1998
Form 355C-A
Massachusetts
Combined Domestic Business or Manufacturing
Department of
Corporation Excise Return
Revenue
For calendar year 1998 or taxable period beginning
1998 and ending
19
Name of corporation
Federal business code
Federal Identification number (FID)
¨
¨
¨
Principal business address
City or town
State
Zip
Principal business address in Massachusetts
City or town
State
Zip
1. ¨ Corporation is participating in the filing of U.S. consolidated return?
Yes (Enter name and FID of principal reporting corporation in Massachusetts) ¨
No (If “no,” do not file this form)
2. Date of charter in Mass.:
3. Kind of business:
4. Corporation’s books in care of:
5. Location of books for audit:
7. ¨ Check applicable box:
8. ¨ Last year audited by IRS
6. Average number of employees:
9. IRS forms filed:
in Mass.:
R&D
Adjustments reported to Mass.?
1120
851
Everywhere:
Classified Manufacturing
Yes
No (attach explanation)
5471
4255
10. ¨
12. ¨ Check appropriate box: (a)
Requesting alternative apportionment (attach Form AA-1)
new business (b)
business terminated
11. ¨ Check applicable box (attach Form F-2):
Defense corporation
(c)
business has predecessor (d)
business has successor. If (c) or (d)
electing single sales factor apportionment
Section 38 manufacturer
is checked, enter name, address, state of incorporation and FID of such other
Mutual Fund Service Corporation
business organization ______________________________________________
Use whole dollar method
11. Taxable Mass. tangible property, if applicable (Schedule C, line 4) ¨ $
x .0026 = . . . . . . . . . . . . . . . . . ¨ 1
12. Taxable net worth, if applicable (Schedule D, line 9) ¨ $
x .0026 = . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 2
13. Principal reporting corp. only: Combined Mass. Income (Sch. E, line 19, Col. G) ¨ $
x .095 = . . . . . ¨ 3
14. Excise before credits.
Add lines 1 or 2, whichever applies, to line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
15. Economic Opportunity Area Credit (Schedule H, line 24B) . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 15
16. Property tax credit for new facility in poverty area (Schedule H, line 13B) . . . . . . . . . . . . . . . . ¨ 16
17. 3% credit for certain new or expanded investments (Schedule H, line 18B) . . . . . . . . . . . . . . ¨ 17
18. Vanpool credit (Schedule H, line 14B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 18
19. Credit carryover (Schedule H, total of lines 15B, 16B, 17B, 19B, 20B, 21B, 22B, 23B & 25B) ¨ 19
10. Research credit (Schedule RC, line 26; or RC-A, line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 10
11. Harbor maintenance tax credit (Schedule HM, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 11
12. Full Employment Credit (Schedule FEC, line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 12
13. Total credits. Add lines 5 through 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 13
14. Excise after credits. Subtract line 13 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
456
15. Minimum excise (cannot be prorated) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16. Excise due before voluntary contribution (line 14 or line 15, whichever is greater) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17. Voluntary contribution for endangered wildlife conservation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 17
18. Credit Recapture. ITC ¨ $
; EOA ¨ $
. Attach Schedule H-2; see instructions. Total 18
19. Excise due plus voluntary contribution and recapture. Add lines 16, 17 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 19
20. 1997 overpayment applied to your 1998 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 20
21. 1998 Massachusetts estimated tax payments (do not include amount in line 20) . . . . . . . . . . ¨ 21
22. Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 22
23. Amount overpaid. Subtract line 19 from the total of lines 20, 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24. Amount overpaid to be credited to 1999 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 24
25. Amount overpaid to be refunded. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . ¨ 25
¨
26. Balance Due. Subtract the total of lines 20, 21 and 22 from line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance Due
26
27. M-2220 penalty ¨ $
; Late file/pay penalties ¨ $
¨
. . . . . . . . . . . . . . . Total Penalty
27
28. Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ 28
29. Total payment due at time of filing. Make remittance payable to: Commonwealth of Massachusetts . . . . . . . . . . . . . . Total Due ¨ 29
I hereby elect to file a combined return in Massachusetts. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules
and statements with respect to all members of the combined group, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of
preparer (other than taxpayer) is based on all information of which he/she has knowledge.
Mail to: Mass.
Signature of appropriate officer (see instructions)
Date
Soc. Security number
Title
Dept. of
Revenue,
PO Box 7067,
Individual or firm signature of preparer
Date
Employer ID number
Address
Boston, MA
02204.
If you are signing as an authorized delegate of the appropriate officer, check here
and attach Mass. Form M-2848, Power of Attorney.