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Massachusetts Excise for Taxpayers Subject to Combined Filing
Extracted from PDF file 2023-massachusetts-form-355u.pdf, last modified July 2023Excise for Taxpayers Subject to Combined Filing
CAUTION: This tax return must be filed electronically. Paper versions of this return will not be accepted. If you have questions about filing electronically, contact us at 617-887-6367. See https://www.mass.gov/info-details/dor-e-filing-and-paymentrequirements for further information about our electronic filing and payment requirements. 2023 Form 355U Excise for Taxpayers Subject to Combined Reporting For calendar year 2023 or taxable period beginning Name of principal reporting corporation Massachusetts Department of Revenue 2023 and ending Federal Identification number Principal address City/Town State Contact person Telephone number Zip fo rm Excise Tax Calculation or ur ns e TI R s 16 - 9 an d 21 Pa p -9 er re t 21 Total financial institution excise due from members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 22 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 23 Total business corporation measure of excise due from members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 24 Total excise before credits and payments. Add lines 22 through 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Credits taken by corporations using their own credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 26 Credits taken under sharing rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 27 Excise due before voluntary contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Voluntary contribution for endangered wildlife conservation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 29 Excise due plus voluntary contribution. Add lines 27 and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Overpayment from prior year applied to this year’s estimated tax (from Schedule CG, Part 1, line 2). . . . . . . . . . . . . . . . .30 31 Massachusetts estimated tax payments (group) (from Schedule CG, Part 1, total of lines 3 through 6) . . . . . . . . . . . . . . .31 32 Payment with extension (group) (from Schedule CG, Part 1, line 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 33 Pass-through entity withholding (total of all Schedules U-ST, line 42) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 34 Total refundable credits (total of all Schedules U-ST, line 43). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 35 Other payment or refund for this tax year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 36 Total payments for the combined group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Amount overpaid. Subtract line 29 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Amount overpaid to be applied to next year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 39 Amount overpaid to be refunded. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 40 Balance due. Subtract line 36 from line 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 M-2220 penalty $______________________ ; Other penalties $_____________________ . . . . . . . . . . . . . Total penalty 41 42 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 43 Excise due plus statutory additions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 Se n. at io rm fo e w in ill no tb e E- Fi le ac ce p O nl te y. d. 1 Type of group (check one only): ■ Financial ■ Non-financial ■ Mixed 2 Are you making or are you subject to an affiliated group or worldwide election? ■ Affiliated group ■ Worldwide ■ Neither 3 Check if an affiliated group or worldwide election applies, and if so, that it is a new election for the current year ■ 4 Check if any member of the group is requesting alternate apportionment ■ 5 Check if an amended filing ■ If Yes, check if federal amendment ■ Check if federal audit ■ Check if due to IRS BBA Partnership Audit ■ 6 Check if group or any member is deducting interest expense paid to a related entity ■ 7 Check if group or any member is deducting intangible expense paid to a related entity ■ 8 Check if group has an excluded parent ■ 9 Check if group has elected a Massachusetts adjusted basis for non-taxable members ■ 10 Check if any member is currently under audit by the Internal Revenue Service (IRS) ■ 11 Check if any member is taking a Massachusetts film credit or a life science credit against its excise tax ■ 12 Enter the number of Schedule FCI statements included in the combined report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 13 Last year for which any member was audited by IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 14 Enter the number of federal disclosure statements filed by members for this tax year. . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 15 Enter the number of Massachusetts taxpayer disclosure statements included with return. . . . . . . . . . . . . . . . . . . . . . . . . .15 16 Total number of taxable members included in the combined report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 17 Number of members subject to non-income measure only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 18 Number of non-taxable members in the combined group. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 19 Number of U.S. Schedules M-3 filed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 20 Number of U.S. Forms 5471 filed by members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20
Form 355U
More about the Massachusetts Form 355U Other TY 2023
We last updated the Excise for Taxpayers Subject to Combined Filing in January 2024, so this is the latest version of Form 355U, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 355U 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 M-4 | Massachusetts Employee's Withholding Exemption Certificate |
| Form 355SBC | Small Business Corporation Excise Return |
| Form M-3 | Reconciliation of Massachusetts Income Taxes Withheld for Employers |
| Form NHR | New Hire and Independent Contractor Reporting Form |
| Form M-941 | Employer’s Return of Income Taxes Withheld |
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 355U from the Department of Revenue in January 2024.
Historical Past-Year Versions of Massachusetts Form 355U
We have a total of thirteen past-year versions of Form 355U in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 355U
355U
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