Form 355s-A - Domestic S Corporation Excise Return

1999

Form 355S-A

Domestic S Corporation

Massachusetts

Excise Return

Department of Revenue

For calendar year 1999 or taxable period beginning

1999 and ending

Name of corporation

Federal business code

Federal Identification number (FID)

Principal business address

City/Town

State

Zip

Principal business address in Massachusetts

City/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 23) ¨ $

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

16. Excise before credits.

Add lines 1 or 2, whichever applies, to lines 3 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

17. Economic Opportunity Area Credit (Schedule H, line 25B) . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 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 (Sch. H, total of lines 15B, 16B, 17B, 19B, 20B, 21B, 22B, 23B, 24B & 26B) ¨ 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. Brownfields Credit (Schedule BC, line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 15

16. Total credits. Add lines 7 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 16

17. Excise after credits. Subtract line 16 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

456

18. Minimum excise (cannot be prorated) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19. Excise due before voluntary contribution (line 17 or line 18, whichever is greater) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20. Voluntary contribution for endangered wildlife conservation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 20

21. Credit Recapture. ITC ¨ $

; EOA ¨ $

. Attach Schedule H-2; see instructions. Total 21

22. Excise due plus voluntary contribution and recapture. Add lines 19, 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 22

23. 1998 overpayment applied to your 1999 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 23

24. 1999 Massachusetts estimated tax payments (do not include amount in line 23) . . . . . . . . . . ¨ 24

25. Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 25

26. Amount overpaid. Subtract line 22 from the total of lines 23, 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

27. Amount overpaid to be credited to 2000 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 27

28. Amount overpaid to be refunded. Subtract line 27 from line 26 . . . . . . . . . . . . . . . . . . . . . . . . ¨ 28

29. Balance Due. Subtract the total of lines 23, 24 and 25 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance due

30. M-2220 penalty ¨ $

; Late file/pay penalties ¨ $

. . . . . . . . . . . . . . . Total penalty

31. Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 31

32. Total payment due at time of filing. Make remittance payable to: Commonwealth of Massachusetts . . . . . . . . . . . . . . Total due ¨ 32

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.

Signature of appropriate officer (see instructions)

Date

Social Security number

Title

Individual or firm signature of preparer

Date

Employer ID number

Address

If you are signing as an authorized delegate of the appropriate officer, check here

and attach Mass. Form M-2848, Power of Attorney.

Mail to: Massachusetts Department of Revenue, PO Box 7025, Boston, MA 02204.