Massachusetts Department of Revenue
                                                                Form 355RD
              Statement Relating to Research and Development                                                                                                                                                         2020

For calendar year 2020 or taxable year beginning                                                                  2020 and ending
Name of corporation                                                                                                                                                                     Federal Identification number

Street address

City/Town                                                                                                         State              Zip                                                 Phone number

Name of contact person                                                                                   Phone number                                                     E-mail address

State corporation’s principal business activity in Massachusetts

11  Is the corporation presently engaged in research and development within Massachusetts?  Yes           No
12  If No, what date will such activity begin (mm/dd/yyyy)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                   2
13  Total gross receipts derived from research and development performed in Massachusetts. . . . . . . . . . . . . . . . . . . . . . . .                                                             3
14  Total gross receipts derived from all activities in Massachusetts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                       4
15  Total amount of Massachusetts expenditures allocable to research and development. . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                          5
16  Total amount of Massachusetts manufacturing expenditures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                          6
17  Total amount of Massachusetts administrative expenditures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                         7
18  Total amount of Massachusetts expenditures, excluding manufacturing or administrative expenditures. . . . . . . . . . . . . .                                                                    8

Summary of research and development activities. Attach statements if necessary.
19  Summarize all activities (e.g., research and development, sales, manufacturing, etc.) in which the corporation is involved in Massachusetts
      
10  Describe in detail the actual research and development process or activities performed by your employees on your business prem ises in Massachusetts
      
11  Describe in detail the actual research and development process or activities performed by others on a contract, fee or other basis in Massachusetts

12  Describe in detail the number, type, condition and original cost of the tangible personal property located in Massachusetts

13  List localities in which the corporation has property which qualifies for local property tax exemption
        
Declaration
I declare under the pains and penalties of perjury that to the best of my knowledge, the information contained herein is accurate and complete.
Signature                                                                                                                                                                                   Date

Mail to:     Massachusetts Department of Revenue, PO Box 7027, Boston, MA 02204.

                            Form 355RD Instructions

General Information                                                       What If The Applicant Is an LLC?
Who Should File Form 355RD?                                               If the applicant is a Limited Liability Company (LLC), a copy of the ap-
Form 355RD must be filed by only those entities seeking classification    plicant’s Federal Form 8832, Entity Classification Election, must be in-
as a research and development corporation for purposes of claiming        cluded with Form 355RD. U.S. Form 8832 is the means by which an
exemption from local property tax on their machinery situated in a local- LLC entity declares to the IRS how it elects to be treated for U.S. tax
ity that has adopted the exemption provided under MGL ch 59, § 5(16).     filing and reporting purposes.
An entity qualifying as a research and development corporation under      What Are the Required Qualifications?
the requirements of MGL ch 63, §§ 38C and 42B may be eligible for the     In order to qualify as a research and development corporation, an en-
Investment Tax credit provided under MGL ch 63, §31A and for sales tax    tity must meet one of the following requirements. It must derive more
exemptions provided under MGL ch 64H, §6(r) and (s) on its purchases      than two-thirds of its Massachusetts receipts from research and devel-
of materials and machinery used directly and exclusively in research      opment or more than two-thirds of its Massachusetts expenditures must
and development. This is without regard to whether it is classified by    be allocable to research and development. See Regulation 830 CMR
the Commissioner as a research and development corporation.               64H.6.4, Research and Development, for rules on eligible receipts and
                                                                          expenditures.
When Are Applications Due?
Applications for classification as a research and development corpora-
tion must be sent to the Department of Revenue on or before January
31 of the calendar year for which classification is sought to be consid-
ered for that year. Applications sent after January 31 will be reviewed
for classification for the following calendar year. The date of the post-
mark made by the United States Postal Service on the envelope in
which the application is mailed shall determine the date the applica-
tion was sent.