Massachusetts Business Form Help
The following information has been provided to assist in the preparation of Massachusetts Business Returns.
Massachusetts Business or Manufacturing Corporation Excise Return help. CrossLink supports the filing of Form 355 for filers of Federal Form 1120.
Complete any applicable information in this section. The principal business address in Massachusetts should be provided if it differs from the business address entered on the Client Data Screen. If this is an amended report, load Massachusetts Form CA-6 to explain any amendments and enable electronic filing of an amended Form 355.
CrossLink does not support the filing of Massachusetts Form 355U for unitary filers; however, a corporation that is included on a filing of Form 355U but which has a different tax year ending than the one reported on Form 355U may complete and file a Form 355. If the answer to question 4 is yes and the answer to question 5 is no, Form 355 should not be filed.
If the box indicating this is a final return has been checked on the federal Form 1120, the box for Final Return on Form 355 will check as well. If this is the final return for Massachusetts, but not the final return overall, this box can be manually checked.
Complete Massachusetts Schedule A to figure the taxable tangible property or the taxable net worth. Schedule B will populate based on the information provided on Schedule A, and the information on Schedule B will enable the completion of either Schedule C or D.
Complete Massachusetts Schedule E to determine the income taxable to Massachusetts.
An addition to tax applies for taxpayers who have deferred the gain (and any related tax) on certain installment sales. For more information, see G.L.c. 62C, sec. 32A(a) and I.R.C. sec. 453A(a)-(c). In addition, an interest charge on the deferred gain from the installment sale of time shares and residential lots must be added if certain criteria are met. For additional information on this interest charge, see G.L.c. 62C, sec. 32A(b) and I.R.C. sec. 453(I)(2)(B).
Credits claimed against the Massachusetts excise tax should be listed on Schedule CR/RF.
Generally, a corporation filing Form 355 must pay a minimum tax of $456. However, if this corporation is a member of a combined group, its income measure of the excise tax should be paid with Form 355U. The amount from Schedule U-ST, line 41 should be entered on line 9 of this Form 355. The tax paid with Form 355U will reduce the minimum tax on line 10 accordingly.
Any amounts paid directly by this corporation towards its estimated tax in the current taxable year should be reported on the State Estimated Tax Payments worksheet on the Income Statement; this information will carry to lines 14 and 15. If the corporation is a member in one or more pass through entities which paid withholding tax on its behalf, the amount withheld should be reported on line 17 of Form 355, and the EIN of the pass through entity(ies) should be provided on the available worksheet for line 17.
If the corporation failed to make sufficient estimated tax payments, complete Form M-2220 to determine the amount of penalty due on the underpayment of estimated tax. If the corporation fails to pay the total amount due with this form, the penalty is 1% of the tax due per month (or fraction thereof), up to a maximum of 25%.
Massachusetts S Corporation Excise Return help. CrossLink supports the filing of Form 355S for filers of Federal Form 1120S.
Complete any applicable information in this section. The principal business address in Massachusetts should be provided if it differs from the business address entered on the Client Data Screen. If this is an amended report, load Massachusetts Form CA-6 to explain any amendments and enable electronic filing of an amended Form 355S.
CrossLink does not support the filing of Massachusetts Form 355U for unitary filers; however, an S corporation that is included on a filing of Form 355U but which has a different tax year ending than the one reported on Form 355U must complete and file a Form 355S to report the non-income portion of the excise tax on a separate company basis. If the answer to question 4 is yes and the answer to question 5 is no, Form 355S should only show the combined filer tax due on line 12. Schedules A and B will remain blank in this situation. If the answer to both question 4 and question 5 is yes, schedules A and B will complete normally to allow the calculation of the non-income portion of the excise tax due.
If the box indicating this is a final return has been checked on the federal Form 1120S, the box for Final Return on Form 355S will check as well. If this is the final return for Massachusetts, but not the final return overall, this box can be manually checked.
Complete Massachusetts Schedule A, if applicable, to figure the taxable tangible property or the taxable net worth. Schedule B will populate based on the information provided on Schedule A, and the information on Schedule B will enable the completion of either Schedule C or D.
Excess net passive income and taxable built in gains will transfer from the federal return to line 3. This amount will reduce taxable income accordingly.
Complete Massachusetts Schedule S to determine whether Schedule E is required. If income according to Schedule S is at least $6 million and this is not an S corporation filing Form 355U, complete Schedule E to determine the income taxable to Massachusetts.
An addition to tax applies for taxpayers who have deferred the gain (and any related tax) on certain installment sales. For more information, see G.L.c. 62C, sec. 32A(a) and I.R.C. sec. 453A(a)-(c). In addition, an interest charge on the deferred gain from the installment sale of time shares and residential lots must be added if certain criteria are met. For additional information on this interest charge, see G.L.c. 62C, sec. 32A(b) and I.R.C. sec. 453(I)(2)(B).
Credits claimed against the Massachusetts excise tax should be listed on Schedule CR/RF.
Generally, an S corporation filing Form 355S must pay a minimum tax of $456. However, if this S corporation is a member of a combined group, its income measure of the excise tax should be paid with Form 355U. The amount from Schedule U-ST, line 41 should be entered on line 12 of this Form 355S. The tax paid with Form 355U will reduce the minimum tax on line 13 accordingly.
Any amounts paid directly by this S corporation towards its estimated tax in the current taxable year should be reported on the State Estimated Tax Payments worksheet on the Income Statement; this information will carry to lines 17 and 18. If the corporation is a member in one or more pass through entities which paid withholding tax on its behalf, the amount withheld should be reported on line 20 of Form 355S, and the EIN of the pass through entity(ies) should be provided on the available worksheet for line 20.
If the S corporation failed to make sufficient estimated tax payments, complete Form M-2220 to determine the amount of penalty due on the underpayment of estimated tax. If the S corporation fails to pay the total amount due with this form, the penalty is 1% of the tax due per month (or fraction thereof), up to a maximum of 25%.
Complete Massachusetts Schedule S to determine Massachusetts net income. Any receipts from intercompany transactions and those from related entities must be provided under the Classification Information.
Most information in this section will calculate automatically based on information entered on the federal return and the Income Statement. Adjustments and details can be entered directly on applicable lines. Information provided in this section will be allocated among the shareholders on a pro rata basis and will be reported on the appropriate Schedules SK-1.
The Resident and Nonresident Reconciliation is required only in certain conditions. If these conditions are not met, the box above line 44 can be checked to clear the schedule.
If the Reconciliation is required to be completed, information will total to each line based on the data pertaining to each shareholder on that shareholder’s Schedule SK-1.
The list of shareholders will complete automatically based on information provided on each Schedule SK-1.
Massachusetts Schedule SK-1 should be used to report each shareholder’s pro rata share of Massachusetts income, deductions, credits, and any other applicable information. The shareholder’s entity type is determined from the information provided on the corresponding federal Schedule K-1 (1120S). Residency is defaulted based on the mailing address of the partner, but can be changed by checking the alternative box.
If the shareholder’s distributive share of income should be apportioned to Massachusetts, check the box enabling apportionment of income. This box will automatically check if the shareholder is a nonresident individual.
Answer the question pertaining to installment sales transactions for each Schedule SK-1.
Information in this section should be provided for each shareholder. Information about Massachusetts basis should be provided using Massachusetts numbers. The shareholder’s ownership percentage and federal adjustment will transfer from the corresponding Schedule K-1 (1120S).
For each shareholder, the S corporation should indicate how the shareholder will be meeting its MA tax obligation. Provide related information in the applicable line on 28 through 31. Any amounts withheld by lower tier entities or estimated payments made by lower tier entities should include a related EIN (or EINs) on the worksheet for line 30 or line 31, as applicable.
Massachusetts Partnership Return of Income help. CrossLink supports the filing of Form 3 for filers of Federal Form 1065.
Complete any applicable information in this section. The principal business address in Massachusetts should be provided if it differs from the business address entered on the Client Data Screen. If this is an amended report, load Massachusetts Form CA-6 to explain any amendments and enable electronic filing of an amended Form 355S.
If the box indicating this is a final or initial return has been checked on the federal Form 1065, the corresponding box for Final Return or Initial Return on Form 3 will check as well. If this is the final or initial return for Massachusetts, but not the final or initial return overall, these boxes can be manually checked.
The worksheet for line 1 and the questions for lines 3 and 4 will complete automatically based on the information provided on the federal return. All other questions should be answered as applicable. Line 6 will populate from the income apportionment schedule if the Allocation and Apportionment Worksheet has been loaded into the return based on the applicable question on the Client Data Screen.
Provide information about any payments made on behalf of this partnership and its partners on lines 9 through 12.
Information from federal Form 1065, Schedule K and from the Income Statement will transfer to this section. Adjustments for Massachusetts purposes can be reported on lines 19, 22, 25, and 40. In addition, interest from Massachusetts banks and portfolio income from U.S. interest, dividends, and royalties should be reported in this section.
For Massachusetts tax purposes, a partnership is allowed only those expense deductions that an individually owned business is allowed. Expenses that would be reported on Schedule A of U.S. Form 1040 are not allowed.
The income reported on Form 3 should be apportioned only if all three of the following conditions are met:
1. There is one or more corporate or nonresident individual partner;
2. There is income from business activity OR ownership of interest in real or tangible property in another state;
3. Such business activities provide the other state the jurisdiction to levy an income or franchise tax.
If the box on the Client Data Screen is checked indicating the Allocation and Apportionment Worksheet should be used, these three conditions are assumed to be met, but the box can be unchecked if these conditions do not all apply.
Information for each factor (property, payroll, and sales) will transfer from the Allocation and Apportionment Worksheet for applicable items that have been designated as being allocable to Massachusetts. Property is based on average original cost, and rented property should be entered as 8x the annual rental rate on the Allocation and Apportionment Worksheet.
Credits earned by the partnership should be reported in this section. Applicable credits must have an associated certificate number or Building ID number. The amounts entered on this section will be distributed among the partners based on their distributive share percentage.
Information in this section will complete automatically based on information entered on the federal return.
Information in this section will transfer directly from the corresponding fields on the federal return. Under Other Information from U.S. Form 1065, Schedule B, checking the box indicating this partnership is a Real Estate Investment Trust will override the other options for line 31. Line 37 must be answered by all Form 3 filers.
Information in this section will transfer directly from the corresponding fields on the federal 1065 return.
Information in this section will transfer directly from the corresponding fields on the federal 1065 return.
Information in this section will transfer directly from the corresponding fields on the federal 1065 return unless Schedule M-3 is used. Because this section is required regardless of whether Schedule M-1 or M-3 is filed on the federal return, the net income or loss per books will transfer from the Income Statement. Adjusting information can be directly entered on the remaining lines to result in net income or loss per return on line 86.
Information in this section will transfer directly from the corresponding fields on the federal 1065 return.
Massachusetts Schedule 3K-1 should be used to report each partner’s distributive share of Massachusetts income, deductions, credits, and any other applicable information. The partner’s entity type is determined from the information provided on the corresponding federal Schedule K-1 (1065). Residency is defaulted based on the mailing address of the partner, but can be changed by checking the alternative box.
If the partner’s distributive share of income should be apportioned to Massachusetts, check the box enabling apportionment of income. This box will automatically check if the partner is a nonresident individual.
Answer the questions for D and E for each Schedule 3K-1.
The information in this section will calculate automatically based on the information provided on the corresponding federal Schedule K-1, but Massachusetts net income for the year, contributions, and withdrawals can be adjusted if necessary.
Publicly traded partnerships should not complete this section. Investment partnerships as defined in 830 CMR 62B.2.2(2) and partnerships that only invest in investment partnerships and have no other MA-source income are exempt from withholding requirements and should not complete this section.
For other partners, the partnership should indicate how the partner will be meeting its MA tax obligation. Provide related information in the applicable line on 36 through 39. Any amounts withheld by lower tier entities should include a related EIN on the worksheet for line 38.
Massachusetts Form CA-6, Application for Abatement/Amended Return, should be used to explain and substantiate any changes in tax or requests for waivers for a filed return. Loading this form into a return with either Form 355, Form 355S, or Form 3 will enable the electronic transmission of an amended return.
Check the applicable boxes to describe the nature of the request, along with the type of return originally filed. Provide details on the affected line items, the original amounts, and the corrected amounts. If the net change to tax is known, it can be directly entered; otherwise, the Department of Revenue will provide notification about refunds or additional balances due.
If applicable, complete the Power of Attorney section to designate a representative to speak with the Massachusetts Department of Revenue.
Form CA-6 is not transmitted as part of the electronic file, but should be provided to the Department of Revenue upon request if filing electronically. If not filing electronically, Form CA-6 should be mailed to the appropriate address.
Schedule A should be completed for all filers of Form 355 and 355S, unless the Form 355S filer is a unitary filer with the same tax year end as that reported on Form 355U.
Information in this section will transfer from the Financials-Balance Sheet (if not apportioning) or from the Allocation and Apportionment Worksheet (if apportioning). If not apportioning, all depreciable assets and accumulated depreciation reported on the Balance Sheet will appear on line 1a, and will be reduced by any amounts entered on lines 1c through 1k.
If apportioning, all MA amounts with codes 02 and 03 on the State Property Factor Worksheet will carry to line 1a (Buildings), and will be reduced by amounts entered as leasehold improvements on lines 1h and 1j. All MA amounts with codes 04 and 05 on the State Property Factor Worksheet will carry to line 1f (Equipment) and will be reduced by amounts entered as motor vehicles, trailers, and machinery on lines 1c, 1d, and 1e. All MA amounts with codes 06 and 07 on the State Property Factor Worksheet will carry to line 1f (Fixtures). All MA amounts with codes 09 and 10 on the State Property Factor Worksheet will carry to line 1j (Other fixed depreciable assets).
Total inventories from the Balance Sheet or from the State Property Factor worksheet will flow to 2a or 8 as applicable; the amount on 2a will be reduced by any exempt goods entered on line 2b.
Total investments from the Balance Sheet will transfer to line 12b. This amount is reduced by any specified investments on line 12a (complete Schedule A-1 accordingly).
Total accounts receivable from the Balance Sheet will transfer to line 14. This amount is reduced by any specified receivables on line 13 and line 15 (complete Schedule A-2 accordingly).
Total other assets, including miscellaneous current and noncurrent other assets, depletable and amortizable assets, and certain securities, will total to line 17, and will be reduced by amounts entered on line 1k (Construction in progress), line 3 (supplies within Massachusetts) and 9 (supplies outside Massachusetts).
Use Schedule A-1 to report any investments in subsidiaries. Check the box to indicate whether the cost or equity accounting method was used to determine the amount of investment. The total investment will transfer to Schedule A.
Use Schedule A-2 to report any intercompany receivables. Provide the name and EIN of each affiliate, along with the amount of intercompany receivables attributable to that affiliate. The total receivables will transfer to Schedule A.
Use Schedule A-2 to report any intercompany payables. Provide the name and EIN of each affiliate, along with the amount of intercompany payables attributable to that affiliate. The total payables will transfer to Schedule A.
Schedule B should be completed for all filers of Form 355 and 355S, unless the Form 355S filer is a unitary filer with the same tax year end as that reported on Form 355U.
Information on Schedule B will transfer from Schedule A and Schedule F (for allocating corporations). The resulting percentage on line 15 will determine whether Schedule C or Schedule D. If the tangible property percentage is 10% (0.100000) or greater, Schedule C applies for this corporation. If the tangible property percentage is less than 10% (0.100000), Schedule D applies for this corporation.
Schedule C will be mostly complete based on information on Schedule A if the tangible property percentage as determined on Schedule B is 10% (0.100000) or greater. Cost of certified Massachusetts industrial waste or air treatment facilities and the certified Massachusetts solar or wind power deduction will reduce taxable Massachusetts tangible property. The resulting taxable tangible property will transfer to the calculation of the excise tax on Form 355 or 355S accordingly.
Schedule CR and Schedule RF should be used to report any credits to be claimed on the Massachusetts 355 or 355S return.
If these schedules are attached to Form 355S, link to the worksheet using the checkbox at the top of the form to allocate credits between the excise tax and the shareholders. Total amounts should be entered in the total column; the entire amount of each credit will default to being applied against the excise tax, less any amounts specifically allocated to the shareholders. Some credits can only be applied against the excise tax or only passed through to the shareholders; see the worksheet for details. The amount allocated to excise tax will carry back to Schedule CR or RF as applicable. The amount allocated to shareholders will be distributed to each shareholder based on that shareholder’s pro rata ownership, and will be reported on Schedule SK-1.
Schedule CR will show any credits to be claimed against the excise tax on Form 355 or 355S. Those credits that can be calculated on separate forms (Schedules EOAC, H, HM, RC, and VP) should be figured on their respective forms; the totals will calculate to Schedule CR (or to the shareholders’ allocation worksheet on Schedule CR if applicable). Credits that do not have a separate form should be directly entered on Schedule CR (or on the shareholders’ allocation worksheet if applicable).
Any credit that requires a certificate number or Building ID number must have a valid certificate number or Building ID number provided in the associated field. These fields have been configured to only allow valid numbers based on Massachusetts barcode specifications and e-file restrictions.
Schedule RF will show any refundable credits to be claimed against the excise tax on Form 355 or 355S. Totals should be directly entered on Schedule RF (or on the shareholders’ allocation worksheet on Schedule RF if applicable).
Any credit that requires a certificate number must have a valid certificate number provided in the associated field. These fields have been configured to only allow valid numbers based on Massachusetts barcode specifications and e-file restrictions.
Schedule D will be completed based on information on Schedule A if the tangible property percentage as determined on Schedule B is less than 10% (0.100000. The resulting taxable tangible property will transfer to the calculation of the excise tax on Form 355 or 355S accordingly.
Schedule E-1, Total dividends, will transfer from federal Form 1120 or Form 1120S (Schedule K). Amounts entered in lines 2 through 5 will reduce the dividends eligible for deduction. 95% of the remaining eligible dividends will be deducted from income on Schedule E.
Use Massachusetts Schedule E to determine the corporation’s Massachusetts taxable income. S corporations with a net income of less than $6 million as determined on Schedule S are not required to file Schedule E.
Most information and adjustments are automatically provided based on information provided on the federal return. Additional adjustments can be made on this schedule, including adjustments relating to intangible expenses and interest expenses (note: Schedules ABI and ABIE are not supported), domestic production activities, Section 168(k) depreciation, and research and development expenses.
Link to Schedule NOL to determine the Massachusetts net operating loss deduction, and to Schedule F to determine the Massachusetts apportionment percentage.
Use Schedule EOAC, Massachusetts Economic Opportunity Area Credit to determine the amount of the 5% credit for the purchase of qualifying economic opportunity area property. Provide the location of the certified project along with the date of certification. Describe each property, including the date of acquisition, expected life of the property in years, and the actual cost of the property.
Provide information about any unused credit from prior years that has been rolled over to the current year on line 16. The rolled over credits will be applied against the limitation on line 13 in the order of oldest first. Any amounts not used in the current year will be rolled over to the next year.
If the box on the Client Data Screen is checked indicating the Allocation and Apportionment Worksheet should be used, Schedule F will automatically load into the return.
Provide information about business locations outside of Massachusetts, including the location, the state, the type of facility, and whether the location accepts orders, is registered in its state of location, and whether it files in its state of location.
Information for each factor (property, payroll, and sales) will transfer from the Allocation and Apportionment Worksheet for applicable items that have been designated as being allocable to Massachusetts. Property is based on average original cost, and rented property should be entered as 8x the annual rental rate on the Allocation and Apportionment Worksheet.
Use Massachusetts Schedule H to determine the 3% credit for investment in eligible property and/or research and development. Check the box at the top of the form indicating what type of corporation is filing Schedule H.
Provide information on qualified depreciable property on lines 2a through 2h to determine the current year investment tax credit.
If property is disposed of or ceases to be in qualified use prior to the end of its useful life, the difference between the credit taken and the credit allowed must be recaptured. Recapture does not apply if the property has been in qualified use for more than 12 years. Total the applicable recapture in Part 2 and include on Form 355 or 355S.
Part 3 should be used to report the usage of investment tax credit from each of the three available years, along with those that have been converted to unlimited status. The total amount used must match the amount reported on Schedule CR.
Part 4 should show the beginning balance of applicable capital assets, their related adjustments, total book depreciation, and ending balance.
Complete Schedule H-2 to determine the credit recapture for Brownfields credit, Low Income Housing credit, Historic Rehabilitation Credit, Economic Opportunity Area credit, Vanpool credit, and Life Science company credit.
Multiple Schedules H-2 can be completed with each return. Check the applicable box below “Credit being recaptured” to designate which recapture applies.
Provide the amount of the original credit, along with the date placed in service, useful life, and date the property ceased to qualify. The applicable percentages and recapture tax will calculate based on this information. Any amount of original credit not used to offset tax (as tracked on Schedule H-2) will reduce the amount of credit to be recaptured.
Schedule H-2 Worksheets should be used to determine the amount, if any, of credits that have not been used to offset the corporate excise tax in any year. This information can then be used to reduce the amount of credit being recaptured on Schedule H-2.
Schedule HM is used to figure the Harbor Maintenance credit. List each Massachusetts port where a tax was paid, the date the tax was paid, and the amount of tax paid for each classification of cargo. The taxes paid, plus any Harbor Maintenance credit carried over from prior years, will be applied against the excise tax less any other applicable credits.
If insufficient excise is present to utilize the entire available credit, line 23 will be completed to reflect the used portion and the amount carried over to next year.
Schedule M-1 should be completed by all Form 355 filers who are not reporting their income on a combined return, and by all Form 355S filers who are required to file Schedule E. S corporations with receipts of less than $6 million are also not required to file Schedule M-1.
Information on Part 1 will calculate based on information provided on the federal return.
Part 2 must be completed if applicable. Answer each question, and if the answer to either question is “Yes”, provide details about any applicable controlled entities.
Schedule NIR should be completed if the taxpayer filed Schedule M-3 on the federal return. This schedule reconciles net income or loss per books to net income or loss per federal return. Information for lines 5, 6, and 7 will transfer from the applicable statements on federal Schedule M-3. If information about includable or non-includable entities is provided on these lines, indicate the entity type for each entity and whether or not the entity files in Massachusetts.
Schedule NOL should be used to determine the available and deductible amount of net operating loss to be applied against the current year excise tax. Net operating losses can be carried forward 5 taxable years (if the loss was incurred in a taxable year beginning prior to January 1, 2010) or 20 taxable years (if the loss was incurred in a taxable year beginning on or after January 1, 2010). If claiming an NOL carryover from prior taxable years, this schedule must be completed even if no deduction is taken in the current year.
If not claiming an NOL carryover from prior taxable years, Schedule NOL should not be filed.
Schedule RC is used to figure the Research Credit, which is available to corporations that incur certain expenses for research conducted in Massachusetts. For additional information, see Regulation 830 CMR 63.38M.1.
Provide information about research payments made which relate to research activity conducted in Massachusetts. If filing as a member of a group, enter total group information on applicable lines. If not a member of a group, use the amounts attributable only to this corporation on those lines.
When figuring the fixed-base percentage, the maximum value is 16% (0.16). The fixed-base percentage for start-up companies is 3%. If a corporation cannot compute the fixed-base percentage due to inadequate records, the fixed-base percentage is 16%.
Part 2 calculates the available and used research credit. If filing as a member of a group, enter total group information on applicable lines if not a member of a group, use the amounts attributable only to this corporation on those lines. Information relating to carried over credit is determined on Part 3.
Use Part 3 to record information about credits generated in prior years, along with any expiration or conversion of these credits. The amount used in the current year is determined based on information provided in Part 2.
Use Schedule TDS to disclose any inconsistent filing positions made on the return. Provide the schedule or form name and the line number, along with an explanation of the position taken and any relevant information.
Use Schedule VP to provide the necessary information required to figure the corporation’s credit for the purchase or lease of qualifying shuttle vans. The make, model, and registration number for each qualifying shuttle van should be provided, along with the purchase or lease cost. Enter any credit carried over from prior years in line 5. The credit cannot exceed 50% of the excise tax after certain other credits are applied and cannot reduce the excise tax below the minimum excise amount.
Massachusetts Form M-2220 is used to determine the penalty due on Form 355 or 355S for the underpayment of estimated tax. To accurately determine any penalty that might be due, enter any overpayments from the prior year and any estimated payments made during the tax year on the State Estimated Tax Payments worksheet on the Income Statement.
If an underpayment exists for any quarter and estimated payments were made during the year, the Massachusetts Underpayment Computation worksheet will load into the return to display the full calculation of the applicable penalty for each quarter. If no estimated payments were made, the penalty will be determined on Form M-2220 itself using the due date of the return as the date of payment for each quarter.
Massachusetts Form M-2848 is used to appoint power of attorney for specified matters to one or more individuals. For each authorized representative, provide the name, address, phone number, type of tax for which the appointee is authorized to represent, and the tax years allowed. List any limitations or specific authorizations in Part C.
The representative must complete the Declaration of Representative stating the qualification under which services will be provided.
This form cannot be electronically filed, but a copy should be filed with each Department of Revenue office in which the appointee will represent the taxpayer.
Massachusetts Form M-8736 is used to request an extension of time to file Form 3. If no payment is due, this form is not required to be filed. However, if choosing to file this form anyway, it must be filed electronically.
Massachusetts Form 355-7004 is used to request an extension of time to file Form 355 or 355S. If no payment is due, under certain circumstances the requirement to file this form may be waived (see TIR 06-21).
If the tentative return shows a balance due, the full payment of tax estimated to be due must be paid with the extension. If filing electronically, this payment can be made via direct debit by completing the Debit Account Information section.
Massachusetts Form 355-ES is used to determine the amount of estimated tax payments required to be paid during the following taxable year. Check the box at the top indicating the type of corporation filing Form 355-ES, and enter an amount of estimated tax to be paid for the following year. The applicable percentage for each installment will be displayed (corporations in their first full taxable year with fewer than 10 employees have a different set of percentages), and any overpayment from the current year’s tax will be applied to each installment as applicable.
If the expected tax changes during the year, the Amended Estimated Tax Payment Schedule can be used to refigure the amount to be paid on the remaining installments.
These payments cannot be electronically filed; mail the printed vouchers with a check for the appropriate amount to the mailing address provided.
Under Massachusetts law, each corporation must file an Annual Report with the Secretary of State by the 15th day of the 3rd month after the close of its fiscal year. Use the Corporation Annual Report if this corporation is not an LLC and is not a Professional Corporation.
Provide the required information pertaining to the registered office, the officers and directors of the corporation, the nature of the business, and the number and nature of authorized and outstanding shares of stock.
This form cannot be electronically filed with the return. It must be mailed, along with the filing fee, to the Secretary of State.
Under Massachusetts law, each corporation must file an Annual Report with the Secretary of State by the 15th day of the 3rd month after the close of its fiscal year. Use the Professional Corporation Annual Report if this corporation is a Professional Corporation that is not an LLC.
Provide the required information pertaining to the registered office, the officers, directors, and shareholders of the corporation, the nature of the business, and the number and nature of authorized and outstanding shares of stock.
This form cannot be electronically filed with the return. It must be mailed, along with the filing fee, to the Secretary of State.
Under Massachusetts law, each limited liability company must file an Annual Report with the Secretary of State by the anniversary date of the filing of its original certificate of organization. Use the Limited Liability Company Annual Report if this corporation is an LLC that is not a professional LLC.
Provide the required information pertaining to the location of records, character of the business, date of dissolution (if applicable), resident agent, the managers of the LLC (and additional authorized persons), and any additional matters that should be disclosed to the office of the Secretary.
This form cannot be electronically filed with the return. It must be mailed, along with the filing fee, to the Secretary of State.
Under Massachusetts law, each limited liability companies must file an Annual Report with the Secretary of State by the anniversary date of the filing of its original certificate of organization. Use the Professional Limited Liability Company Annual Report if this corporation is an LLC that meets the definition of a professional LLC.
Provide the required information pertaining to the location of records, service to be rendered, members or managers who will provide that service, date of dissolution (if applicable), resident agent, the managers of the LLC (and additional authorized persons), and any additional matters that should be disclosed to the office of the Secretary.
This form cannot be electronically filed with the return. It must be mailed, along with the filing fee, to the Secretary of State.
Under Massachusetts law, each limited partnership must file an Annual Report with the Secretary of State by the anniversary date of the filing of its original certificate of limited partnership. Use the Limited Partnership Annual Report if this entity is a Limited Partnership in MA.
Provide the required information pertaining to the character of the business, location of records, resident agent, general partners, date of dissolution (if applicable), and any additional matters that should be disclosed to the office of the Secretary.
This form cannot be electronically filed with the return. It must be mailed, along with the filing fee, to the Secretary of State.
Use Form M-8453C to authorize the electronic transmission of Form 355 or Form 355S. If the return shows a balance due, electronic funds withdrawal can be elected by checking the box for electronic funds withdrawal and providing the necessary banking information.
Use Form M-8453P to authorize the electronic transmission of Form 3. Because income is not taxed at the partnership level, there is usually no balance due with Form 3, and therefore no direct debit is required.