Schedule U-St - Member'S Separate Computation Of Tax - 2012

2012

Schedule U-ST

Massachusetts

Member’s Separate

Department of

Computation of Tax

Revenue

For calendar year 2012 or taxable period beginning

2012 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 11

12 Member’s other Massachusetts section 1231 gain or (loss) as allocated or apportioned . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12

13 Member’s Massachusetts total apportioned section 1231 gain or (loss). Combine lines 11 and 12. If a loss, enter “0”. . . . . . . 13

14 Member’s section 1231 losses not recaptured from prior years (enter as a positive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 14

15 Member’s section 1231 gains eligible for treatment as capital gains. Subtract line 14 from line 13. If a loss, enter “0” . . . . . . . 15

16 Member’s Massachusetts apportioned share of combined capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 16

17 Member’s other Massachusetts capital gain or (loss) as allocated or apportioned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 as allocated or apportioned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22

23 S corporation income subject to entity level taxation (enter as a negative) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 23

24 Member’s total income or (loss) allocated or apportioned to Massachusetts for the tax year. Combine lines 18 through 23 24

25 Member’s own NOL deduction from current year income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25

26 Member’s taxable income before deduction of shared NOL. 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 39) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 42

43 Member’s refundable credits (from Schedule RF, line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43