Instructions For Schedule U-Msi - Member'S Apportioned Share Of Group Income - 2012 Page 5
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10Line 6. Massachusetts tangible property owned for apportioning combined income.
Enter the average value of tangible property owned by the member in Massachusetts.
Construction in progress is generally excluded from the property factor. See 830 CMR
63.38.1 (7) (a). For purposes of the property factor, inventory in transit is deemed to be
sourced to its destination. See 830 CMR 63.38.1(7) (c).
Line 7. Massachusetts tangible property rented for apportioning combined income.
Property rented by the corporation is valued at eight times the annual net rental
rate paid less any sub rentals received.
Line 9. Total worldwide property for the combined group.
Enter the combined group’s total property for apportionment purposes from
Schedule U-E, line 43.
Member’s Payroll Factor:
Each member separately determines its payroll/wage factor numerator. In
making this determination, intercompany leases of employees that relate to the
combined group’s unitary business (or business activities in general in the case
where the group is subject to an affiliated group election) are generally
disregarded, and wages paid are attributed to the group member for whom the
employee is providing actual services. If an employee is performing actual
services for more than one combined group member, the group shall reasonably
allocate the wages among such members.
Line 11. Member’s Massachusetts wages for apportioning combined income.
An employee’s compensation is allocated to Massachusetts if any of the
following apply:
• The employee’s service is performed within Massachusetts.
• The employee’s service is performed both in Massachusetts and in other
state(s), but the non-Massachusetts service is secondary to the
Massachusetts service.
• Part of the employee’s service is performed in Massachusetts and the
employee’s base of operations is in Massachusetts.
• Part of the employee’s service is performed in Massachusetts, there is no
base of operations and the service is directed or controlled from a location in
Massachusetts.
• Part of the employee’s service is performed in Massachusetts, and the
employee’s base of operations and the place from which the employee’s
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