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                                                           Massachusetts Department of Revenue
                                                                   Form M-990T-62
                            Exempt Trust and Unincorporated Association
                                                                 Income Tax Return                                                                          2020

For calendar year 2020 or taxable period beginning                                                     and ending
Name of trust or unincorporated association                             Employer Identification number                     Unrelated business activity codes

Mailing address

City/Town                                                               State              Zip                             Phone

Exempt under IRC section (fill in one only)                                                            Group exemption number     Organization type
 501(          ) (          ) (Enter IRC section number)  408A  529  529A   220        530                                   501(c) trust  Other trust
Describe the primary unrelated business activity of the trust or unincorporated association

Books are in care of                                                                                                       Phone

Name of treasurer                                                       Fill in if filing Schedule TDS

Fill in if 
 Amended return (see instructions)  Amended return due to federal change

5.0% unrelated trade or business income
 1  Gross profit (from U.S. Form 990-T, Schedule A, line 3) .................................................... 1                                             
 2  5.0% long-term capital gain net income (from Form 2, Schedule D, line 18) .................................... 2 
 3  5.0% interest and dividend income (from Form 2, Schedule B, line 35) ........................................ 3 
 4  Income (loss) from partnerships and S corporations (from U.S. Form 990-T, Schedule A, line 5. Do not include any
  interest or dividend income included in line 3) ........................................................... 4                                                
 5  Rent income (from U.S. Form 990-T, Schedule A, line 6) ................................................... 5 
 6  Unrelated debt-financed income (from U.S. Form 990-T, Schedule A, line 7. Do not include any interest or dividend
  income included in line 3) ........................................................................... 6 
 7  Interest, annuities, royalties, and rents from controlled organizations (from U.S. Form 990-T, Schedule A, line 8.
  Do not include any interest or dividend income included in line 3) ............................................ 7                                            
 8  Investment income of an IRC § 501(c)(7), (9), or (17) organization (from U.S. Form 990-T, Schedule A, line 9.
  Do not include any interest or dividend income included in line 3) ............................................ 8 
 9  Exploited exempt activity income (from U.S. Form 990-T, Schedule A, line 10. Do not include any interest or
  dividend income included in line 3) .................................................................... 9 
10  Advertising income (from U.S. Form 990-T, Schedule A, line 11. Do not include any interest or dividend 
  income included in line 3) .......................................................................... 10 
11  Other income (from U.S. Form 990-T, Schedule A, line 12. Do not include any interest or dividend income 
  included in line 3) ................................................................................ 11                                                      
12  5.0% unrelated trade or business income. Add lines 1 through 11. Not less than 0 .............................. 12                                         

Declaration
I declare under the pains and penalty of perjury that to the best of my knowledge, the information contained herein is accurate and complete.
Signature of appropriate corporate officer (see instructions)      Date                    Social Security number          Phone

Signature of paid preparer                                         Date                    Employer Identification number  Address

If you are signing as an authorized delegate of the appropriate corporate officer, fill in oval  and enclose Form M-2848, Power of Attorney. The Privacy
Act Notice is available upon request. Mail to Massachusetts Department of Revenue, PO Box 7067, Boston, MA 02204.



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                                                                                         2020 FORM M-990T-62, PAGE 2

Name of trust or unincorporated association               Employer Identification number Unrelated business activity codes

Deductions not taken elsewhere and Massachusetts adjustments
13  Total deductions (from U.S. Form 990-T, line 10) ........................................................ 13 
14  Charitable contributions (from U.S. Form 990-T, line 4) ................................................... 14             
15  IRC § 168(k) bonus depreciation (included on U.S. Form 990-T, line 8) ....................................... 15           
16  Reserved for future use  ........................................................................... 16 
17  Add lines 14 through 16 ........................................................................... 17                     
18  Subtract line 17 from line 13 ........................................................................ 18 
19  Massachusetts deduction for amounts payable to or permanently set aside for charitable purposes ................ 19 
20  Total deductions after Massachusetts adjustments. Add lines 18 and 19 ...................................... 20            

5.0% tax
21  5.0% unrelated trade or business taxable income. Subtract line 20 from line 12. Not less than 0 ................... 21     
22  5.0% tax. Multiply line 21 by .05 (5.0%) ............................................................... 22                

12% unrelated trade or business capital gains
23  Total 12% capital gain net income (from Form 2, Schedule B, line 30)  ....................................... 23 

Excess deductions
24  Excess deductions allowed against 12% unrelated trade or business capital gains. If line 20 is greater than 12,
   subtract line 12 from line 20 and enter the result here. Otherwise, enter 0  .................................... 24 

12% tax
25  12% unrelated trade or business taxable capital gains. Subtract line 24 from line 23. Not less than 0  ............... 25  
26  12% tax. Multiply line 25 by 12%  .................................................................... 26                  

Tax before credits
27  Credit recapture (from Schedule CRS) ................................................................ 27                   
28  Additional tax on installment sales ................................................................... 28 
29  Total tax. Add lines 22 and 26 through 28 .............................................................. 29 

Credits
30  Credit for income taxes paid to other jurisdictions  ....................................................... 30            
31  Other credits (from Schedule CMS) .................................................................. 31 
32  Total credits. Add lines 30 and 31 .................................................................... 32 
33  Tax after credits. Subtract line 32 from line 29 .......................................................... 33             
34 AMENDED RETURN ONLY. Overpayment from original return. Not less than 0. See instructions ................. 34 
35  Tax after credits and overpayment from original return. Add lines 33 and 34 ................................... 35 



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                                                                            2020 FORM M-990T-62, PAGE 3

Name of trust or unincorporated association  Employer Identification number Unrelated business activity codes

Payments
36  Massachusetts income tax withheld (enclose all Forms W-2, W-2G, 1099-G and 1099-R) ........................ 36             
37  2019 overpayment applied to your 2020 estimated tax  ................................................... 37 
38  2020 Massachusetts estimated tax payments (do not include the amount in line 37) ............................ 38 
39  Payments made with extension  ..................................................................... 39                     
40  Refundable credits (from Schedule CMS)  ............................................................. 40 
41 AMENDED RETURN ONLY. Payments made with original return. Not less than 0. See instructions  ............... 41 
42  Total tax payments. Add lines 36 through 41  ........................................................... 42 

Refund or balance due
43  Overpayment. If line 35 is smaller than line 42, subtract line 35 from line 42 and enter the result in line 43. If line 35
   is larger than line 42, go to line 46 ................................................................... 43 
44  Amount of overpayment you want applied to your 2021 estimated taxes ...................................... 44              
45  Amount of your refund. Subtract line 44 from line 43 ..................................................... 45 
46  Tax due. If line 35 is larger than line 42, subtract line 42 from line 35  ........................................ 46 
47  M-2210F penalty; Other penalties. Total penalty ......................................................... 47               
48  Total payment due at time of filing  ................................................................... 48 
49  Interest on unpaid balance ......................................................................... 49 






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