Form 355s-A - Domestic S Corporation Excise Return - 1998
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41998
Form 355S-A
Massachusetts
Domestic S Corporation
Department of
Excise Return
Revenue
For calendar year 1998 or taxable period beginning
1998 and ending
19
Name of corporation
Federal business code
Federal Identification number (FID)
¨
¨
¨
Principal business address
City or town
State
Zip
Principal business address in Massachusetts
City or town
State
Zip
1. Date of charter in Mass.:
2. Kind of business:
3. Corporation’s books in care of:
4. Location of books for audit:
6. ¨ Check applicable box:
7. ¨ Last year audited by IRS
5. Average number of employees:
8. IRS forms filed:
in Mass.:
R&D
Adjustments reported to Mass.?
1120S
851
Everywhere:
Classified Manufacturing
Yes
No (attach explanation)
5471
4255
99. ¨
11. ¨ Check appropriate box: (a)
Requesting alternative apportionment (attach Form AA-1)
new business (b)
business terminated
10. ¨ Check applicable box (attach Form F-2):
Defense corporation
(c)
business has predecessor (d)
business has successor. If (c) or (d)
electing single sales factor apportionment
Section 38 manufacturer
is checked, enter name, address, state of incorporation and FID of such other
Mutual Fund Service Corporation
business organization ______________________________________________
Use whole dollar method
11. Taxable Mass. tangible property, if applicable (Schedule C, line 4) ¨ $
x .0026 = . . . . . . . . . . . . . . . . . ¨ 1
12. Taxable net worth, if applicable (Schedule D, line 9) ¨ $
x .0026 = . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 2
13. Qualifying taxable capital gains and passive investment income (see instructions) ¨ $
x .095 = . . . . . . ¨ 3
14. Enter a) Mass. Schedule S, Part I, line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 14a
b) Mass. Schedule E, line 19 (if applicable; see instructions) . . . . . . . . . . . . . . . . . . . ¨ 14b
14. Enter
15. If line 4a is less than $6 million, enter “0.” If line 4a is $6 million or more, but less than
15.
$9 million, multiply line 4b by .03. If line 4a is $9 million or more, multiply line 4b by .045 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Add lines 1 or 2, whichever applies, to lines 3 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
16. Excise before credits.
17. Economic Opportunity Area Credit (Schedule H, line 24B) . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 17
18. Property tax credit for new facility in poverty area (Schedule H, line 13B) . . . . . . . . . . . . . . . . ¨ 18
19. 3% credit for certain new or expanded investments (Schedule H, line 18B) . . . . . . . . . . . . . . ¨ 19
10. Vanpool credit (Schedule H, line 14B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 10
11. Credit carryover (Schedule H, total of lines 15B, 16B, 17B, 19B, 20B, 21B, 22B, 23B & 25B) ¨ 11
12. Research credit (Schedule RC, line 26; or RC-A, line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 12
13. Harbor maintenance tax credit (Schedule HM, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 13
14. Full Employment Credit (Schedule FEC, line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 14
15. Total credits. Add lines 7 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 15
16. Excise after credits. Subtract line 15 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
456
17. Minimum excise (cannot be prorated) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18. Excise due before voluntary contribution (line 16 or line 17, whichever is greater) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19. Voluntary contribution for endangered wildlife conservation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 19
20. Credit Recapture. ITC ¨ $
; EOA ¨ $
. Attach Schedule H-2; see instructions. Total 20
21. Excise due plus voluntary contribution and recapture. Add lines 18, 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 21
22. 1997 overpayment applied to your 1998 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 22
23. 1998 Massachusetts estimated tax payments (do not include amount in line 22) . . . . . . . . . . ¨ 23
24. Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 24
25. Amount overpaid. Subtract line 21 from the total of lines 22, 23 and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26. Amount overpaid to be credited to 1999 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 26
27. Amount overpaid to be refunded. Subtract line 26 from line 25 . . . . . . . . . . . . . . . . . . . . . . . . ¨ 27
¨
28. Balance Due. Subtract the total of lines 22, 23 and 24 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance Due
28
29. M-2220 penalty ¨ $
; Late file/pay penalties ¨ $
¨
. . . . . . . . . . . . . . . Total Penalty
29
30. Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 30
31. Total payment due at time of filing. Make remittance payable to: Commonwealth of Massachusetts . . . . . . . . . . . . . . Total Due ¨ 31
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which he/she has knowledge.
Mail to: Mass.
Signature of appropriate officer (see instructions)
Date
Soc. Security number
Title
Dept. of
Revenue,
PO Box 7025,
Individual or firm signature of preparer
Date
Employer ID number
Address
Boston, MA
02204.
If you are signing as an authorized delegate of the appropriate officer, check here
and attach Mass. Form M-2848, Power of Attorney.
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