Schedule U-St - Member'S Separate Computation Of Tax - 2013
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12013
Schedule U-ST
Massachusetts
Member’s Separate
Department of
Computation of Tax
Revenue
For calendar year 2013 or taxable period beginning
2013 and ending
Member’s name
Federal Identification number
Member’s PBA code
3
3
Tax type
Check if applicable
Financial institution
Utility
Business corporation
Insurance mutual holding company
Check if applicable
Check if applicable
Classified manufacturer
R&D
RIC
REIT
Sec. 38 mfg.
Mutual fund service
Name of principal reporting corporation
Federal Identification number
3
3
11 Is the member incorporated within Massachusetts?
Yes
No
12 Is the taxpayer claiming exemption from the income measure of the excise (e.g., pursuant to P.L. 86-272 or otherwise)?
Yes
No
13 Is this a final return?
Yes
No
14 Is the member an S corporation?
Yes
No
15 If an S corporation, are the unitary group’s receipts less than $6 million?
Yes
No
16 If an S corporation, are the unitary group’s receipts $6 million or more, but less than $9 million?
Yes
No
17 Does this member have a fiscal year that is different from the group tax year?
Yes
No
8 Member’s number of Massachusetts employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8
9 Member’s number of worldwide employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9
10 Member’s total assets per tax year ending books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10
11 Member’s Massachusetts apportioned share of combined section 1231 gain or loss (from Schedule U-MSI, line 33) . . . . 3 11
12 Other section 1231 gain or loss (from Schedule U-MTI, line 29) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12
13 Combine lines 11 and 12. If a loss, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Member’s section 1231 losses not recaptured from prior years (enter as positive amount) . . . . . . . . . . . . . . . . . . . . . . . . . 3 14
15 Subtract line 14 from line 13. If a loss, enter “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Member’s Massachusetts apportioned share of combined capital gain or loss (from Schedule U-MSI, line 31) . . . . . . . . . 3 16
17 Other capital gain or loss (from Schedule U-MTI, line 28). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 17
18 Member’s net Massachusetts capital gain. Combine lines 15 through 17. If a loss, enter “0” . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Member’s section 1231 gains treated as ordinary gains. Enter the smaller of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . . . . 19
20 Member’s net Massachusetts section 1231 loss. Enter as a negative if the total of lines 11 and 12 is less than “0”. . . . . . . . 20
21 Member’s Massachusetts apportioned share of combined income other than gains or losses . . . . . . . . . . . . . . . . . . . . . . . 3 21
22 Member’s other Massachusetts income or loss (from Schedule U-MTI, line 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22
23 S corporation income subject to entity level taxation, if included above (enter as a negative) . . . . . . . . . . . . . . . . . . . . . . . 3 23
24 Combine lines 18 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Member’s own NOL deduction from current year income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
26 Subtract line 25 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 Member’s deduction of shared NOL from current year income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 27
28 Member’s taxable income or loss. Subtract line 27 from line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Applicable tax rate (enter as a decimal). See instructions for rates applicable by tax type and entity. . . . . . . . . . . . . . . . . . 3 29
30 Income measure of excise. Multiply line 28 by line 29. If a loss, enter “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Member’s tangible property percentage (business corporations only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 31
32 Member’s taxable Massachusetts tangible property, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32
33 Member’s taxable net worth, if applicable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 33
34 Number of months in member’s taxable year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 34
35 Non-income measure of excise (from line 32 or 33, if applicable) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35
36 Other taxes due including recapture and installment sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 36
37 Total taxes due before credits. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
38 Member’s own credits taken (from Schedule U-IC, line 36) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 38
39 Credits of other corporations applied to excise (from Schedule U-IC, line 37) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 39
40 Member’s total credits against excise. Combine lines 38 and 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
41 Member’s net tax liability. Subtract line 40 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Pass-through entity withholding (from Schedule U-IC, line 38) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 42
43 Member’s refundable credits (from Schedule RF, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
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