Schedule Abi - Exceptions To The Add Back Of Interest Expenses - 2013

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2013
Schedule ABI
Massachusetts
Exceptions to the Add Back
Department of
of Interest Expenses
Revenue
Enclose this schedule to claim an exception to the requirement under MGL, Ch. 63, sec. 31J and 31K to add back to net income related member
interest expenses and costs. Complete a separate schedule for each transaction with a related member as to which an exception is claimed.
Taxpayer Information
Taxpayer name
Federal Identification number
For tax year beginning
Ending
Related member reporting the income
Federal Identification number
For tax year beginning
Ending
Name of jurisdiction(s) in which related member is taxed on net income (if applicable)
Unitary business identifier
Principal reporting corporation (if applicable)
Federal Identification number
For tax year beginning
Ending
Deduction claimed is taken on:
Form 355U, Schedule U-E 
Form 355U, Schedule U-MTI 
Form 355 or 355S, Schedule E 
Other
Total Exceptions
01 Enter amount from Exception 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
laimed
02 Enter amount from Exception 2, line 15f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
03 Enter amount from Exception 3, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
04 Total add back exception claimed. Add lines 1 through 3. Enter here and on appropriate corporate return. . . . . . . . . . . . . . . . . 4
Exception 1.
Full exception for interest paid, accrued, or incurred to a related member that is taxed at
01 Amount of deductible interest expense or cost claimed by taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
a similar rate.
02 Actual tax rate applied to taxpayer (from Forms 355, 355U, 355S, 63FI, or P.S.1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
03 Enter the tax rate(s) applied to the corresponding interest income from the related member’s return(s). Do not enter the tax rate of a jurisdiction in which
the related member is filing with the taxpayer on a combined or unitary basis:
04 Provide related member apportionment percentage(s) for the jurisdiction(s) referenced in line 3. Enter “1” if the related member is taxable in only one
a
b
c
d
e
jurisdiction and therefore not subject to apportionment:
05 Multiply line 3 by line 4. Where the related member is taxed in more than one jurisdiction, multiply the respective responses in lines 3 and 4:
a
b
c
d
e
Add lines 5a through 5e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5f
a
b
c
d
e
06 Subtract line 5f from line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
07 Exception amount claimed. If line 6 is equal to or less than .03, enter the amount from line 1 here and in Total Exceptions
Claimed, line 1. Otherwise, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

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