Schedule U-Msi - Member'S Apportioned Share Of Group Income - 2013
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12013
Schedule U-MSI
Massachusetts
Member’s Apportioned Share
Department of
of Group Income
Revenue
For calendar year 2013 or taxable period beginning
2013 and ending
Member’s name
Federal Identification number
3
3
Tax type
Group type indicator
Financial institution
Utility
Business corporation
Financial
Non-financial
Mixed
Principal reporting corporation
Federal Identification number
Unitary business identifier
3
3
1 Is the income of any member taxable in any other state?
Yes
No
12 If the corporation has a special status for apportionment, check the appropriate box:
Section 38 manufacturer
Mutual fund service corporation
for mutual fund services income
Mutual fund service corporation for other income
3 Is the corporation requesting alternate apportionment?
Yes
No
Property Factor
4 Member’s Massachusetts financial institution property owned (financial institutions only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4
5 Member’s Massachusetts financial institution intangible property for apportionment (if mixed group, enter 20% of line 4) . . . . 5
6 Member’s Massachusetts tangible property owned for apportioning combined group taxable income . . . . . . . . . . . . . . . . . . 3 6
7 Member’s Massachusetts tangible property rented for apportioning combined group taxable income . . . . . . . . . . . . . . . . . . 3 7
8 Total Massachusetts property for apportioning combined group taxable income. Combine lines 5 through 7 . . . . . . . . . . . . . . 8
9 Total worldwide property for the combined group (from Schedule U-E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9
10 Member’s Massachusetts property factor for apportioning combined group taxable income (enter as a decimal) . . . . . . . . . 10
Payroll Factor
11 Member’s Massachusetts wages for apportioning combined group taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 11
12 Total worldwide wages for the combined group (from Schedule U-E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12
13 Member’s Massachusetts payroll factor for apportioning combined group taxable income (enter as a decimal). . . . . . . . . . . 13
Sales Factor
14 Member’s Massachusetts receipts from loans and other financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 14
15 Member’s Massachusetts destination tangible sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15
16 Member’s Massachusetts throwback sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 16
17 Member’s Massachusetts sales of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 17
18 Member’s Massachusetts rents and royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 18
19 Member’s Massachusetts other sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 19
20 Member’s Massachusetts receipts assigned to this corporation under Finnigan rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20
21 Total Massachusetts receipts for apportioning combined group taxable income. Combine lines 14 through 20 . . . . . . . . . . . 21
22 Total worldwide sales for the combined group (from Schedule U-E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22
23 Massachusetts sales factor for apportioning combined group taxable income (enter as a decimal) . . . . . . . . . . . . . . . . . . . . 23
Apportionment Percentage
24 Property factor weight for apportionment. Enter “1” or “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Payroll factor weight for apportionment. Enter “1” or “0” (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Sales factor weight for apportionment. Enter “2”, “1” or “0” (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 Massachusetts apportionment or allocation percentage for combined group taxable income (enter as a decimal). . . . . . . . . 27
Member’s Share of Combined Group’s Taxable Income
28 Combined group income or (loss), excluding capital gains (from Schedule U-E, line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 28
29 Corporation's share of combined Massachusetts income, excluding capital gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 Combined group capital gains or (losses) (from Schedule U-E, line 31) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 30
31 Corporation's share of combined Massachusetts capital gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
32 Combined group section 1231 gains or (losses) (from Schedule U-E, line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32
33 Corporation's share of combined Massachusetts section 1231 gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
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