Form 355s-A - Domestic S Corporation Excise Return - 1998 Page 3
Download a blank fillable Form 355s-A - Domestic S Corporation Excise Return - 1998 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 355s-A - Domestic S Corporation Excise Return - 1998 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
41998 355S-A — Page 3
28. Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29. Surplus reserves (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30. a Retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30a
$
b Undistributed S corporation net income . . . . . . . . . . . . . . . . . . . . . . . . 30b
c Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30c
31. Treasury stock (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
$
32. Total liabilities and capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Schedule A-1. Leased Property
If the corporation is the lessee of any real estate or tangible personal property situated in Massachusetts, complete the following schedule:
Name of lessor
Address of lessor
Kind of property leased:
Real estate
Tangible personal property. Location in Massachusetts of leased property:
Street
City or Town
Schedule B. Tangible or Intangible Property Corporation Classification
Note: Enter all values as net book values from Schedule A, column C.
31. Total Massachusetts tangible property (Schedule A, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $
22. Massachusetts real estate (Schedule A, lines 1a and 1b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
$
23. Massachusetts motor vehicles and trailers (Schedule A, line 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
24. Massachusetts machinery taxed locally (Schedule A, line 1d)* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
25. Massachusetts leasehold improvements taxed locally (Schedule A, line 1h) . . . . . . . . . . . . . . . . . . . . . . . . . . 5
36. Massachusetts tangible property subject to local taxation. Add lines 2, 3, 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 6
37. Massachusetts tangible property not subject to local taxation. Subtract line 6 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 $
28. Total assets (Schedule A, line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
$
29. Massachusetts tangible property subject to local taxation (line 6 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10. Total assets not subject to Massachusetts local taxation. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . 10
$
11. Income apportionment percentage (Schedule F, line 5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
%
12. Allocated assets not subject to local taxation. Multiply line 10 by line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 12 $
13. Tangible property percentage. Divide line 7 by line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 13
%
Note: If line 13 is 10% or more, complete Schedule C to determine taxable Massachusetts tangible property and do not complete
Schedule D. If line 13 is less than 10%, complete Schedule D to determine net worth and do not complete Schedule C.
*Manufacturing corporations enter zero in line 4 above.
Schedule C. Tangible Property Corporation —
Value of Taxable Massachusetts Tangible Property
(Complete this schedule only if Schedule B, line 13 is 10% or more.)
Note: Enter all values as net book values from Schedule A, column C.
31. Total Massachusetts tangible property (Schedule A, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $
22. Exempt Massachusetts tangible property:
a Massachusetts real estate (Schedule A, lines 1a and 1b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
$
b Massachusetts motor vehicles and trailers (Schedule A, line 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
c Massachusetts machinery taxed locally (Schedule A, line 1d)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
d Massachusetts leasehold improvements taxed locally (Schedule A, line 1h) . . . . . . . . . . . . . . . . . . . . . . 2d
e Exempt goods (Schedule A, line 2b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
f Certified Massachusetts industrial waste/air treatment facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f
g Certified Massachusetts solar or wind power deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
33. Total exempt Massachusetts tangible property. Add lines 2a through 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
34. Taxable Massachusetts tangible property. Subtract line 3 from line 1. Do not enter less than “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $
(Enter line 4 as line 1 and enter zero as line 2 in the Computation of Excise)
*Manufacturing corporations enter zero in line 2c above.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial