Looking for a Massachusetts Department Of Revenue Schedule Templates? Download it for free!

Combined Reporting Instructions

2012 Schedule U-E

Massachusetts Unitary or Affiliated Group Income

The combined group’s income as determined on Schedule U-CI is subject to further modification in

determining the combined group’s taxable income subject to apportionment for Massachusetts purposes.

The combined group’s taxable income is then apportioned (or attributed in cases where no apportionment

is permissible) to the taxable group members using numerators calculated based on each individual

member’s Massachusetts attributes and denominators representing attributes of all members of the

combined group.

Schedule U-E states these calculations and is divided into four parts.

Part 1 completes the calculation of the combined group’s taxable income.

Part 2 details the calculation of the denominators of the property, payroll and sales factors that will be

used by each member in determining its apportioned share of the combined group’s taxable income.

Part 3 reports the total of the Massachusetts property, payroll and sales for all taxable members of the

group as shown on separate Schedules U-MSI filed by each taxable member.

Part 4 reports the total of the income actually apportioned to all taxable members as calculated on those

same Schedules U-MSI.

The combined report that is filed by the combined group must include at least one Schedule U-E. A group

of corporations engaged in more than one unitary business and not making or subject to an affiliated

group election must divide the group income and file separate Schedules U-E for each unitary business. If

an affiliated group election has not been made, only the property, payroll and receipts of each member

that relate to the unitary business that generates the combined group’s taxable income are used to

apportion such income.

Header for Schedule U-E

Enter the name of the principal reporting corporation, that corporation’s Federal Identification number,

the beginning and ending dates of the combined group’s taxable year and the Principal Business Activity

code applicable to the unitary business of the combined group. In the case of an affiliated group election,

enter the Principal Business Activity code applicable to the primary business conducted by the combined

group.

Enter the unitary business identifier. This is a numeric value (the number must be greater than zero) used

to associate supporting and supplementary schedules with a specific Schedule U-E. If an affiliated group

election has been made or if the group is not engaged in more than one unitary business, enter “1”. If the

group separately calculates and apportions income from 2 or more different unitary businesses, enter “1”

on Schedule U-E for the first such business and “2” on Schedule U-E for the second such business, etc.

Instructions For Schedule U-E - Massachusetts Unitary Or Affiliated Group Income - 2012