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Massachusetts Application for Manufacturing Classification
Extracted from PDF file 2023-massachusetts-form-355q.pdf, last modified October 2020Application for Manufacturing Classification
Massachusetts Department of Revenue Form 355Q Application for Manufacturing Classification Name of corporation Federal Identification number Street address City/Town State Zip Date of incorporation State of incorporation Phone number Note: Taxpayers should review 830 CMR 58.2.1(7) of the Manufacturing Corporations regulation for the specific procedure for obtaining Manufacturing Corporation Classification approval. Applications for manufacturing classification must be sent to the Department of Revenue on or before January 31 of the calendar year for which classification is sought to be considered for that year. Applications sent after January 31 will be reviewed for classification for the following calendar year. The date of the postmark made by the United States Postal Service on the envelope in which the application is mailed shall determine the date the application was sent. List of all business locations in Massachusetts Location city/town Activity performed at each location sales, repair, manufacturing, etc. Address of principal place of business . . . . . . . . . . Address of principal office in Massachusetts.. . . . . Address of all other locations in Massachusetts. . . Classification Since your corporate purposes include the right to manufacture, complete this form and return it to the address on the back, so that the corporation may be properly classified. 1 Is your corporation presently engaged in manufacturing in Massachusetts? ● Yes ● No If No, what date will such activity begin (mm/dd/yyyy)?___________________________________________________________________________ 2 What is the corporation’s principal business activity in Massachusetts? Attach statement if necessary______________________________________ ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ 3 Summarize all activities in which the corporation is involved outside of Massachusetts (sales, manufacturing, etc). Attach statement if necessary. ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ 4 Describe in detail the actual manufacturing process (including raw materials used) or activities performed by: a Your employees on your business premises in Massachusetts. Attach statement if necessary. ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ b Others on a contract, fee or other basis. Attach statement if necessary. ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ Rev. 4/15 FORM 355Q, PAGE 2 Name of corporation Federal Identification number Classification (cont’d.) 5 State the total amount paid to Massachusetts employees and the percentage of that amount received by employees engaged directly in manufacturing. Also, state the total number of employees in Massachusetts and the percentage of those engaged di rectly in manufacturing. The computation of these percentages should not include in the denominator the value or the portion of payroll attrib utable to in-state headquarter personnel if the corporation owns or rents premises outside the Commonwealth_____________________________________________________________________________ ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ 6 Describe in detail the number, type, condition and original cost of your machinery located in Massachusetts and used directly in manufacturing (if leased, please state the annual rental cost). Attach statement if necessary___________________________________________________________ ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ 7 State the original cost of all other machinery located in Massachusetts and not used directly in manufacturing (if leased, please state the annual rental cost)__________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ 8 State the original cost of the total tangible property located in Massachusetts (if leased, state the annual rental cost)__________________________ ______________________________________________________________________________________________________________________ 9 State the total area of floor space owned or leased by the corporation in Massachusetts and the percentage of such space used directly in manufacturing. The computation of this percentage should not include in the denominator the value or the portion of space attrib utable to in-state headquarters if the corporation owns or rents premises outside the Commonwealth_______________________________________________________________ ______________________________________________________________________________________________________________________ 10 State the total gross receipts of the corporation resulting from activity done in Massachusetts during the preceding year and the percentage of such receipts derived directly from manufacturing (include all manufacturing receipts regardless of the destination of the sales)______________________ ______________________________________________________________________________________________________________________ 11 State the estimated total gross receipts of the corporation resulting from activity being done in Massachusetts during the current year and the percentage of such receipts being derived directly from manufacturing (include all manufacturing regardless of the destination of the sales). ______________________________________________________________________________________________________________________ 12 State any other facts relevant to the corporation’s manufacturing activity in Massachusetts to justify its classification as a manufacturing corporation. Attach statement if necessary______________________________________________________________________________________________ ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ Declaration I hereby state, under the penalties of perjury, that I have examined the foregoing statements and to the best of my knowledge and belief they are true, correct and complete. Signature of officer and title Date Name of contact person Phone number Mail completed form to: Massachusetts Department of Revenue, PO Box 7027, Boston, MA 02204.
Form 355Q
More about the Massachusetts Form 355Q Corporate Income Tax Estimated TY 2023
We last updated the Application for Manufacturing Classification in April 2023, so this is the latest version of Form 355Q, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 355Q directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 2 | Fiduciary Income Tax Return |
| Schedule DRE | Disclosure of Disregarded Entity |
| Schedule D-IS | Long-Term Capital Gains and Losses Excluding Collectibles |
| Form 355-7004 | Corporate Extension Worksheet |
| Form 3 | Partnership Return |
View all 127 Massachusetts Income Tax Forms
Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form 355Q from the Department of Revenue in April 2023.
Form 355Q is a Massachusetts Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Massachusetts Form 355Q
We have a total of twelve past-year versions of Form 355Q in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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