Form 355sc - Domestic Or Foreign Security Corporation Return - 2005
ADVERTISEMENT
1
22005
Form 355SC
Massachusetts
Domestic or Foreign Security
Department of
Corporation Return
Revenue
For calendar year 2005 or taxable year beginning
ending
‹¤
U.S. Principal Business Code
Federal Identification number (FID)
Check if corporation is a Regulated Investment Company
‹
‹
Name of corporation: ‹ __________________________________________________________________________________________________________________________
Principal business address: _______________________________________________________________________________________________________________________
Principal business address in Massachusetts: _________________________________________________________________________________________________________
Check appropriate box
:
(see instructions)
11. Is the corporation incorporated within Massachusetts? ‹
2. Date of charter ‹______________________________________________
Yes
No
13. ‹
‹
Class 1 security corporation
Class 2 security corporation
4. Date corporation first classified as security corporation _________________
15. Date business began in Massachusetts ‹ _______________________________
6. State or country of incorporation __________________________________
17. Average number of employees in Massachusetts ‹ ________________________
18. Has the U.S. government changed your taxable income for any prior year which has not yet been reported to Massachusetts? ‹
Yes
No
19. Corporation’s books are in the care of ______________________________________________ Title ________________________________________________________
10. If first return: ‹
11. If final return: ‹
new business
business had predecessor
business terminated
business has successor
If applicable, enter name, address, state of incorporation (if any) and Federal Identification number of predecessor or successor.
_________________________________________________________________________________________________________________________________________
12. Has there been any significant change in your corporate activities since you were last granted security corporation status? ‹
Yes
No
If “Yes”, please enclose a statement explaining these changes.
13. Has this corporation elected to file or participate in the filing of a U.S. consolidated return? ‹
Yes
No. FID of parent ________________________________________
14. U.S. form(s) and schedule(s) filed for this tax year: ‹
1120
1120-A
1120RIC
851
5471
1120S
Computation of Excise
Use whole dollar method
11. Total U.S. income (from U.S. Form 1120 or 1120-A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹1
12. State and municipal bond interest not included in line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹2
13. Adjustments to income. See instructions (enclose schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹3
14. Massachusetts gross income. Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
15. Class 1 excise, if applicable (line 4) $ _____________________ × .0033 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
16. Class 2 excise, if applicable (line 4) $ _____________________ × .0132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17. Excise before credits (line 5 or 6, whichever applies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
18. Vanpool Credit (Schedule H, line 11b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹8
19. Vanpool Credit carryover (Schedule H, line 27b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹9
10. Full Employment Credit (Schedule FEC, line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹10
11. Historic Rehabilitation Credit (enclose documentation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹11
12. Total credits. Add lines 8 through 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹12
13. Excise after credits. Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
456
14. Minimum excise (cannot be prorated). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15. Excise due before voluntary contribution (line 13 or line 14, whichever is larger) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16. Voluntary contribution for endangered wildlife conservation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹16
17. Excise due plus voluntary contribution. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹17
18. 2004 overpayment applied to 2005 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹18
19. 2005 estimated tax payments (do not include amount in line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹19
20. Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹20
21. Amount overpaid. Subtract line 17 from total of lines 18 through 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22. Amount of line 21 to be credited to 2006 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹22
23. Amount of line 21 to be refunded. Subtract line 22 from line 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹23
24. Balance due. Subtract total of lines 18 through 20 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25. M-2220 penalty ‹¤ ________________________ Other penalties ‹ ________________________ . . . . . . . . . . . . . . . Total penalty ‹25
26. Interest on unpaid balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total due ‹26
27. Total payment due at time of filing. Make remittance payable to Commonwealth of Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‹27
Under penalties of perjury, I declare that to the best of my knowledge and belief, this return and enclosures are true, correct and complete.
Signature of appropriate officer (see instructions)
Date
Social Security number
Title
Signature of paid preparer
Date
Employer Identification number
Address
If you are signing as an authorized delegate of the appropriate corporate officer, check here
and enclose Massachusetts Form M-2848, Power or Attorney. Privacy act notice
available upon request. This return, together with payment in full, is due on or before the fifteenth of the third month after the close of the taxable year, calendar or fiscal. Mail to:
Massachusetts Department of Revenue, PO Box 7067, Boston, MA 02204.
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Parent category: Financial