2020 Schedule U-CI Instructions

Combined Income                                                       Line 29
The income of all members subject to combination is added to-         Line 29 must reference the total of all inter-company dividends that
gether to determine the group income. A single Schedule U-CI is       are eliminated in preparing federal tax returns of any members of
filed for the group, regardless as to whether the group is engaged    the group filing a consolidated federal return.
in more than one unitary business. The amount reported in col-
umn (f) from all the Schedules U-M is to be totaled in the respec-    Line 30
tive lines on Schedule U-CI.                                          Line 30 must reference the total of all inter-company dividends that
                                                                      are eliminated in determining the combined group’s Massachusetts
General Information                                                   net income. This should match the total of the amounts reported
Enter the name of the principal reporting corporation, its Federal    on line 4 of any U-M eliminations schedules.
Identification number and the beginning and ending dates of the       Line 31
combined group’s taxable year.
                                                                      Line 31 must reference the totals stated in line 28 on all Schedules
                                                                      U-M in column (d), i.e., claiming an exclusion of net income that is
Line Instructions
                                                                      not taxable in Massachusetts.
Lines 1 through 28
The numbers stated on these lines are the totals, by line, of the     Line 32
amounts stated in column (f) on all Schedules U-M, including the      Line 32 must reference the totals stated in line 28 on all Schedules
eliminations schedule. For example, the totals on line 1(f) from each U-M, column (e), (i.e., reporting net income of taxable members of
Schedule U-M are added to calculate the amount on Line 1 of U-CI.     the combined group that is taxable in Massachusetts but is to be
The total stated in line 28 of Schedule U-CI must also match the      separately allocated or apportioned to such members).
total stated in line 13 of all Schedules U-E, pertaining to Mass-
achusetts unitary business or affiliated group income.