2020
                                                        Form 355U                                                                                                                              Massachusetts
                                                       Excise for Taxpayers                                                                                                                    Department of
                                                                                                                                                                                               Revenue
                                            Subject to Combined Reporting
For calendar year 2020 or taxable period beginning                                       2020 and ending
Name of principal reporting corporation                                 Federal Identification number
3                                                                       3
Principal address                                                       City/Town                                        State                                                                 Zip

Contact person                                                          Telephone number

1  Type of group (check one only):       3 ■ Financial ■ Non-financial ■ Mixed
2  Are you making or are you subject to an affiliated group or worldwide election? 3 ■ Affiliated group ■ Worldwide ■ Neither
3  Check if an affiliated group or worldwide election applies, and if so, that it is a new election for the current year 3 ■
4  Check if any member of the group is requesting alternate apportionment 3 ■
5  Check if an amended filing 3 ■ If Yes, check if federal amendment 3 ■ Check if federal audit 3 ■
6  Check if group or any member is deducting interest expense paid to a related entity 3 ■
7  Check if group or any member is deducting intangible expense paid to a related entity 3 ■
8  Check if group has an excluded parent    3 ■
9  Check if group has elected a Massachusetts adjusted basis for non-taxable members     3 ■
10  Check if any member is currently under audit by the Internal Revenue Service (IRS) 3 ■
11  Check if any member is taking a Massachusetts film credit or a life science credit against its excise tax 3 ■
12  Enter the number of Schedule FCI statements included in the combined report  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 
13  Last year for which any member was audited by IRS  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 13 
14  Enter the number of federal disclosure statements filed by members for this tax year  . . . . . . . . . . . . . . . . . . . . . . . . . . 3 14 
15  Enter the number of Massachusetts taxpayer disclosure statements included with return   . . . . . . . . . . . . . . . . . . . . . . 3 15 
16  Total number of taxable members included in the combined report  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 16 
17  Number of members subject to non-income measure only   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 17 
18  Number of non-taxable members in the combined group  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 18 
19  Number of U .S . Schedules M-3 filed  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 19 
20  Number of U .S . Forms 5471 filed by members  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20 
Excise Tax Calculation
21  Total financial institution excise due from members  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 21 
22  Reserved   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22 
23  Total business corporation measure of excise due from members  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 23 
24  Total excise before credits and payments . Add lines 21 through 23  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 
25  Credits taken by corporations using their own credits   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25 
26  Credits taken under sharing rules  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26 
27  Excise due before voluntary contribution  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 
28  Voluntary contribution for endangered wildlife conservation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 28 
29  Excise due plus voluntary contribution . Add lines 27 and 28  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 
30  2019 overpayment applied to 2020 tax (from Schedule CG, Part 1, line 2)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 30 
31  Estimated tax payments (group) (from Schedule CG, Part 1, total of lines 3 through 6)  . . . . . . . . . . . . . . . . . . . . . . . . 3 31 
32  Payment with extension (group) (from Schedule CG, Part 1, line 7)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32 
33  Pass-through entity withholding (total of all Schedules U-ST, line 42)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 33 
34  Total refundable credits (total of all Schedules U-ST, line 43)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 34 
35  Other payment or refund for this tax year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35 
36  Total payments for the combined group  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 
37  Amount overpaid . Subtract line 29 from line 36   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 
38  Amount overpaid to be credited to 2021 estimated tax   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 38 
39  Amount overpaid to be refunded   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 39 
40  Balance due . Subtract line 36 from line 29  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 
41  M-2220 penalty  3 $______________________ ; Other penalties  3 $_____________________  .  .  .  .  .  .  .  . Total penalty41 
42  Interest  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 42 
43  Excise due plus statutory additions   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 43