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Massachusetts Income Apportionment
Extracted from PDF file 2023-massachusetts-schedule-f.pdf, last modified February 2023Income Apportionment
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. CORPORATION NAME FEDERAL IDENTIFICATION NUMBER Schedule F Income Apportionment 2023 Fill in applicable oval(s): Section 38 manufacturer Mutual fund service corporation reporting sales of mutual funds only Mutual fund service corporation reporting sales of non-mutual funds Other Change in method of calculating one or more factors from prior year (attach statement) BUSINESS LOCATIONS OUTSIDE OF MASSACHUSETTS REGISTERED TO DO BUSINESS IN STATE FILES RETURNS IN STATE Worldwide Worldwide tb E- c. Total property owned and rented. . . . . . . . . . . . . . . . . . . Massachusetts e Fi b. Property rented (capitalized) . . . . . . . . . . . . . . . . . . . . . . Massachusetts Worldwide n. le O a. Property owned (averaged). . . . . . . . . . . . . . . . . . . . . . . Massachusetts at io Tangible property: ac ce p nl y. 1 APPORTIONMENT FACTORS ACCEPTS ORDERS te d. SPECIFY WHETHER FACTORY, SALES OFFICE, WAREHOUSE, CONSTRUCTION SITE, ETC. CITY AND STATE Payroll: a. Total payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts w in ill Worldwide ns or e b. Payroll apportionment percentage. Divide (from line 2a) Mass. total payroll by worldwide total payroll.. . . . . . . . . . . . . 2b Sales: m tu r 3 fo r re a. Tangibles (Massachusetts destination) . . . . . . . . . . . . . . Massachusetts b. Tangibles (Massachusetts throwback). . . . . . . . . . . . . . . Massachusetts er Worldwide Pa p 21 -9 c. Services (including mutual fund sales) . . . . . . . . . . . . . . Massachusetts Worldwide Worldwide Worldwide Worldwide 16 -9 f. Total sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts an e. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts d d. Rents and royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts s g. Sales apportionment percentage. Mutual fund corporations reporting mutual fund sales, divide (from line 3c) Massachusetts mutual fund sales by total mutual fund sales. All other corporations, including mutual fund service corporations reporting non-mutual fund sales, divide (from line 3f) Massachusetts total sales by worldwide total sales . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3g Apportionment percentage. All corporations must complete this line. Section 38 manufacturers or mutual fund service corporations reporting mutual fund sales, enter the amount from line 3g. All other corporations, including mutual fund service corporations reporting non-mutual fund sales, enter the total of (line 3g x 2) plus line 1d plus line 2b . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Massachusetts apportionment percentage. If the taxpayer is a Section 38 manufacturer, enter the amount from line 4 here and in Schedules E, line 20. Mutual fund service corporations for mutual fund sales, enter the amount from line 4 here and in line 20 of the Schedules E for mutual fund sales only. All other corporations including mutual fund service corporations reporting non-mutual fund sales, divide line 4 by 4, enter result here and in Schedules E, line 20 (for mutual fund service corporations, the Schedules E for non-mutual fund sales). See instructions. . . . . . . . . . 5 e TI R 4 Se fo r no 2 m d. Tangible property apportionment percentage. Divide (from line 1c) Massachusetts total by worldwide total.. . . . . . . . . 1d
Schedule F
More about the Massachusetts Schedule F Corporate Income Tax Voucher TY 2023
We last updated the Income Apportionment in January 2024, so this is the latest version of Schedule F, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule F directly from TaxFormFinder. You can print other Massachusetts tax forms here.
Related Massachusetts Corporate Income Tax Forms:
TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Massachusetts Schedule F.
| Form Code | Form Name |
|---|---|
| Schedule FE | Report with Respect to Foreign Entities |
| Schedule FAF | Farming and Fisheries Credit |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder |
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 Schedule F from the Department of Revenue in January 2024.
Schedule F is a Massachusetts Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
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 Schedule F
We have a total of thirteen past-year versions of Schedule F in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Schedule F
sch. F
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