of the following
conditions are met:
◗ the corporation actually does business within
the Commonwealth;
◗ the corporation exercises its charter within the
Commonwealth;
◗ the corporation owns or uses any part of its
capital, plant or other property in the Commonwealth;
or
◗ the corporation owns and/or rents real or tangible
personal property as a lessor in Massachusetts
even without having a usual place of business
here.
Corporations which must file and pay corporate excise
include any corporation which:
◗ is organized under, or subject to, Chapters 156,
156A, 156B or 180 of Massachusetts General
Laws (M.G.L.); or
◗ has privileges, powers, rights or immunities not
possessed by individuals or partnerships.
The following corporations are not obligated to file:
◗ corporations organized under the provision of
M.G.L. Ch. 157, sec. 10.

Which Form Should Be Filed?
Businesses which are incorporated under the
laws of the Commonwealth or businesses doing
business in Massachusetts but incorporated elsewhere should file Form 355.

A corporation organized in Massachusetts is eligible
to use the simpler Form SBC if it met all of the
following conditions during the taxable year:
◗ had gross receipts or sales, and total income
under $100,000;
◗ had 100% of its net income taxable in Massachusetts
and was not subject to corporate tax in
another state;
◗ was not a DISC, an S corporation or a security
corporation;
◗ is not claiming any credits, special deductions
or adjustments against its Massachusetts corporate
excise; and
◗ does not own 50% or more of the voting stock of
another corporation and did not have 50% or more
of its voting stock owned by another corporation.
The Department of Revenue also has the following
tax forms to meet the unique filing needs
of combined filers, security corporations and S
corporations.
Corporations which are participating in a combined
report of their net income to Massachusetts must
file Form 355U. Beginning in 2011, most combined
report filers will also pay the non-income
measure of excise when filing the 355U; combined
report filers are not required to also file a Form
355 unless their taxable year ends at a different
time than the taxable year of the combined report.
See the instructions for the Registration Section,
question number 5 for further information.
Corporations engaged exclusively in buying, selling,
dealing in or holding securities on their own
behalf and not as brokers must file Form 355SC.
S corporations which are incorporated under the
laws of the Commonwealth or S corporations doing
business in Massachusetts but incorporated elsewhere
should file Form 355S.
If a corporation files Form 355, 355U, 355S or
355SC, the return must be submitted electronically
provided that gross revenues from all
sources are $100,000 or greater. Failure to submit
the return electronically may result in a
penalty of $100. For further information on electronic
filing requirements, see TIRs 04-30 and
05-22.
Corporations amending an originally filed corporation
excise return with respect to federal net income
should file Form CA-6, Application for Abatement/
Amended Return.

 

Massachusetts Form 355 ES Instructions 2012

Massachusetts form 355 – ES Instructions for 2012

 

Corporation Estimated Tax Payments Instructions for Form 355-ES Payment Vouchers

What is the purpose of the estimated tax payment vouchers?

The purpose of the estimated tax payment vouchers is to provide a means for paying any current taxes due under Chapter 63
of the Massachusetts General Laws.

Who must make estimated payments? All corporations that reasonably estimate their corporation excise to be in excess of $1,000
for the taxable year are required to make estimated payments.

Note: Corporations with more than $100,000 in receipts, sales or revenue must make all payments electronically. Go to WebFile
for Business at www.mass.gov/dor for more information.

Are there penalties for failing to pay estimated taxes? Yes.

An additional charge is imposed on the underpayment of anycorporate estimated tax for the period of that underpayment. Use
Form M-2220 when filing your annual return to determine any
penalty due.

When and where are estimated tax vouchers filed? Estimated taxes may be paid in full on or before the 15th day of the
third month of the corporation’s taxable year or according to the following installment amount schedule, on or before the 15th day
of the third, sixth, ninth and twelfth month of the taxable year.

Massachusetts Income Tax Forms

Click here for latest forms:

 

Circular M pdf format of    2014 Circular M  , Income Tax Withholding Tables Effective January 1, 2014

Form M-3 pdf format of    m_3.pdf  , Reconciliation of Massachusetts Income Taxes Withheld for Employers Filing Quarterly

Form M-3M pdf format of    m_3m.pdf  , Reconciliation of Massachusetts Income Taxes Withheld for Employers Filing Monthly

Form M-4 pdf format of    m_4.pdf  Massachusetts Employees Withholding Exemption Certificate

Form M-4-MS pdf format of    M_4_MS.pdf  , Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse

Form M-4P pdf format of    m_4p.pdf  , Massachusetts Employees Withholding Exemption Certificate for Pension, Annuity, and Other Periodic Payments and Nonperiodic Payments

Instructions pdf format of    electma941_inst.pdf  , for Electronically Filing Withholding and Debit Payment (Form M941, M941-A and M942)

Form M-941 pdf format of    m941.pdf  , Employer’s Quarterly Return of Income Taxes Withheld

Form M–941A pdf format of    m941a.pdf  , Employer’s Annual Return of Income Taxes Withheld

Form M-941D pdf format of    M-941D.pdf  , Quarterly Return of Income Taxes Withheld for Employer Paying Weekly

Form M-941W pdf format of    M_941W.pdf  , Employer’s Weekly Payment of Income Taxes Withheld

Form M-942 pdf format of    m942.pdf  , Employer’s Monthly Return of Income Taxes Withheld

Form NHR pdf format of    New Hire Reporting Form  , New Hire Reporting

Form PTE-EX pdf format of    Form PTE-EX  , Withholding Exemption Certificate for Members of a Pass-Through Entity

Form PWH-RW pdf format of    pwh_rw.pdf  , Performer or Performing Entity Request for Reduction of Withholding

Form PWH-WA pdf format of    pwh_wa.pdf  , Performer or Performing Entity Withholding Allocation Form

Form PWH-WW pdf format of    pwh_ww.pdf  Performer or Performing Entity Request for Waiver of Withholding

Forms W-2 Handbook pdf format of    2013 W-2 Handbook  2013

 

 

 

2012 Massachusetts 2nd Quarter Tax Calendar

Date** Form Form Title Comments
April 7 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
17 1 Resident Income Tax Return -
1-NR/PY Nonresident/Part-Year Resident Income Tax Return -
M-4868 Application for Automatic Six-Month Extension of Time to File Six months
M-8736 Application for Extension of Time to File Fiduciary, Partnership or Corporate Trust return Six months
1-ES Personal Income Estimated Tax Payment 1st Quarter
2-ES Estimated Tax Payment for Filers of Form 2, 3M and M-990T-62 1st Quarter
ST-11 Individual Use Tax Return -
M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
180 Tax Return of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages -
20 ST-9Q Quarterly Sales and Use Tax Return $101 to $1,200
ST-9 Monthly Sales and Use Tax Return Over $1,200
ST-MAB4 Monthly Sales Tax on Meals, Prepared Food and All Beverages Return Over $1,200
RO-2 Monthly Room Occupancy Excises Return Over $1,200
RO-2CF Monthly Room Occupancy Return for Boston, Springfield and Worcester Over $1,200
22 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
30 M-941D Quarterly Return of Income Taxes Withheld for Employer Paying Weekly Over $25,000
M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
M-941 Employer’s Quarterly Return of Income Taxes Withheld $101 to $1,200
M-942 Employer’s Monthly Return of Income Taxes Withheld $1,201 to $25,000
May 7 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
15 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
M-942 Employer’s Monthly Return of Income Taxes Withheld $1,201 to $25,000
20 ST-9 Monthly Sales and Use Tax Return Over $1,200
ST-MAB4 Monthly Sales Tax on Meals, Prepared Food and All Beverages Return Over $1,200
RO-2 Monthly Room Occupancy Excises Return Over $1,200
RO-2CF Monthly Room Occupancy Return for Boston, Springfield and Worcester Over $1,200
22 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
31 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
June 7 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
15 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
1-ES Personal Income Estimated Tax Payment 2nd Quarter
2-ES Estimated Tax Payment for Filers of Form 2, 3M and M-990T-62 2nd Quarter
355-ES Corporation Estimated Tax Payment 2nd Quarter (calendar year filers)
M-942 Employer’s Monthly Return of Income Taxes Withheld $1,201 to $25,000
20 ST-9 Monthly Sales and Use Tax Return Over $1,200
ST-MAB4 Monthly Sales Tax on Meals, Prepared Food and All Beverages Return Over $1,200
RO-2 Monthly Room Occupancy Excises Return Over $1,200
RO-2CF Monthly Room Occupancy Return for Boston, Springfield and Worcester Over $1,200
22 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
30 M-941W Employer’s Weekly Payment of Income Taxes Withheld Over $25,000
** For certain business taxes, the number of days for payment after the close of each taxable period may vary – see specific forms and instructions.
Note: Certain businesses and tax professionals must file returns and/or make payments electronically. For guidance, see Technical Information Release 10-18, Electronic Filing Thresholds Modified and Technical Information Release 04-30, Revised Electronic Filing

Massachusetts Circular M – Withholding Tables

Massachusetts Income Tax Withholding Tables Effective January 1, 2012 in pdf include WEEKLY wage-bracket table method of Massachusetts income tax withholding, BIWEEKLY wage-bracket table method of Massachusetts income tax withholding, SEMIMONTHLY wage-bracket table method of Massachusetts income tax withholding, MONTHLY wage-bracket table method of Massachusetts income tax withholding, DAILY wage-bracket table method of Massachusetts income tax withholding.

Massachusetts Income Tax Withholding System Percentage Methods for Wages Paid from January 1, 2012

From employee’s total wages:
1. Subtract the amount deducted for the U.S. Social Security (FICA), Medicare, Massachusetts, United States or Railroad Retirement systems.
The total amount subtracted may not exceed $2,000. When, during the year, the total amount subtracted reaches the equivalent of the $2,000 maximum allowable as a deduction by Massachusetts, discontinue this step.
2. Subtract the total of the exemption factors, i.e., the dollar value of the employee’s exemptions, for the applicable payroll period. If an employee claims “0” exemptions, discontinue this step.
3. After subtracting the amounts specified in steps 1 and 2 above from the employee’s total wages, multiply the result by .0525 and withhold the resulting amount.
4. If the employee will file as head of household on their tax return, either (a) add to the amount computed in step 2 and subtract the total from the wages: weekly: $46; biweekly: $92; semimonthly: $100; monthly: $200; daily: $7; annually: $2,400; or (b) subtract the head of household tax value from the step 3 result: weekly: $2.42; biweekly: $4.85; semimonthly: $5.25; monthly: $10.50; daily: $0.35; annually: $126.00.
5. If the employee and/or his/her spouse is blind: either (a) add the blind exemption factor to the other exemption factors in steps 2 and 4(a), if applicable, before subtracting the total from the wages: weekly:
$42; biweekly: $85; semimonthly: $92; monthly: $183; daily: $6; annually: $2,200;
or (b) subtract the blindness tax value amount from the result from steps 3 and 4(b), if applicable: weekly: $2.22; biweekly: $4.44; semimonthly: $4.81; monthly: $9.63; daily: $0.32; annually: $115.50.

Do not withhold from employees who claim one or more exemptions if their wages are less than: weekly: $154; biweekly: $308; semimonthly: $333; monthly: $667; daily: $22; or annually: $8,000.

City of Boston Business Certificate

Failure to register a business is punishable by a fine of not more than $300.00 each month that a business is not registered.

The “doing business as” (d/b/a) certificate is renewable every four (4) years from the date of registration with the Office of the City Clerk. Please list the name and address of your business, as well as the name and address of each individual who has an interest in the business. Post office boxes are NOT acceptable as a business address.

Fees

The filing fee for this registration is $50.00 as stipulated in the City of Boston Code, Chapter 18, Section 1B, 30-31.

An additional fee of $25.00 is applicable ONLY to non-residents conducting business in Massachusetts under the provisions of M.G.L. Chapter 227, Section 5A.

The owner’s signature must be notarized and your business check or money order must be included payable to the City of Boston prior to mailing the form to our office. Also, please enclose a self-addressed stamped envelope and we will return a certified copy of the business certificate to you. No personal checks will be accepted.

File in Person

Business Certificates are processed at the City Clerk’s Office, Room 601 between the hours of 9:00 AM to 4:30 PM, Monday through Friday.

File by Mail

You may also submit your registration form by mail along with your business check or money order payable to the City of Boston. Our mailing address is as follows:

Office of the City Clerk
Boston City Hall – Room 601
One City Hall Square
Boston, MA 02201
ATTN: Business Certificates

Please also enclose a self-addressed, stamped envelope and we will return your official copy to you. Thank you for your cooperation.

Additional Requirements for Daycare Providers

In addition to the standard registration requirements, daycare businesses in the City of Boston are required to provide a copy of a valid state issued daycare provider license in order to register their business.

Forms

Find latest forms

Massachusetts Estimated Tax Payment Vouchers

Click here for more info about Massachusetts Estimated Tax Payment Vouchers.

Personal Income Tax
The purpose of the payment vouchers is to provide a means for paying any taxes due on income which is not subject to withholding. This is to ensure that taxpayers are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year. Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding.

Corporate Tax Vouchers
The purpose of the estimated tax payment vouchers is to provide a means for paying any current taxes due under Chapter 63 of the Massachusetts General Laws.

All corporations that reasonably estimate their corporate excise to be in excess of $1,000 for the taxable year are required to make estimated payments.

 

Massachusetts 355 Corporate Excise Return, Schedules and Instructions

Click here for latest Massachusetts 355 Forms on Massachusetts Department of Revenue Website

355 Corporate Excise Return, Schedules and Instructions

Form 355 pdf format of    355.pdf  ,Massachusetts Business or Manufacturing Corporation Excise Return (edited 12/12/11)

Form 355 Instructions pdf format of    355-inst.pdf

Form 355-PV, Payment Voucher pdf format of    355_PV.pdf

Form 355-7004 pdf format of    7004.pdf  , Application for Corporate Extension

Schedule A-1 pdf format of    sch_A_1.pdf  , Investments in Subsidiaries

Schedule A-2 pdf format of    sch_A_2.pdf  , Intercompany Receivables

Schedule A-3 pdf format of    sch_A_3.pdf  , Intercompany Payables

Schedule E-2 pdf format of    sch_E_2.pdf  , Loss Carryover Deduction (edited 12-12-11)

Schedule F pdf format of    sch_F.pdf  , Income Apportionment

Schedule H pdf format of    sch_H.pdf  , Investment Tax Credit and Carryovers

Schedule H Instructions pdf format of    h-inst.pdf

Schedule M-1 pdf format of    sched_M_1.pdf  , Federal Reconciliation

Schedule CG pdf format of    sch_CG.pdf  , Combined Reporting Allocation Schedule

 

355S S Corporation Excise Tax Returns, Schedules and Instructions

Form 355S pdf format of    355S.pdf  , Massachusetts Corporation Excise Return (edited 12/12/11)

Form 355S Instructions pdf format of    355S-inst.pdf

Form 355S-PV pdf format of    Form 355S-PV  , Payment Voucher

Form 355-7004 pdf format of    7004.pdf  , Application for Corporate Extension

Schedule A-1 pdf format of    sch_A_1.pdf  , Investments in Subsidiaries

Schedule A-2 pdf format of    sch_A_2.pdf  , Intercompany Receivables

Schedule A-3 pdf format of    sch_A_3.pdf  , Intercompany Payables

Schedule E-2 pdf format of    sch_E_2.pdf  , Loss Carryover Deduction (edited 12/12/11)

Schedule F pdf format of    sch_F.pdf  , Income Apportionment

Schedule H pdf format of    sch_H.pdf  , Investment Tax Credit and Carryovers

Schedule H Instructions pdf format of    h-inst.pdf

Schedule S pdf format of    sch_S.pdf  , S Corporation Distributive Income

Schedule SK-1 pdf format of    sch_SK_1.pdf  , Shareholder’s Massachusetts Information

Schedule M-1 pdf format of    sched_M_1.pdf  , Federal Reconciliation

Schedule CG pdf format of    sch_CG.pdf  , Combined Reporting Allocation Schedule

 

355SBC Small Business Corporation Excise Return

Domestic Corporations Only

Form 355SBC pdf format of    SBC.pdf  ,  Small Business Corporation Excise Return

Form 355SBC Instructions pdf format of    SBC_instr.pdf

Form 355-7004 pdf format of    7004.pdf  ,  Application for Corporate Extension

 

Additional Forms and Schedules

Form 355SC pdf format of    SC.pdf  ,  Massachusetts Security Corporation Return

Form 355SC Instructions pdf format of    SC_instr.pdf

Schedule TDS pdf format of    sch._TDS.pdf  ,  Taxpayer Disclosure Statement

Schedule CIR pdf format of    sch_CIR.pdf  ,  Consolidated Return Income Reconciliation

Form F-2 pdf format of    F_2.pdf  ,  Apportionment Report

Form M-2220 pdf format of    M_2220.pdf  ,  Underpayment of Massachusetts Estimated Tax by Corporations

Schedule H-2, pdf format of    sch_H_2.pdf  Recapture Offset

Schedule H-2 Worksheet pdf format of    sched. H-2 worksheet.pdf

Schedule ABI pdf format of    ABI.pdf  , Exceptions to the Add Back of Interest Expenses

Schedule ABIE pdf format of    ABIE.pdf  , Exceptions to the Add Back of Intangible Expenses

Schedule BC pdf format of    sched_BC.pdf  , Brownfields Credit

Schedule EOAC pdf format of    sched_EOAC.pdf  , Economic Opportunity Area Credit

Schedule HM pdf format of    sched_HM.pdf  ,  Harbor Maintenance Credit

Schedule VP pdf format of    sched_VP.pdf  ,  Vanpool Credit

Schedule RNW pdf format of    sch_ RNW.pdf  ,  REIT Net Worth Calculation

Form M-990T pdf format of    M_990T.pdf  , Unrelated Business Income Tax Return

Form M-990T Instructions pdf format of    M_990Tinst.pdf

Form M-900T-7004 pdf format of    990T_7004.pdf  , Unrelated Business Income Tax Extension

Schedule RFC pdf format of    RFC.pdf  , Refundable Film Credit

Schedule RLC pdf format of    RLC.pdf  , Refundable Life Science Credit

Form EDIP pdf format of    EDIP.pdf  , Refundable Economic Development Incentive Program credit

Schedule NIR pdf format of    sch_NIR.pdf  ,  Net Income Reconciliation

Schedule DRE pdf format of    sch_DRE.pdf  ,  Disclosure of Disregarded Entity

Schedule FE pdf format of    sch_FE.pdf  ,  Report with Respect to Foreign Entities (Edited 11/17/11)

Schedule TTP pdf format of    sch_TTP.pdf  , Taxpayer Treaty Position

Schedule RC pdf format of    sch_RC.pdf  ,  Research Credit

Schedule RC Instructions pdf format of    rc-inst.pdf

Form M-8453C pdf format of    m_8453C.pdf  , Corporate Tax Declaration for Electronic Filing

Form AA-1 pdf format of    aa_1.pdf  ,  Application for Section 42 Method of Apportionment

Form 355 SV pdf format of    355sv.pdf  , Taxation of Ships and Vessels

2012 Form 355RD pdf format of    355rd12.pdf  , Statement Relating to research and Development

2011 Form 355RD pdf format of    355rd.pdf  , Statement Relating to research and Development

Form 355Q pdf format of    355q.pdf  ,  Statement Relating to Manufacturing Activities

Form 355-ES pdf format of    355_es.pdf  , 2011 Corporate Estimated Tax Payment Vouchers

Form 355-ES Instructions pdf format of    355es_instr.pdf

Form 355-RD pdf format of    355rd.pdf  , Statement Relating to Research and Development

Form UBIT-ES pdf format of    ubit-es.pdf  , Nonprofit Corporation Estimated Tax Vouchers

Form MDCA pdf format of    MDCA.pdf  , Medical Device Credit Application

Form MDCTA pdf format of    MDCTA.pdf  , Medical Device Transfer Credit Application

Form BCA pdf format of    BCA.pdf  ,  Brownfields Credit Application

Form BCTA pdf format of    BCTA.pdf  , Brownfields Credit Transfer Application

Allotment LIHC pdf format of    A_LIHC.pdf  ,  Low-Income Housing Credit Summary

Certificate LIHC pdf format of    C_LIHC.pdf  ,   Low-Income Housing Credit Allotment

Early Election LIHC pdf format of    EE_LIHC.pdf  ,  Low-Income Housing Credit Notification

Transfer LIHC pdf format of    T_LIHC.pdf  ,  Low-Income Housing Credit Statement

Allotment HRC pdf format of    A_HRC.pdf  , Historic Rehabilitation Credit Summary

Individual Certificate HRC pdf format of    IC_HRC.pdf  , Historic Rehabilitation Credit

Transfer/Sale HRC pdf format of    T_HRC.pdf  , Historic Rehabilitation Credit Certificate

Privacy Act Notice pdf format of    pvcy_act.pdf

Form 355U Forms & Schedules

2011 Corporate Drafts Change Log (Unitary Filers)

A major change for the current year is the addition of the non-income measure of excise to Form 355U. A business corporation will only file a separate form 355 or 355S to calculate its non-income measure of excise if its separate federal taxable year ends at a different time than the common year used to determined combined group income. A Massachusetts S corporation that is included in a 355U will also continue to file form 355S but that return will be informational only and will include Schedules SK-1.

Note that obvious year end updates (plus one) and reference updates are highlighted on the PDFs but not listed in this change log

Form 355U
Line 16 is new and subsequent lines (17 – 32} have been renumbered.
Line 32 from the 2010 version deleted.

Schedule U-IC
Reduced in size from 2 pages to 1.
On the 2011 version, the lines numbered 1, 2, 3, 40, 41, 43 and 45 which appeared on the 2010 version have been deleted.
Subsequent lines and references have been updated.

Schedule U-M
Checkboxes in header for taxable member added.
Checkboxes in header for group election moved.
Checkbox for consolidated U.S. 1120 which was on the 2010 version (4 th line of header) has been deleted.

Schedule U-NOL
Above line 36 (2nd prior tax year section) the check off box has been changed from355C to 355U.

Schedule U-RF
New line 5 added to capture the Conservation Land Credit (number and amount).
Old line number 5 renumbered as number 6.

Schedule U-ST
The schedule has been renamed “Member’s Separate Computation of Tax.”
Lines 2 and 3 of header rearranged and expanded.
Line 2 text is new.
From the 2010 version, lines 8 and 9 have been deleted.
Lines 8 through 30 have been renumbered. They were numbered 10 through 32 on the 2010 version (minus 2).
Lines 31 through 35 (2011 version) are new.
Lines 36 through 43 have been renumbered. They were numbered 33 through 40 on the 2010 version (plus 3).
Line 37 has a text change.

Schedule CG
Part 1, lines 8 and 9 deleted.
Part 2, renamed and rewritten.
Part 4 (each member), line 8 deleted.

Schedule TTP
(Formerly Schedule U-TTP)
Header has minor text change and an additional line (highlighted).
The income exclusions and combined filer sections of the schedule are collecting the same basic information as the 2010 Schedule U-TTP but the schedule has been reformatted and is no longer exclusive to the 355U filer.

The following 4 schedules are new for tax year 2011.
Instructions will follow.

Schedule DRE
Disclosure of Disregarded Entity

Schedule FE
Report with Respect to Foreign Entities

Schedule U-INS
Payment to Insurance Companies under Common Ownership

Schedule U-TM
Tax by Member

1-6-12 Edit

Schedule U-TM

Line 1: Text change.

Line 2: This line has been rewritten to achieve a different purpose from the prior version.

Massachusetts Department of Revenue Online Forms

Click here to enter Massachusetts Department of Revenue Online Forms Website.

List of Online Forms:

  • Income Tax Tables
  • Amended Telefile Worksheet
  • Circular M pdf format of    circ_m12.pdf  , Income Tax Withholding Tables Effective January 1, 2012
  • Form 1, Resident Income Tax Return
    IMPORTANT: Schedule HC, Health Care Information, MUST be filed with Form 1. Failure to do so will result in a delay in the processing of your return.
  • Form 1 Instructions
  • Form 1-ES , Estimated Income Tax Vouchers for Individuals
  • Form 1-ES Instructions
  • Form 1-NR/PY , Nonresident or Part-Year Resident Income Tax Return
    IMPORTANT: Schedule HC, Health Care Information, MUST be filed by certain part-year residents with Form 1-NR/PY. Failure to do so will result in a delay in the processing of your return.
  • Form 1-NR/PY Instructions
  • Form 2, Massachusetts Fiduciary Income Tax Return,
  • Form 2 Instructions
  • Form 2-ES, Estimated Income Tax Vouchers for Fiduciaries, Corporate Trusts, Clubs, and Other Unincorporated Organizations
  • Form 2-ES Instructions
  • Form 2G, Grantor’s or Other Owner’s Share of Income Deductions, Credit … of a Grantor-type Trust
  • Form 2-PV, Fiduciary Payment Voucher
  • Form 3, Partnership Return of Income
  • Form 3 Instructions
  • Form 3F, Income Tax Return of Corporate Trust
    Note: Form 3F is considered obsolete for tax years beginning on or after January 1, 2009. Taxpayers who formerly filed Form 3F, effective January 1, 2009, now will generally file in Massachusetts according their federal classification. For further information, see Regulation 830 CMR 63.30.3.
  • Form 3M, Income Tax Return for Clubs and Other Organizations Not Engaged in Business for Profit
  • Form 13, Notice of Designation of Fiscal Year
  • Form 20, Beneficiary’s Claim of No Tax Status Exemption
  • Form 20A, Beneficiary’s Claim for Exemptions Applicable to Fiduciary Income
  • Form 63-20P, Premium Excise Return for Life Insurance Companies
  • Form 63-20P Instructions
  • Form 63-23P, Premium Excise Return for Insurance Companies
  • Form 63-23P Instructions
  • Form 63-20-23, Premium Excise Return and Instructions for Foreign Life Insurance Companies on Life, Accident and Health Business
  • Form 63-22, Premium Excise Return and Instructions for Domestic Insurance Companies (Except Life Companies and Companies with Respect to Ocean Marine Business)
  • Form 63-23, Premium Excise Return and Instructions for All Classes of Foreign Insurance Companies
  • Form 63-29A, Ocean Marine Profits Tax Return
  • Form 63FI, Financial Institution Excise Tax Return
  • Form 63 FI Instructions
  •  Form 84 , Application for Relief from Joint Income Tax Liability
  • Form 121A, Urban Redevelopment Excise Return and Instructions
  • Form 176-I, Preferred Provider Gross Revenue Excise Return
  • Form 180, Tax Return of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages
  • Form 355, Business or Manufacturing Corporation Excise Return
  • Form 355 Instructions
  • Form 355 PV pdf format of    355_PV.pdf  , 2011 Massachusetts Corporate Tax Payment Voucher
  • Form 355A, Domestic Business or Manufacturing Corporation Excise Return
  • Form 355B, Foreign Business or Manufacturing Corporation Excise Return
  • Form 355A/B Instructions
  • Form 355C, Combined Corporate Excise
  • Form 355C Instructions
  • Form 355C-A, Combined Domestic Business or Manufacturing Corporation Excise Return
  • Form 355C-B, Combined Foreign Business or Manufacturing Corporation Excise Return
  • Form 355C-A/C-B Instructions
  • Form 355-ES, Corporate Estimated Tax Payment Vouchers
  • Form 355-ES Instructions
  • Form 355Q, Statement Relating to Manufacturing Activities
  • Form 355RD, Statement Relating to Research and Development
  • Form 355S, S Corporation Excise Return
  • Form 355S Instructions
  • Form 355S-A, Domestic S Corporation Excise Return
  • Form 355S-B, Foreign S Corporation Excise Return
  • Form 355S-A & 355S-B Instructions
  • Form 355SBC  Small Business Corporation Excise Return (domestic corporations only)
  • Form 355SBC Instructions
  • Form 355SC, Security Corporation Excise Return
  • Form 355SC Instructions
  • Form 355SV, Taxation of Ships and Vessels
  • Form 355-7004, Application for Extension of Time to File
  • Form 355-7004 Misc., Application for Extension of Time to File Financial Institution, Insurance or Miscellaneous
  • Form A-37, Consent Extending the Time for Assessment of Taxes
  • Form AB-DS, Alcoholic Beverages Excise Return-Direct Shipment to Massachusetts
  • Form AB-1, Alcoholic Beverages Excise Return
  • Form AB-1F, Schedule F – Deductions
  • Form AB-4-5, Rectifier’s Report of Alcoholic Beverages Received from Bottling
  • Form AB-10, Report of Alcoholic Beverages Shipped into Massachusetts
  • Form AD-1, Abandoned Deposit Amounts Return
  • Form B-37, Special Consent Extending the Time for Assessment of Taxes
  • Form BCA, Brownfields Credit Application
  • Form BCTA, Brownfields Credit Transfer Application
  • Form CA-6, Application for Abatement – Amended Return
  • Form CA-6A, Application For Abatement – Amended Return Additional Tax Periods
  • Form CCF-PF , Convention Center Financing Surcharge Form, Surcharge for Parking Facilities in Boston, Springfield and/or Worcester
  • Form CCF-ST , Convention Center Financing Surcharge Form, Surcharge for Sightseeing Tours in Boston
  • Form CCF-VR , Convention Center Financing Surcharge Form, Vehicle Rental Transaction Contract Surcharge for Vehicles Rented in Boston
  • Form CCRF , Cigarette Complaint Referral Form
  • Form CIS , Cigarette Inventory Tax Return for Stampers
  • Form CIN , Cigarette Inventory Tax Return for Non-Stampers (Including Retailers)
  • Form CIV , Cigarette Inventory Tax Return for Vending Machine Operators
  • Form Cigar-1 , Cigar and Smoking Tobacco Excise Tax Return
  • Form Cigar-2 , Cigar and Smoking Tobacco Excise Tax Return
  • Form CT-1 , Resident Stamper’s Monthly Return
  • Form CT-1C , Cigarettes Transferred from Massachusetts
  • Form CT-1E , Physical Inventory of Cigarettes
  • Form CT-10 , Cigarette Excise Return
  • Form CT-11 , Non-Stamper Cigarette Excise Return (for transactions occurring before July 1, 2008)
  • Form CT-11B , Non-Stamper Cigarette Excise Return (for transactions occurring on or after July 1, 2008)
  • Form CT-CDL , Application for Distributor License for Cigars and Smoking Tobacco
  • Form CTL , Application for Cigarette Licenses
  • Form CTL Instructions
  • Form CTL-1 , Cigarette Vending Machine Locations
  • Form CTL-2 , Branch/Stamper Locations
  • Schedule CT-NPM , Stamper’s Reporting Schedule
  • Online Instructions , How to Apply Online for a Tobacco Retailer License
  • Form CT-RL , Application for Tobacco Retailer License
  • Form CTS-1NR , Nonresident Stamper’s Monthly Return
  • Form CTS-5A , Stamp Order Form
  • Form CTS-8 , Cigarette/Smokeless Tobacco Sales
  • Form CTS-8A , Return of Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Sales or Consumption (for transactions occurring before July 1, 2008)
  • Form CTS-8B , Return of Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Sales or Consumption (for transactions occurring on or after July 1, 2008)
  • Form DL-1 , Premium Excise Return and Instructions for Domestic Life Insurance Companies
  • Form DL-2 , Investment Privilege Excise Return and Instructions for Domestic Life Insurance Companies
  • Form DR-1 , Appeals Form
  • Form EDIP , Refundable Economic Development Incentive Program credit
  • Form EDIP Instructions
  • Form EFO , Personal Income Tax Declaration of Paper Filing
  • Form EICA, Earned Income Credit Amendment Form
  • Form F-2 , Apportionment Report
  • Form GT-1 , Gasoline License Application
  • Form GT-9 , Gasoline Refund Application
  • Form GT-9A , Gasoline Refund Application for Those Engaged in Farming
  • Form GT-9M , Gasoline Refund Application – Watercraft Use
  • Form GT-9T , Gasoline Refund Application for Massachusetts Turnpike Use
  • Form IFTA-1 , International Fuel Tax Agreement License Application
  • Form JFT-9 , Aircraft (Jet) Fuel Refund Application
  • Form LIHC-Allotment , Low-Income Housing Credit Summary
  • Form LIHC-Certificate , Low-Income Housing Credit Allotment
  • Form LIHC-Early Election , Low-Income Housing Credit Notification
  • Form LIHC-Transfer , Low-Income Housing Credit Statement
  • Form M-3 , Reconciliation of Massachusetts Income Taxes Withheld For Employers Filing Quarterly
  • Form M-3M , Reconciliation of Massachusetts Income Taxes Withheld For Employers Filing Monthly
  • Form M-4 , Massachusetts Employees Withholding Exemption Certificate
  • Form M-4-MS , Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
  • Form M-4P , Massachusetts Employees Withholding Exemption Certificate for Pension, Annuity, and Other Periodic Payments and Nonperiodic Payments
  • Form M-433-OIS , Statement of Financial Condition and Other Information
  • Form M-656 , Offer in Settlement
  • Form M-706 , Massachusetts Resident Estate Tax Return
  • Form M-706NR , Massachusetts Nonresident Estate Tax Return and Domicile Affidavit
  • Form M-792 , Certificate Releasing Massachusetts Estate Tax Lien
  • Form M-911 , Taxpayer’s Application for Relief Due to Hardship
  • Form M-941 , Employer’s Quarterly Return of Income Taxes Withheld
  • Form M-941A , Employer’s Annual Return of Income Taxes Withheld
  • Form M-941-D , Quarterly Return of Income Taxes Withheld for Employer Paying Weekly
  • Form M-941W , Employer’s Weekly Payment of Income Taxes Withheld
  • Form M-942 , Employer’s Monthly Return of Income Taxes Withheld
  • Form M-990T , Unrelated Business Income Tax Return
  • Form M-990T Instructions
  • Form M-990T-700 4, Unrelated Business Income Tax Extension
  • Form M-990T-62 , Exempt Trust and Unincorporated Association Income Tax Return (including Schedules B and D)
  • Form MT-1 , Meals and All Beverage Sales Tax Registration
  • Form M-1310, Statement of Claimant to Refund Due a Deceased Taxpayer
  • Form M-2210 , Underpayment of Estimated Income Tax Return
  • Form M-2210A , Annualized Income Installment Worksheet
  • Form M-2210F , Underpayment of Massachusetts Estimated Income Tax for Fiduciaries
  • Form M-2220 , Underpayment of Massachusetts Estimated Tax by Corporation
  • Form M-2848 , Power of Attorney and Declaration of Representative
  • Form M-4422 , Application for Certificate Releasing Massachusetts Estate Tax Lien
  • Form M-4506, Request for Copy of Individual Income Tax Form
  • Form M-4768 , Application for Extension of Time to File Massachusetts Estate Tax Return
  • Form M-4768A , Application for Extension of Time to Pay Massachusetts Estate Tax
  • Form M-4868 , Application for Automatic Extension of Time to File
  • Form M-8379 , Nondebtor Spouse Claim and Allocation for Refund Due
  • Form M-8453 , Individual Income Tax Declaration for Electronic Filing
  • Form M-8453C, Corporate Tax Declaration for Electronic Filing
  • Form M-8453F , Fiduciary Tax Declaration for Electronic Filing
  • Form M-8453P , Partnership Tax Declaration for Electronic Filing
  • Form M-8736 , Application for Extension of Time to File Fiduciary or Partnership Return
  • Allotment LIHC , Low-Income Housing Credit Summary
  • Certificate LIHC , Low-Income Housing Credit Allotment
  • Early Election LIHC , Low-Income Housing Credit Notification
  • Transfer LIHC , Low-Income Housing Credit Statement
  • Allotment HRC , Historic Rehabilitation Credit Summary
  • Individual Credit HRC , Low-Income Housing Credit Notification
  • Transfer/Sales HRC , Historic Rehabilitation Credit Certificate
  • Form M-9325 , Electronic Filing Information Handout
  • Form MDCA , Medical Device Credit Application
  • Form MDCTA , Medical Device Credit Transfer Application
  • Form MV-AB2 , Affidavit – Rescission of Sale of a Motor Vehicle
  • Form MVU-5A , Application for Certification/Recertification to the Motor Vehicle Leasing List
  • Form MVU-21 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Contest, Drawing or Raffle
  • Form MVU-22 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for Transfer of a Fire Engine or Ambulance
  • Form MVU-23 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle, Trailer or Other Vehicle Transferred to an Insurer
  • Form MVU-24 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift
  • Form MVU-25 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by a Business Entity
  • Form MVU-26 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family
  • Form MVU-27 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Intestacy, Will or Otherwise
  • Form MVU-29 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Purchased Outside of Massachusetts
  • Form MVU-30 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Repossession
  • Form MVU-33 , Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred to a Disabled Person
  • Form M-SSR , Monthly Satellite Service Return
  • Form NHR pdf format of    New Hire Reporting Form  , New Hire Reporting
  • Form OR-1 , Uniform Oil Response and Prevention Fee
  • Form OR-1 Instructions
  • Form PS-1 , Public Service Corporation Franchise Tax Return and Instructions
  • Form PS-1, Instructions
  • Form PTE-EX , Withholding Exemption Certificate for Members of a Pass-Through Entity
  • Form PV , Massachusetts Income Tax Payment Voucher (for Forms 1 and 1-NR/PY)
  • Form PV-EF, Electronic Filing Payment Voucher
  • Form PWH-RW , Performer or Performing Entity Request for Reduction of Withholding
  • Form PWH-WA , Performer or Performing Entity Withholding Allocation Form
  • Form PWH-WW , Performer or Performing Entity Request for Waiver of Withholding
  • Form RO-1 , Room Occupancy Excise Registration
  • Form RO-2 , Monthly Room Occupancy Excise Return
  • Form RO-2CF , Monthly Room Occupancy Return for Boston, Cambridge, Springfield and Worcester
  • Form SBP , Smoking Bar Permit Application
  • Form SFT-1 , Special Fuels License Application
  • Form SFT-9 , Special Fuels Refund Application
  • Form SFT-9T , Special Fuels Refund Application for Massachusetts Turnpike Use
  • Form ST-1 , Sales and Use Tax Registration
  • Form ST-2 , Certificate of Exemption
  • Form ST-4 , Sales Tax Resale Certificate
  • Form ST-5 , Sales Tax Exempt Purchaser Certificate
  • Form ST-5C , Contractor’s Sales Tax Exempt Purchase Certificate
  • Form ST-5R , Contractor’s 5% Qualified Purchase Certificate
  • Form ST-6 , Certificate of Payment of Sales or Use Tax for Boat, Recreation or Snow Vehicle
  • Form ST-7R , Motor Vehicle Certificate of Payment of Sales or Use Tax
  • Form ST-8 , Sales Tax Exempt Certificate for Books Used for Instructional Purposes
  • Form ST-9 , Monthly Sales and Use Tax Return
  • Form ST-9A , Annual Sales and Use Tax Return
  • Form ST-9Q , Quarterly Sales and Use Tax Return
  • Form ST-10 , Business Use Tax Return (Updated August 1, 2009. See TIR 09-12 for reporting rules for annual filers after rate changes in the sales/use taxes)
  • Form ST-11 , Individual Use Tax Return (Updated August 1, 2009. See TIR 09-12 for reporting rules for annual filers after rate changes in the sales/use taxes)
  • Form ST-12 , Exempt Use Certificate
  • Form ST-12B , Sales Tax Exempt Certificate for Sales of Certain Medical Equipment
  • Form ST-12EC , Exempt Container Certificate
  • Form ST-13 , Small Business Energy Exemption Certificate
  • Form ST-BDR , Claim for Bad Debt Reimbursement
  • Form ST-BDR-Meals , Claim for Bad Debt Reimbursement
  • Form ST-ER , Application for Sales Tax Exemption Renewal (for Non-Profit Organizations)
  • Form ST-MAB-4 , Sales Tax on Meals, Prepared Food and/or Alcoholic Beverages Return
  • Form STS , Monthly Sales/Use Tax on Services Return
  • Form STS-Q , Quarterly Sales/Use Tax on Services Return
  • Form STS-A , Annual Sales/Use Tax on Services Return
  • Form VRS , Vehicle Rental Transaction Contract Surcharge
  • Form UBIT-ES , Unrelated Business Income Tax Vouchers