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Massachusetts Report with Respect to Foreign Entities
Extracted from PDF file 2023-massachusetts-schedule-fe.pdf, last modified February 2023Report with Respect to Foreign Entities
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 FE Report With Respect to Foreign Entities For calendar year 2023 or taxable year beginning 2023 2023 and ending Name of corporation Taxpayer Identification number Category of filer (check all that apply) Name of person filing U.S. Form 5471 Taxpayer Identification number Pct. of foreign corporation stock ownership Name of foreign corporation Employer Identification number (if any) Country of incorporation ●2 ●3 ●4 ● 5a ● 5b ● 5c Address in country of residence of foreign corporation City/Town State Zip Fill in if foreign corporation is a member of a Massachusetts combined group Principal business activity code ● Waters edge election Principal business activity te d. ● Worldwide election Ending date (mm/dd/yyyy) O ac ce p nl y. Beginning date of foreign corporation’s annual accounting period (mm/dd/yyyy) n. Fi Income. U.S. dollar amounts, from U.S. Form 5471, Schedule C. at io le Taxable income or loss (from U.S. return as filed).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . tb e E- 1a Gross receipts or sales.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a in ill 2 Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 m 1c Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c fo r no 1b Returns and allowances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b or e w 3 Gross profit. Subtract line 2 from line 1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ns 4 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 m tu r 5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 fo r re 6a Gross rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a er 6b Gross royalties and license fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b Pa p 21 -9 7 Net gain or loss on sale of capital assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8a Foreign currency transaction gain or loss (unrealized). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a d 8b Foreign currency transaction gain or loss (realized). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b an 9 Other income (enclose statement). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Se e TI R s 16 -9 10 Total income. Add lines 3 through 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2023 SCHEDULE FE, PAGE 2 Name of corporation Taxpayer Identification number Category of filer (check all that apply) ● 2 ● 3 ● 4 ● 5a ● 5b ● 5c Deductions 11 Compensation not deducted elsewhere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12a Rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a 12b Royalties and license fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b 13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Depreciation not deducted elsewhere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Depletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Other deductions (exclude income tax expense (benefit)). Enclose statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Net income ac ce p nl y. te d. 18 Total deductions. Add lines 11 through 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 le O 19 Net income or loss before unusual or infrequently occurring items, and income tax expense (benefit). Subtract line 18 from line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 n. Fi 20 Unusual or infrequently occurring items.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 at io e E- 21a Income tax expense (benefit) (current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21a m tb 21b Income tax expense (benefit) (deferred) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21b or e 23a Foreign currency translation adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23a ns 23b Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23b m tu r 23c Income tax expense (benefit) related to other comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23c e TI R s 16 -9 an d Pa p 21 -9 er fo r re 24 Other comprehensive income (loss), net of tax (line 23a plus line 23b less line 23c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Se in w ill Other comprehensive income fo r no 22 Current year net income or loss per books. Combine lines 19 through 21b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Schedule FE
More about the Massachusetts Schedule FE Individual Income Tax Tax Return TY 2023
We last updated the Report with Respect to Foreign Entities in January 2024, so this is the latest version of Schedule FE, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule FE directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Schedule FE from the Department of Revenue in January 2024.
Schedule FE is a Massachusetts Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Massachusetts Schedule FE
We have a total of thirteen past-year versions of Schedule FE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Schedule FE
sch. FE
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