Voluntary contribution for wildlife conservation 2014 CORPORATION / S CORPORATION. 3 = RIC (C Corp) 1 = R&D. 2 = Classified manufacturing

Transcription

1 MAGen MA1 Are you a member of a lower tier entity? (S Corp) (1 = Yes, 2 = No) Principal business address in Massachusetts, if different: Address City, state, zip code Type of corporation 1 = R&D 3 = RIC (C Corp) 2 = Classified manufacturing 4 = REIT (C Corp) Is the corporation a qualified life sciences company? (1 = Yes, 2 = No) Is the corporation filing a Massachusetts unitary return? (1 = Yes, 2 = No) Corporation's tax year end in a different month than the 355U (1 = Yes, 2 = No) Corporation has non unitary income, different end month, and no affiliated group election (1 = Yes, 2 = No) FID of principal reporting corporation Insurance mutual fund holding corporation (C Corp) (1 = Yes, 2 = No) Final return (1 = Yes, 2 = No) (If different from federal) Average number of employees: In Massachusetts Worldwide Date of charter or first date of business in Massachusetts (If different from date of incorporation) Last year audited by IRS Adjustments reported to Massachusetts (1 = Yes, 2 = No) Explanation if IRS adjustments not reported Claiming exemption from income measure of excise tax pursuant to PL (1 = Yes, 2 = No) Title, if signing as authorized delegate of appropriate corporate officer Suppress calculation of shareholder basis worksheet (S Corp) General footnote Corporation's total voting power is owned more than 50% by another corporation, partnership or trust Corporation owns 50% or more of the voting power of another corporation Voluntary contribution for wildlife conservation

2 MAPmt MA Payments 2014 MA2 Amount Prioryearoverpayment... [1] Total,or:...[2] Treatcalculatedamountsaspaid... [3] Specific payments if unequal or not timely: Date Amount Paid Calculated Amount 1stpayment...[4] [5] 2ndpayment... [7] [8] 3rdpayment... [10] [11] 4thpayment... [13] [14] 5thpayment... [16] [17] Paid with extension (For Page 1 of the return)...[18] Pass-throughentitywithholding... [19] Other payment or refund (Combined returns only)... [21] # [ 20] Payer Identification number MAEst Estimates Applicationofcurrentyearoverpayment... [1] 1 = Refund 100% of overpayment (Default) 2 = Apply 100% of overpayment to next year's est; refund excess 3 = Apply to next year's first estimate; refund excess 5 = Apply amt specified below to est until exhausted; ref excess 6 = Apply to next year's first and second est; refund excess 7 = Apply 100% of overpayment to next year's est; no refund 8 = Apply amount below Amount for code #5 or # Form 355-ES - declaration for next year [3] 1 = Use current year liability; if $1000 or less use zero (Default) 2 = Use current year liability adjusted by amount below 3 = Use current year liability even if $1,000 or less 5 = Use amounts entered below 9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) Amount for code #2...[4] Amounts for codes: 1stpayment...[5] 2ndpayment... [6] 3rdpayment... [7] 4thpayment... [8] Numberofvouchersdesirednextyear... [13] 4 = Four vouchers (Default) 3=lastthreevouchers 2 = last two vouchers 1 = last voucher A = 1st voucher B = 2nd voucher C = 3rd voucher [2] Amount to round up each estimate...[14] Newcorpandlessthan10employees... [15] Tax expected to be withheld during [ 16] Code #5 or #9 Expected liability for next year if alargecorporation(ccorp)...[17] Federal taxable income for the past three years: 2014 (Force)...[18] [19] [20] 2014 Estimates paid [9] [10] [11] [12] # **Code Amount Pass-through entity withholding applied...[22] Payments allocated to combinedreturn...[ 23] Extended due date....(mm/dd/yy) [24] (For FI and P/I calculation) Balancedueonextension(Force)... [25] MAPen Applied Payments Enter applied withholding and allocated payments only if member of a combined return and tax year ending is different from the combined group. * Payment types: OVR = Prior year overpayment 1ST = First estimate payment 2ND = Second estimate 3RD = Third estimate payment # *Payment Type Amount 4TH = Fourth estimate payment 5TH = Fifth estimate payment EXT = Paid with extension Extension Penalties and Interest Date return filed (mm/dd/yy)... [1] (Defaults to original due date of return) Prioryeartax... [2] Prior year apport %...(xxx.xxxx) [3] Prior year tax using current year apportionment [4] (Combined return only) Prioryearlessthan12months... [5] (Defaults to federal) Newcorpandlessthan10employees... [6] Largecorporation... [7] Suppress Form penalties on return: Underpayment of estimated tax.... [8] Lateinterest... [9] Failuretofile... [10] Failuretopay... [11] ** Tax withheld codes: 1 = Paid on or before first estimate due date 2 = Paid on or before second and after first estimate due date 3 = Paid on or before third and after second estimate due date 4 = Paid on or before fourth and after third estimate due date 5 = Paid after fourth estimate due date 4CMAEST 01 01/15/15 CORPORATION / S CORPORATION ExacTax, Inc. MA2

3 MABSC MA3A Buildings Accumulated depreciation Land Motor vehicles and trailers Accumulated depreciation Machinery taxed locally Accumulated depreciation Machinery not taxed locally Accumulated depreciation Equipment Accumulated depreciation Fixtures Accumulated depreciation Leasehold improvements taxed locally Accumulated depreciation Leasehold improvements not taxed locally Accumulated depreciation Other fixed assets Accumulated depreciation Construction in progress End of Year Amounts from Asset Module Force When book treatment is absent use Massachusetts treatment for end of year calculated amounts Buildings and other depreciable assets Accumulated depreciation Land Leaseholds and leasehold improvements Accumulated depreciation End of Year Amounts from Asset Module Force Inventories and supplies Investments (Schedules A and A-1) Notes and accounts receivable (Schedules A and A-2) Less allowance for bad debts Explanation if bad debts exceed 2% Other assets Intangible assets allocated to Massachusetts (Schedule RNW only)

4 MABSC2 MA3B Mortgages, notes and bonds payable Accounts payable (Schedules A and A-3) Loans from shareholders Other liabilities Paid in or capital surplus Surplus reserves Treasury stock

5 MAAdj Massachusetts Adjustments Overflow # 2014 MA4 MA Schedule E-1 Dividends from MA corporate trusts....[1] Dividends from non-wholly-owned DISCs...[2] Dividends, if less than 15% of voting stock owned...[3] Dividends from RICs... [4] Dividends from RIETs...[5] [ 6] Detailed dividends schedule # Payor %Voting Stock Class Amount (6) MA Schedule E Complete Schedule E when income is less than $6,000,000 (S Corp)... [7] # Code [ 8] Foreign, state/local inc, franchise, excise or cap stock taxes deducted (Description is from Form IncDed [20]) Amount Enter the corresponding line number from Form IncDed [20]. The description and amount are automatically retrieved. Code: OS = Other State Income Taxes, OT = Other income franchise excise or capital stock taxes including MA Section(s) 31I and 31K intangible expenses..... [9] Section(s) 31J and 31K interest expenses..... [10] Resarch expense adjustment...[11] Otheradjustments...[ 12] # Description (29) Amount [12] State tax refunds...[ 13] (Enter as a negative amount) # Description (29) Federal Amount State Amount Unitaryincomeadjustments...[ 14] # Description (29) Amount [14] Abandoned building renovation deduction.....[15] Certified Massachusetts solar or wind power deduction (Current year deduction only)....[16] 4CMAADJ 01 01/15/15 CORPORATION / S CORPORATION ExacTax, Inc. MA4

6 MAABI MA5 EIN or SSN Related member Tax year beginning (If different from federal) Tax year ending (If different from federal) Jurisdiction(s) in which related member is taxed Deductible interest claimed by taxpayer Actual tax rate applied (If not 0.08) Related member: (a) (b) (c) (d) (e) Tax Rate Applied Apportionment Percent Deductible interest claimed by taxpayer Tax rate applied to taxpayer (If not 0.08) Total interest incurred to related member Related member: (a) (b) (c) (d) (e) Net Income Apportionment Percent Tax Rate Applied

7 MAABI2 MA6 EIN or SSN Related member Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Deductible interest claimed by taxpayer Date when the debt or liability was originally incurred Debt or liability as originally incurred Outstanding debt or liability at the end of the tax year Termination date of debt or liability if a fixed term Interest rate on debt or liability (Enter as decimal, e.g. 0.05) Foreign nation which related member is resident (Section 31K exception only) Was interest or expense pursuant to a note or similar instrument? (1 = Yes, 2 = No) If yes, was interest or expense in connection with a dividend note or similar instrument? (1 = Yes, 2 = No) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the interest or expense actually paid? (1 = Yes, 2 = No) If yes, was the amount paid substantially returned to the taxpayer during the tax year? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Was the int or exp the result of participating in cash mgmt, cash sweep, or similar system? (1 = Yes, 2 = No) Amount of interest or expense the result of or supported by written study or appraisal? (1 = Yes, 2 = No) Additional detail concerning claim

8 MAABIE MA7 EIN or SSN Related member Tax year beginning (If different from federal) Tax year ending (If different from federal) Jurisdiction(s) in which related member is taxed Deductible intangible expense or cost claimed by taxpayer Actual tax rate applied (If not 0.08) Related member: (a) (b) (c) (d) (e) Tax Rate Applied Apportionment Percent Deductible intangible expense or cost claimed by taxpayer Tax rate applied to taxpayer (If not 0.08) Total intangible expense incurred to related member Related member: (a) (b) (c) (d) (e) Net Income Apportionment Percent Tax Rate Applied

9 MAABIE2 MA8 EIN or SSN Related member Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Conduit exception Deductible intangible expense or cost claimed by taxpayer Type of intangible asset for which the expense or cost was incurred Percentage, if intangible cost or expense was paid as a percentage of income (Enter as decimal, e.g. 0.05) Termination date if pursuant to an arrangement or agreement with a fixed term Contract date if pursuant to a written contract Study or appraisal date if result of or supported by a written study or appraisal Foreign nation in which related member is resident (Section 31K exception only) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the intangible cost or expense actually paid? (1 = Yes, 2 = No) If yes, was the amount paid substantially returned to the taxpayer during the tax year? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Was the intangible asset primarily developed by the taxpayer? (1 = Yes, 2 = No) Was the intangible asset primarily developed by the related member? (1 = Yes, 2 = No) Was the intangible asset purchased by the related member from an unrelated party? (1 = Yes, 2 = No) Additional detail concerning claim Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Deductible discounting or factoring loss claimed by taxpayer Termination date if pursuant to an arrangement or agreement with a fixed term Contract date if pursuant to a written contract Study or appraisal date if the result of or supported by a written study or appraisal Foreign nation in which related member is resident (Section 31K exception only) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Were any receivables sold in the transaction generated in the ordinary course of business? (1 = Yes, 2 = No) Were any receivables sold in the transaction originally acquired from another party? (1 = Yes, 2 = No) Was the loss incurred as part of an attempt to securitize the underlying receivables? (1 = Yes, 2 = No) If yes, does the taxpayer service the receivables? (1 = Yes, 2 = No) Does the taxpayer initiate or pursue any activities on delinquent accounts? (1 = Yes, 2 = No) Additional detail concerning claim

10 MANOL MA9 Date of most recent ownership change (If different from date of incorporation) Explanation if available net operating loss differs from remaining amount on prior year return Preceding Tax Year (Net Operating Loss) NOL Adjustments Prior Year NOL Used Data share net operating loss carryovers to principal reporting corporation Use these fields to calculate the combined net operating loss deduction (Applies to consolidated S corporation clients only) Preceding Tax Year (Net Operating Loss) NOL Adjustments Prior Year NOL Used

11 MAS MA Schedule S Classification Information Overflow # Otherincome...[1] Receiptsfrominter-companytransactions...[2] Receiptsofrelatedentities...[3] 2014 MA10 MA Schedule S S Corporation Income Ordinaryincome(loss)(Force)... [4] Otherincome... [5] OtherMAgains(losses)... [6] Other adjustments (Other than employment credit wages, depreciation adjustments, disposition adjustments and state tax refund)...[ 7] # Description (29) Enter losses as negative Amount [7] Employercreditwages(Force)... [8] Rentalincome(loss)(Force)... [9] Otherrentalincome(loss)(Force)...[10] U.S.portfolioincome...[11] Short-termcapitalgains...[12] Short-termcapitallosses...[13] Short-termordinarygains...[14] Short-termordinarylosses...[15] Other long-term gains (losses)...[16] Long-term gains on collectibles......[17] Differencesandadjustments... [ 18] # Description (29) Amount [18] MA Schedule SK-1 Corporationparticipatedinaninstallmentsaletransaction...(1 = Yes, 2 = No) [19] IRC 453A information has been communication to shareholders [20] IRC 453(I)(2)(B) information has been communicated to shareholders [21] Portfolio deductions - subject to 2% floor... [22] Portfolio deductions - other... [23] # Description (29) Amount [24] Other separately stated deductions (Other than Section 179 expense)...[ 24] Section 179 deduction - personal property (Force)...[25] Section 179 deduction - qualified real property (Force)...[26] Taxespaidtoanotherjurisdiction(Force)...[27] # Code** Description (29) Amount [28] Credits... [ 28] Code** BC = Brownfields credit CL = Conservation land credit EO = Economic opportunity area credit ED = Economic development program credit FI = Film incentive credit HR IT LI LP MD RC = Historic rehabilitation credit = Life science investment tax credit = Low income housing credit = Lead paint credit = Medical device credit = Life science research credit RD = Refundable dairy credit RE = Refundable economic devel. credit RF = Refundable film credit RL = Refundable life science credit RJ = Refundable life science jobs credit UF = Life science FDA user fee credit Tax-exemptincome... [ 29] (Other than state tax refunds and tax-exempt interest) # Description (29) Amount [29] Nondeductible noncapital expenses... (Other than foreign, state or local income taxes deducted) [ 30] # Description (29) Amount [30] MA Sale of Property with Section 179 Expense in Prior Year Accountants' Calculated Amount Gain/loss reported separately from federal Schedule K, line 17d... [31] Section 179 included in gain/loss... 4SMAS 01 01/15/15 SCORPORATION Force ExacTax, Inc. MA10

12 MAAllocC MA11A Income not subject to apportionment

13 MAAllocS MA11B Ordinary income (loss) Real estate net income (loss) Other rental activity net income (loss) Other interest and dividend income Foreign state and municipal bond interest Royalty income Other income Short term capital gains Short term capital losses Gain on property Loss on property Long term capital gain (loss) Section 1231 net gain (loss) Gain (loss) on disposal of Section 179 property Other long term gains (losses) Long term gains on collectibles Differences and adjustments

14 MADepr MA12 Adjustment for depreciation difference of current year assets Calculated Amount Force Depreciation disposition adjustment Calculated Amount Force

15 MAComb MA14 Contact person (If different from officer name) Telephone number (If different from federal) Is affiliated group election new for the current year? (1 = Yes, 2 = No) Excluded parent: Name EIN Has the group elected a Massachusetts adjusted basis for non taxable members? (1 = Yes, 2 = No) Is any member currently under audit by the Internal Revenue Service?(1 = Yes, 2 = No) Title, if signing as authorized delegate of appropriate corporate officer Filed prior year combined report (1 = Yes, 2 = No) Net capital gain or (loss) included in Massachusetts combined income (Force) Net Section 1231 gain or (loss) included in Massachusetts combined income (Force) Excess combined group capital loss (Force) Adjustment to unitary group's receipts

16 MAELF MA15 Suppress Massachusetts electronic file(s) when filing federal return or extension electronically Suppress corporate electronic file when only filing other returns or extensions electronically Form M 8453C has already been signed and returned (Links to Utilities > Electronic Filing Status) Signature date (If different from federal) ERO signature date (If different from return signature date or federal ERO signature date) Electronic funds withdrawal for balance due returns (Mandatory if using the electronic funds withdrawal method) Amount of tax payment (Force) Extension filed online via WebFile for Business Electronic funds withdrawal for extension: Requested payment date (Mandatory if using the electronic funds withdrawal method) Suppress composite electronic file when only filing other returns or extensions electronically Form M 8453 CR has already been signed and returned (Links to Utilities > Electronic Filing Status) Signature date (If different from federal) ERO signature date (If different from composite signature date or federal ERO signature date) Electronic funds withdrawal for balance due returns (Mandatory if using the electronic funds withdrawal method) Amount of tax payment (Force) Composite extension filed online via WebFile for Income Electronic funds withdrawal for extension: Requested payment date (Mandatory if using the electronic funds withdrawal method)

17 MA1377 MA16A Calculate Massachusetts 1377(a)(2) election Date of shareholder termination Massachusetts ordinary income (loss) Portfolio deductions subject to 2% floor Portfolio deductions other Other separately stated deductions Section 179 deduction personal property Section 179 deduction qualified real property Taxes paid to another jurisdiction Lead paint credit Economic opportunity area credit Economic development incentive program credit Brownfields credit Low income housing credit Historic rehabilitation credit Refundable film credit Film incentive credit Medical device credit Refundable dairy credit Refundable life science credit Life science company tax credit Refundable economic development incentive credit Conservation land credit Employer wellness program credit Community investment credit Certified housing development credit

18 MA MA16B Interest from US obligations 5.2% interest from Massachusetts banks Other interest and dividend income Non Massachusetts state and municipal bond interest Royalty income Other income Short term capital gains Short term capital losses Gain on trade or business property Loss on trade or business property Long term capital gain or loss Net gain or loss under Section 1231 Gain or loss on disposal of Section 179 property Other long term gains and losses Long term gains on collectibles Differences and adjustments Tax exempt income Nondeductible noncapital expenses

19 MAAmend MA17 Address has changed since last filed return Explanation of issues involved Reason for filing amended return (1 = Increase tax, 2 = Decrease tax, 3 = Dispute penalties, 4 = Dispute audit, 5 = Dispute a responsible person) Enter reason if other Amending return as a result of (1 = Federal change, 2 = Change made by another state, 3 = Both) Request for statutory hearing Giving consent to Commissioner of Revenue Tax period ending (mm yy) Filing frequency (1 = Annual, 2 = Monthly, 3 = Quarterly) If completing a revised tax return, enter amounts as previously reported Transfer original information Tax paid with (or after) original return Overpayment on original return M 2220 penalty Late filing and payment penalties Interest on unpaid balance Net change to tax (Force) If not completing a revised tax return, enter line item changes Line item number being changed Line item number being changed Line item number being changed Original Amount Corrected Amount Enter information only if different from the first appointee on Screen POA Name PTIN Phone number Address City, state, zip code Acts not authorized to perform

20 MAPOA MA19 Additions or deletions from authorized acts Exceptions to revocation of earlier Powers of Attorney Signature is witnessed or notarized (1 = Two disinterested witnesses, 2 = Notary public) Appointee #1 name Appointee address City, state, zip code Appointee telephone number Designation Jurisdiction or enrollment card number Receive copies of notices Appointee #2 name Appointee address City, state, zip code Appointee telephone number Designation Jurisdiction or enrollment card number Receive copies of notices Appointee #3 name Appointee address City, state, zip code Appointee telephone number Designation Jurisdiction or enrollment card number Receive copies of notices Explanation for code 8 designation Type of tax Year(s) or period(s) Type of tax Year(s) or period(s) Type of tax Year(s) or period(s) Type of tax Year(s) or period(s)

21 MAHGen MA33 Suppress printing of Form 3M if gross income is less than or equal to $100 in Setup > 1120 Corporation > Massachusetts > Other Return Options Date of organization (If different from date of incorporation) Organization's books in care of: (If different from federal) Name Address City, state, zip code Principal organization activity (If different from federal) Federal adjustments for any prior year not yet reported to Massachusetts (1 = Yes, 2 = No) Final return (If different from federal) General footnote

22 MAHEst MA34A Application of current year overpayment 1 = Refund 100% of overpayment 2 = Apply 100% of overpayment to next year's estimates; refund excess 3 = Apply to first estimate; refund excess 6 = Apply to first and second estimates; refund excess 7 = Apply 100% of overpayment to next year's estimates; no refund 8 = Apply amount below 5 = Apply amount specified below to estimates until exhausted; refund excess Amount for code #5 or #8 Form 2 ES declaration for next year 1 = Use current year liability; if $400 or less use zero 2 = Use current year liability adjusted by amount below 5 = Use amounts entered below, before overpayment 9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) 3 = Use current year liability even if $400 or less Amount for code #2: Amounts for code #5, #9 or next year estimates paid: 1st payment 2nd payment 3rd payment 4th payment Number of estimates desired Amount to round up each estimate Amounts for Code #5 or #9 Next Year Estimates Paid

23 MAHPmt MA34B Prior year overpayment Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: 1st payment 2nd payment 3rd payment 4th payment 5th payment Date Paid Amount Paid Calculated Amount Paid with extension (For page 1 of the return) Calculate extension 1 = Use 100 % of current year liability 2 = Use 80% of current year liability Extended due date (For filing instructions, penalties and interest calculations) Balance due on extension (Force)

24 MAHPen MA35 Date return filed (If different from original due date of return) Prior year tax Prior year less than 12 months (If different from federal) Suppress penalties on return: Underpayment of estimated tax Late interest Failure to file Failure to pay Taxable 5.2% income (Including long-term capital gain income taxed at 5.2%) Taxable 12% income 3 months 5 months 8 months

25 MAHAdj MA36 Other 5.2% income (Other than interest and dividends) Tax on long term capital gains from Schedule D IS Interest and dividends Short term capital gains Short term capital losses (Enter as positive) Prior short term unused losses (Enter as positive) Carryover losses from prior years (Enter as positive) Differences Long term gains on collectibles and pre 1996 installment sales

26 MACrC MA39 Economic development incentive program credit Economic opportunity area credit 3% credit for certain new or expanded investments Vanpool credit Research credit Harbor maintenance credit Brownfields credit Low income housing credit Historic rehabilitation credit Film incentive credit Medical device credit Employer wellness program credit Certified housing development credit Life science company credit Research credit Certificate or Building Identification Number Amount Film credit Dairy credit Life science credit Economic development incentive credit Conservation land credit Community investment credit Certificate Number Amount Credit recapture (Other than investment tax credit)

27 MASC MA41 Security corporation class (1 = Class 1, 2 = Class 2) (Mandatory) Date of charter (If different from date of incorporation) Date corporation first classified as security corporation (If different from date of charter) Date business began in Massachusetts (If different from date of charter) Corporation's books in care of Title Initial return (1 = New business, 2 = Business had predecessor) (If different from federal) Final return (1 = Business terminated, 2 = Business has successor) (If different from federal) Explanation of changes in corporate activity since last granted security corporation classification FID of parent corporation if filing a US consolidated return Federal form(s) filed this tax year: Form 1120RIC Form 851 Officer social security number Total US income State and municipal bond interest Adjustments to income Any time during the taxable year, more than 50% of the voting stock: Of another corporation owned by this corporation Of this corporation owned by any single entity Highest amount owed by the corporation during the taxable year Highest amount owed to the corporation during the taxable year

28 MABank MA42 The Massachusetts Department of Revenue does not accept electronic payments from a savings account. Name of financial institution Routing transit number Account number Type of account (1 = Checking, 2 = Savings)

29 MANIR MA44 In the combined return, when subject to an affiliated group election, if the Massachusetts affiliated group is different from the federal affiliated group use Screen CNIR. In the combined return, when not subject to an affiliated group election, if federal Schedule M 3 was submitted with the principal reporting corporation, use this screen, if submitted by a different corporation or by the federal consolidated return use Screen UNIR. Net income from non includable foreign entities Net loss from non includable foreign entities (Enter loss as a positive amount) Net income from non includable US entities Net loss from non includable US entities (Enter loss as a positive amount) Net income (loss) of other includable entities

30 MAAffil MA52 Name of corporation EIN Participated in federal consolidated return (1 = Yes, 2 = No) S corporation Total assets per tax year ending books (Force) S corporation income subject to entity level taxation (Built-in gains and passive investment income) Other adjustments required by law not otherwise provided for on Schedule U ST Other taxes due including recapture and installment sales (Other than investment tax credit recapture) When no Massachusetts activity member still subject to minimum tax Enter additional payments made separately in member return on Screen Pmt Filed prior year separate return (1 = Yes, 2 = No) Overpayment 1st payment 2nd payment 3rd payment 4th payment Paid with extension Enter pass through entity withholding in member return on Screen Pmt Pass through entity withholding Applied to excise reported separately

31 MAARLLC MA53 Report year (Force) Annual report due date (Force) Date of organization (If different from date of incorporation) Exact name (If different from federal) Exact name as amended Location of principal office: (If different from mailing address) Address City, state, zip code Location where records are maintained: (If different from principal address) Address City, state, zip code General character of the business Latest date of dissolution Resident agent: Name Address City, state, zip code Name and business address of each manager Name and business address of person(s) authorized to execute documents Name and business address of person(s) authorized to affect an interest in real property Additional matters Contact information: (If different from federal) Name Address City, state, zip code Telephone number address Name used in the Commonwealth, if different Jurisdiction of organization (If different from state or country of incorporation) Location of principal office in the Commonwealth, if any: (If different from Screen Gen) Address City, state, zip code Professional service rendered Name and address of each member or manager who will render a professional service

32 MAUInc EIN Member's name Unit MA54 Non U.S. corporation (1 = Yes, 2 = No) Figures shown are from 1 = Pre-consolidation separate company 2 = Separate U.S as filed 3 = Pro forma, U.S. 1120S filed 4 = Pro forma, other U.S. return filed 5 = Pro forma, no U.S. return filed 6 = Eliminations/ adjustments Net sales Cost of goods sold Dividends Interest income Gross rents Gross royalties Capital gains on net income Net gain or loss from Form 4797 Other income Unadjusted Federal Amount Fiscalization Adjustment Combined Reporting Adjustment Excluded Income Compensation of officers Salaries and wages Repairs and maintenance Bad debts Rents Taxes and licenses Interest expense Charitable contributions Depreciation Depletion Advertising Pension and profit sharing Employee benefit programs Production activity deduction Other deductions Unadjusted Federal Amount Fiscalization Adjustment Combined Reporting Adjustment Excluded Income Payments to insurance companies under common ownership

33 MAUGen EIN Member's name Unit MA55 Contact person (If different from officer name) Telephone number (If different from federal) Are you making or are you subject to a worldwide group election? (1 = Yes, 2 = No) Is worldwide group election new for the current year? (1 = Yes, 2 = No) Excluded parent: Name EIN Has the group elected a Massachusetts adjusted basis for non taxable members? (1 = Yes, 2 = No) Is any member currently under audit by the Internal Revenue Service? (1 = Yes, 2 = No) Last year any member was audited by the Internal Revenue Service Method used to allocate income from investment and trading assets (1 = Average value, 2 = Gross income) Title, if signing as authorized delegate of appropriate corporate officer Voluntary contribution for wildlife conservation made on Form 355U

34 MAUAdj EIN Member's name Unit MA56 State and municipal bond interest not included in US net income Foreign, state, or local income taxes deducted from US net income Section 168(k) bonus depreciation adjustment Sections 31I and 31K intangible expense add back adjustment Sections 31J and 31K interest expense add back adjustment Federal production activity add back adjustment Research expense adjustment Abandoned building renovation deduction (10% of total renovation costs) Dividends not eligible for dividend received deduction Federally disallowed US wage deduction Other adjustments to income or expense Net capital gain or (loss) included in Massachusetts combined income (Force) Net Section 1231 gain or (loss) included in Massachusetts combined income (Force) Excess combined group capital loss (Force) Adjustment to unitary group's receipts

35 MAARH MA57 Report year (Force) Annual report due date (Force) Exact name (If different from federal) Street address of principal office in Massachusetts: (If different from Massachusetts return) Address City, state, zip code Street address if doing business outside Massachusetts: Address City, state, zip code Number of issued and outstanding transferable certificate of participation or shares Trustee names and addresses Undersigned: Day Month Year Annual report filed late

36 MACCr MA58 EIN Member's name Economic development incentive program credit Economic opportunity area credit Investment tax credit for certain new or expanded investments Vanpool credit Brownfields credit Certificate Number Amount Section 38M credit used this year Harbor maintenance credit Low income housing credit Historic rehabilitation credit Film incentive credit Medical device credit Employer wellness credit Certified housing development credit Life science company tax credit Research and development Certificate or Building Identification Number Amount Type of corporation for investment tax credit (1 = R & D, 2 = Manufacturer, 3 = Agriculture, 4 = Commercial fishing) Credits shared from other members Film credit Dairy credit Economic development incentive program credit Life science credit Conservation land credit Community investment credit Certificate Number Amount

37 MAUAppt EIN Member's name Unit MA59 Section 38 manufacturer Is the corporation requesting alternate apportionment? (1 = Yes, 2 = No) Business locations outside Massachusetts Average value of loans Average value of credit card receivables Tangible property owned at cost Tangible property rented Massachusetts Worldwide Wages paid Massachusetts Worldwide Receipts from lease, sublease or rental of: Real property Transportation Other tangible property Interest from loans secured by real property Interest from loans not secured by real property Net gain on sale of loans secured by real property Net gain on sale of loans not secured by real property Interest on credit card receivables Net gains on sales of credit card receivables Credit card issuer's reimbursement fees Receipts from merchant discounts Loan servicing fees from loans secured by real property Loan servicing fees from loans not secured by real property Interest, dividends & net gains from investment, trading assets Destination tangible sales Throwback sales Sales of services Rents and royalties Other sales Massachusetts receipts assigned under Finnigan rule Massachusetts Worldwide

38 MAUAlloc EIN Member's name Unit MA60 Net sales Cost of goods sold Dividends Interest income Gross rents Gross royalties Capital gain net income Net gain or loss from Form 4797 Other income Compensation of officers Salaries and wages Repairs and maintenance Bad debts Rents Taxes and licenses Interest expense Charitable contributions Depreciation Depletion Advertising Pension and profit sharing Employee benefit programs Production activity deduction Other deductions Sections 31I and 31K intangible expense add back adjustment Sections 31J and 31K interest expense add back adjustment Other Massachusetts adjustments Dividends not eligible for dividend received deduction Other allowable deductions Capital gains or (losses) included in non unitary income (Force) Section 1231 gains or (losses) included in non unitary income (Force) Apportionment percentage for non unitary income (x.xxxxxx)

39 MAUNOL EIN Member's name Unit MA61 Date of most recent ownership change Explanation if available net operating loss differs from remaining amount on prior year return Preceding Tax Year (Net Operating Loss) NOL Adjustments Prior Year NOL Used Preceding Tax Year (Net Operating Loss) NOL Adjustments Prior Year NOL Used

40 MAUABI EIN or SSN Related member Unit MA62 Tax year beginning (If different from member) Tax year ending (If different from member) Jurisdiction(s) in which related member is taxed Deductible interest claimed by taxpayer Actual tax rate applied (If not 0.08) Related member: (a) (b) (c) (d) (e) Tax Rate Applied Apportionment Percent Deductible interest claimed by taxpayer Tax rate applied to taxpayer (If not 0.08) Total interest incurred to related member Related member: (a) (b) (c) (d) (e) Net Income Apportionment Percent Tax Rate Applied

41 MAUABI2 EIN or SSN Related member Unit MA63 Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Deductible interest claimed by taxpayer Date when the debt or liability was originally incurred Debt or liability as originally incurred Outstanding debt or liability at the end of the tax year Termination date of debt or liability if a fixed term Interest rate on debt or liability (Enter as decimal, e.g. 0.05) Foreign nation which related member is resident (Section 31K exception only) Was interest or expense pursuant to a note or similar instrument? (1 = Yes, 2 = No) If yes, was interest or expense in connection with a dividend note or similar instrument? (1 = Yes, 2 = No) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the interest or expense actually paid? (1 = Yes, 2 = No) If yes, was the amount paid substantially returned to the taxpayer during the tax year? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Was the int or exp the result of participating in cash mgmt, cash sweep, or similar system? (1 = Yes, 2 = No) Amount of interest or expense the result of or supported by written study or appraisal? (1 = Yes, 2 = No) Additional detail concerning claim

42 MAUABIE EIN or SSN Related member Unit MA65 Tax year beginning (If different from member) Tax year ending (If different from member) Jurisdiction(s) in which related member is taxed Deductible intangible expense or cost claimed by taxpayer Actual tax rate applied (If not 0.08) Related member: (a) (b) (c) (d) (e) Tax Rate Applied Apportionment Percent Deductible intangible expense or cost claimed by taxpayer Tax rate applied to taxpayer (If not 0.08) Total intangible expense incurred to related member Related member: (a) (b) (c) (d) (e) Net Income Apportionment Percent Tax Rate Applied

43 MAUABIE2 EIN or SSN Related member Unit MA66 Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Conduit exception Deductible intangible expense or cost claimed by taxpayer Type of intangible asset for which the expense or cost was incurred Percentage, if intangible cost or expense was paid as a percentage of income (Enter as decimal, e.g. 0.05) Termination date if pursuant to an arrangement or agreement with a fixed term Contract date if pursuant to a written contract Study or appraisal date if result of or supported by a written study or appraisal Foreign nation in which related member is resident (Section 31K exception only) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the intangible cost or expense actually paid? (1 = Yes, 2 = No) If yes, was the amount paid substantially returned to the taxpayer during the tax year? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Was the intangible asset primarily developed by the taxpayer? (1 = Yes, 2 = No) Was the intangible asset primarily developed by the related member? (1 = Yes, 2 = No) Was the intangible asset purchased by the related member from an unrelated party? (1 = Yes, 2 = No) Additional detail concerning claim Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Deductible discounting or factoring loss claimed by taxpayer Termination date if pursuant to an arrangement or agreement with a fixed term Contract date if pursuant to a written contract Study or appraisal date if the result of or supported by a written study or appraisal Foreign nation in which related member is resident (Section 31K exception only) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Were any receivables sold in the transaction generated in the ordinary course of business? (1 = Yes, 2 = No) Were any receivables sold in the transaction originally acquired from another party? (1 = Yes, 2 = No) Was the loss incurred as part of an attempt to securitize the underlying receivables? (1 = Yes, 2 = No) If yes, does the taxpayer service the receivables? (1 = Yes, 2 = No) Does the taxpayer initiate or pursue any activities on delinquent accounts? (1 = Yes, 2 = No) Additional detail concerning claim

44 MAUNIR EIN Member's name Unit MA67 Federal Schedule M 3 submitted by excluded parent Did the corporation file SEC Form 10 K for this tax period? (1 = Yes, 2 = No) Were the financial statements for this tax period audited? (1 = Yes, 2 = No) Was an income statement prepared for this period? (1 = Yes, 2 = No) Total worldwide income Net income from non includable foreign entities Net loss from non includable foreign entities (Enter loss as a positive amount) Net income from non includable US entities Net loss from non includable US entities (Enter loss as a positive amount) Net income (loss) of other includable entities Adjustment to eliminations between includable and non includible entities Adjustment to reconcile the income statement for the tax year Intercompany dividend adjustments Other statutory accounting adjustments Other adjustments not required by statutory accounting

45 MAUTDS MA68 Schedule Line number Statement number

46 MACInc MA69 EIN Member's name If the Massachusetts affiliated group is different from the federal affiliated group; this input screen must be completed for each copy of Schedule U M required to be filed. Non U.S. corporation (1 = Yes, 2 = No) Figures shown are from 1 = Pre-consolidation separate company 4 = Pro forma, other U.S. return filed 2 = Separate U.S as filed 5 = Pro forma, no U.S. return filed 3 = Pro forma, U.S. 1120S filed 6 = Eliminations/ adjustments Net sales Cost of goods sold Dividends Interest income Gross rents Gross royalties Capital gains on net income Net gain or loss from Form 4797 Other income Unadjusted Federal Amount Fiscalization Adjustment Combined Reporting Adjustment Compensation of officers Salaries and wages Repairs and maintenance Bad debts Rents Taxes and licenses Interest expense Charitable contributions Depreciation Depletion Advertising Pension and profit sharing Employee benefit programs Production activity deduction Other deductions Unadjusted Federal Amount Fiscalization Adjustment Combined Reporting Adjustment Payments to insurance companies under common ownership

47 MACNIR MA70 EIN Corporation's name Complete this input screen ONLY if the Massachusetts affiliated group is different from the federal affiliated group. When the groups are different, this input screen must be completed for each copy of Schedule NIR required to be filed. Did the corporation file SEC Form 10 K for this tax period? (1 = Yes, 2 = No) Were the financial statements for this tax period audited? (1 = Yes, 2 = No) Was an income statement prepared for this period? (1 = Yes, 2 = No) Total worldwide income Net income from non includable foreign entities Net loss from non includable foreign entities (Enter loss as a positive amount) Net income from non includable US entities Net loss from non includable US entities (Enter loss as a positive amount) Net income (loss) of other includable entities Adjustment to eliminations between includable and non includible entities Adjustment to reconcile the income statement for the tax year Intercompany dividend adjustments Other statutory accounting adjustments Other adjustments not required by statutory accounting

48 MAUCr EIN Member's name Unit MA71 Economic development incentive program credit Economic opportunity area credit Investment tax credit for certain new or expanded investments Vanpool credit Brownfields credit Certificate Number Amount Section 38M credit used this year Harbor maintenance credit Low income housing credit Historic rehabilitation credit Film incentive credit Medical device credit Employer wellness credit Certified housing development credit Life science company tax credit Research and development Certificate or Building Identification Number Amount Type of corporation for investment tax credit (1 = R&D, 2 = Manufacturer, 3 = Agriculture, 4 = Commercial fishing) Credits shared from other members Film credit Dairy credit Economic development incentive program credit Life science credit Conservation land credit Community investment credit Certificate Number Amount

49 MAUPmt EIN Member's name Unit MA72 Enter only payments made explicitly for the combined report Filed prior year combined report (1 = Yes, 2 = No) Prior year overpayment Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: 1st payment 2nd payment 3rd payment 4th payment 5th payment Other payment or refund Date Paid Amount Paid Calculated Amount Paid with extension (For page 1 of the return) Filed prior year separate return (1 = Yes, 2 = No) Overpayment 1st payment 2nd payment 3rd payment 4th payment Paid with extension Pass through entity withholding Applied to excise reported separately Payer identification number Extended due date (For filing instructions, penalties and interest calculations) Balance due on extension (Force)

50 MAUEst EIN Member's name Unit MA73 Application of current year overpayment 1 = Refund 100% of overpayment 2 = Apply 100% of overpayment to next year's estimates; refund excess 3 = Apply to first estimate; refund excess 6 = Apply to first and second estimates; refund excess 7 = Apply 100% of overpayment to next year's estimates; no refund 8 = Apply amount below 5 = Apply amount specified below to estimates until exhausted; refund excess Amount for code #5 or #8 Estimate declaration for next year 1 = Use current year liability; if $1,000 or less use zero 2 = Use current year liability adjusted by amount below 5 = Use amounts entered below, before overpayment 9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) 3 = Use current year liability even if $1,000 or less Amount for code #2 Amounts for code #5, #9 or next year estimates paid: 1st payment 2nd payment 3rd payment 4th payment Number of estimates desired Amount to round up each estimate New corporation and less than 10 employees Tax expected to be withheld during 2015 Expected liability for next year if large corporation Federal taxable income for the past three years: 2014 (Force) Amounts for Code #5 or #9 Next Year Estimates Paid

51 MAUPen EIN Member's name Unit MA74 Date return filed (If different from original due date of return) Prior year tax Ninety percent of current year tax using prior year apportionment Prior year less than 12 months (If different from federal) New corporation and less than 10 employees Large corporation Suppress penalties on return: Underpayment of estimated tax Late interest Failure to file Failure to pay

52 MAUABI3 EIN or SSN Related member Unit MA75 Tax year beginning (If different from member) Tax year ending (If different from member) Jurisdiction(s) in which related member is taxed Deductible interest claimed by taxpayer Actual tax rate applied (If not 0.08) Related member: (a) (b) (c) (d) (e) Tax Rate Applied Apportionment Percent Deductible interest claimed by taxpayer Tax rate applied to taxpayer (If not 0.08) Total interest incurred to related member Related member: (a) (b) (c) (d) (e) Net Income Apportionment Percent Tax Rate Applied

53 MAUABI4 EIN or SSN Related member Unit MA76 Basis for claim: Business purpose or economic substance Section 31K foreign treaty exception Deductible interest claimed by taxpayer Date when the debt or liability was originally incurred Debt or liability as originally incurred Outstanding debt or liability at the end of the tax year Termination date of debt or liability if a fixed term Interest rate on debt or liability (Enter as decimal, e.g. 0.05) Foreign nation which related member is resident (Section 31K exception only) Was interest or expense pursuant to a note or similar instrument? (1 = Yes, 2 = No) If yes, was interest or expense in connection with a dividend note or similar instrument? (1 = Yes, 2 = No) Did the taxpayer assert an add back exception on a prior year Massachusetts return? (1 = Yes, 2 = No) Was the interest or expense actually paid? (1 = Yes, 2 = No) If yes, was the amount paid substantially returned to the taxpayer during the tax year? (1 = Yes, 2 = No) Was the transaction entered into on the advice of a tax advisor? (1 = Yes, 2 = No) Was reduction of tax a principal purpose for the underlying transaction? (1 = Yes, 2 = No) Was the int or exp the result of participating in cash mgmt, cash sweep, or similar system? (1 = Yes, 2 = No) Amount of interest or expense the result of or supported by written study or appraisal? (1 = Yes, 2 = No) Additional detail concerning claim

54 MAUABIE3 EIN or SSN Related member Unit MA77 Tax year beginning (If different from member) Tax year ending (If different from member) Jurisdiction(s) in which related member is taxed Deductible intangible expense or cost claimed by taxpayer Actual tax rate applied (If not 0.08) Related member: (a) (b) (c) (d) (e) Tax Rate Applied Apportionment Percent Deductible intangible expense or cost claimed by taxpayer Tax rate applied to taxpayer (If not 0.08) Total intangible expense incurred to related member Related member: (a) (b) (c) (d) (e) Net Income Apportionment Percent Tax Rate Applied