Massachusetts Member's Apportioned Share of Group Income

Member's Apportioned Share of Group Income
Schedule U-MSI
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2023

Schedule U-MSI
Member’s Apportioned Share
of Group Income
For calendar year 2023 or taxable period beginning

Massachusetts
Department of
Revenue

2023 and ending

Member’s name 	

Federal identification number 	

Tax type: 	

Group type indicator

● Financial institution  ● Business corporation

● Financial  ● Non-financial  ● Mixed

Principal reporting corporation 	

Federal identification number	

Unitary business identifier

1	 Check if income of any member is taxable in any other state  ●
2	 If the corporation has a special status for apportionment, check the appropriate box:  ● Section 38 manufacturer  ● Mutual fund service corporation
for mutual fund services income  ● Mutual fund service corporation for other income
3	 Check if there was a change in method of calculating one or more factors from prior year  ●.  If checked, explain_____________________________

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Property Factor

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14	
15	
16	
17	
18	
19	
20	
21	
22	
23	

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21
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14	 Member’s Massachusetts receipts from loans and other financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15	 Member’s Massachusetts destination tangible sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
16	 Member’s Massachusetts throwback sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17	 Member’s Massachusetts sales of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18	 Member’s Massachusetts rents and royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
19	 Member’s Massachusetts other sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
20	 Member’s Massachusetts receipts assigned to this corporation under Finnigan rule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
21	 Total Massachusetts receipts for apportioning combined group taxable income. Combine lines 14 through 20. . . . . . . . . 
22	 Total worldwide sales for the combined group (from Schedule U-E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23	 Massachusetts sales factor for apportioning combined group taxable income (enter as a decimal) . . . . . . . . . . . . . . . . . 

an

d

Apportionment Percentage

16
-9

24	 Property factor weight for apportionment. Enter “1” or “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
25	 Payroll factor weight for apportionment. Enter “1” or “0” (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26	 Sales factor weight for apportionment. Enter “2”, “1” or “0” (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
27	 Massachusetts apportionment or allocation percentage for combined group taxable income (enter as a decimal). . . . . . .

24	
25	
26	
27	

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Member’s Share of Combined Group’s Taxable Income

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28	 Combined group income or (loss), excluding capital gains (from Schedule U-E, line 33). . . . . . . . . . . . . . . . . . . . . . . . . . 
29	 Corporation’s share of combined Massachusetts income, excluding capital gains or (losses). . . . . . . . . . . . . . . . . . . . . . .
30	 Combined group capital gains or (losses) (from Schedule U-E, line 31) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
31	 Corporation’s share of combined Massachusetts capital gains or (losses). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32	 Combined group section 1231 gains or (losses) (from Schedule U-E, line 32). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33	 Corporation’s share of combined Massachusetts section 1231 gains or (losses). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

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Sales Factor

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11	 Member’s Massachusetts wages for apportioning combined group taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11	
12	 Total worldwide wages for the combined group (from Schedule U-E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12	
13	 Member’s Massachusetts payroll factor for apportioning combined group taxable income (enter as a decimal). . . . . . . .  13	

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Payroll Factor

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4	 Member’s Massachusetts financial institution property owned (financial institutions only). . . . . . . . . . . . . . . . . . . . . . . . . . . 4	
5	 Member’s Massachusetts financial institution intangible property for apportionment (if mixed group, enter 20% of line 4). . .  5	
6	 Member’s Massachusetts tangible property owned for apportioning combined group taxable income . . . . . . . . . . . . . . . . . 6	
7	 Member’s Massachusetts tangible property rented for apportioning combined group taxable income. . . . . . . . . . . . . . . . . . 7	
8	 Total Massachusetts property for apportioning combined group taxable income. Combine lines 5 through 7. . . . . . . . . . .  8	
9	 Total worldwide property for the combined group (from Schedule U-E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9	
10	 Member’s Massachusetts property factor for apportioning combined group taxable income (enter as a decimal). . . . . . . . 10	

28	
29	
30	
31	
32	
33