2020 Schedule CIR Instructions

Consolidated Return Income Reconciliation                               Column f
Schedule CIR, Consolidated Income Reconciliation, reconciles the        Enter the three-digit numeric code that identifies the type of Mass-
net income of corporations filing in Massachusetts that are part of     achusetts tax return being filed. Corporations filing both Form 355U
a U.S. consolidated return with the consolidated net income re-         and any other return must use the code for Form 355U. If not filing
ported to the IRS.                                                      Form 355U, do not complete columns g, h or i.
Taxpayers must file this schedule if their income is included in a      007: Form 3, Partnership Return
U.S. consolidated return. For corporations that are filing as mem-           Form 355SC, Security Corporation Excise Return
                                                                        350: 
bers of a Massachusetts unitary group, only one Schedule CIR
must be filed by the principal reporting corporation.                   346: Form 355U, Excise for Taxpayers Subject to Combined
                                                                          Reporting
Taxpayers must identify the parent corporation filing the federal
consolidated return (if different than the corporation filing the Mass- 374: Form 63-29A, Ocean Marine Profits tax return
achusetts return) and must also report the number of members            375: Form 63FI, Financial Institution Excise tax return
participating in the federal consolidated return and the total assets
as shown on the federal consolidated Schedule L.                        386: Form 63-20P, Premium Excise Return for Insurance
                                                                          Companies
Taxpayers must list each corporation included in the U.S. consoli-
dated return and its separate company income. The total number          387: Form 63-23P, Premium Excise return for Life Insurance
of these entries must equal the number of corporations participat-      Companies
ing in the return as reported in the header. A single entry is also re- 397: Form 355, Massachusetts Business or Manufacturing
quired for the total change to group income from all consolidation        Corporation Excise Return
adjustments made in reaching the U.S. consolidated return total.
                                                                        997: Other
The total of the amounts in column d must match the total income
as shown on the U.S. consolidated return of income before the           000: No Massachusetts return is being filed for this tax year
NOL deduction or any special deductions (from U.S. Form 1120,           Column g
line 28 or equivalent).                                                 Enter the amount of a member’s income excluded from the com-
General Information                                                     bined report from Schedule U-M, line 28, column d.
Column a                                                                Column h
Enter the legal name of the entity.                                     Enter the amount of a member's non-unitary income allocated to
                                                                        Massachusetts form Schedule U-ST, combine lines 12, 17 and 22
Column b                                                                to obtain this amount.
Enter the Federal Identification number.
                                                                        Column i
Column c                                                                Enter the member’s share of combined income apportioned to
01: U.S. domestic corporation                                           Massachusetts. From Schedule U-ST, combine lines 11, 16 and
02: U.S. domestic limited liability company                             21 to obtain this amount.
04: Other domestic entity
11: Foreign (non-U.S.) entity included in the U.S. consolidated
  return.
98: U.S. consolidation adjustments
99: U.S. eliminations from consolidation
Column d
Enter the current year separate company income before any net
operating loss deduction or special deductions (from U.S. Form
1120, line 28 or the equivalent).
Column e
Enter “Y” if a Massachusetts tax return is being filed by this entity.
Enter “N” if a Massachusetts tax return is not being filed by this
entity.