Massachusetts Tax Treaty Positions

Tax Treaty Positions
Schedule TTP
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.

Massachusetts Department of Revenue

Schedule TTP
Tax Treaty Positions
For calendar year 2023 or taxable year beginning

2023

2023 and ending

Name of taxpayer 	

Federal ID number (if none, enter “Foreign”)	

Reference ID number, if any. See instructions

State 	

Zip	

Phone number

State 	

Zip	

Phone number

Massachusetts return filed	

●

355

●

355U

●

355S

●

63 FI

Taxpayer’s U.S. address
City/Town 	

City/Town 	

nl
y.

Fill in if taxpayer has filed U.S. Form 1120F  ●

te
d.

Taxpayer’s address in country of residence

●

●

O

Type of treaty 	

ac
ce
p

Fill in if taxpayer is filing one or more U.S. Form(s) 8833 with the IRS  ●
Fill in if taxpayer is a U.S. citizen or resident or incorporated in the U.S.  ●

m

no

fo
r

or
e

w

in

ill

List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application of that article	
Explain the treaty-based return position taken. See instructions

n.

Other

tb

IRS Code provision(s) overruled or modified by treaty-based return position	

Applicable article(s)	

at
io

Income tax

e

E-

Name of treaty country 	

Fi

le

Treaty information. If relying on multiple treaties, enter each treaty separately.

ns

Income exclusions. Income to be excluded by application of the treaties identified above. See instructions.

m

tu
r

1	Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1	

fo
r

re

2	Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2	

er

3	 Other FDAP gains, profits and income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3	

Pa
p

21
-9

4	 Other non-FDAP income to be excluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4	

Combined report filers only
Federal Identification number

an

Name of principal reporting corporation 	

d

5	 Total income to be excluded by application of treaties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5	

16
-9

Amount of income excluded from return that is derived (directly or indirectly) from intangible property or service-related activities, the costs of which
generally are deductible for federal income tax purposes against the business income of other members of the Massachusetts combined group. List
amounts separately and identify the other member(s) claiming the deduction. See instructions.
Federal Identification number

Amount

Se

e

TI

R

s

Payer’s name

Reason for inclusion of the member claiming the benefit in the combined return (check one only):
● Member is incorporated in U.S.
● Member is a non-U.S. corporation that is taxable on its income in Massachusetts
● Member is a non-U.S. corporation, not described in the question above, with an average of property, payroll and sales in the U.S. of 20% or more
● Member is a non-U.S. corporation, not described in the question above, that derives at least 20% of gross income from services to other members
of the group