355Q: Application for Manufacturing Classification (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
Massachusetts Form 355Q is an application for manufacturing corporation classification. It collects information about a corporation’s business locations, manufacturing processes, employees, machinery, property, floor space and gross receipts.
Who files this form
Form 355Q is an application for Massachusetts manufacturing classification. The form directs corporations whose corporate purposes include the right to manufacture to complete and return it so they can be properly classified.
You must indicate whether the corporation is currently manufacturing in Massachusetts. If not, provide the date that activity will begin.
When it's due
For classification for calendar year 2024, send the application to the Department of Revenue on or before January 31.
Applications sent after January 31 are reviewed for classification for the following calendar year. The United States Postal Service postmark on the mailing envelope determines when the application was sent.
What you'll need
Gather the information needed to complete the form:
- Corporation name, Federal Identification number, address, phone number, and incorporation date and state.
- Massachusetts business locations and the activities performed at each location.
- Descriptions of Massachusetts business activities, activities outside Massachusetts, and manufacturing processes, including raw materials and work performed by others.
- Massachusetts employee counts, total pay, and the percentages directly connected to manufacturing.
- Details about manufacturing machinery, including number, type, condition and original cost, or annual rental cost if leased.
- Original costs, or annual rental costs if leased, for other Massachusetts machinery and total tangible property.
- Massachusetts floor space and the percentage used directly in manufacturing.
- Gross receipts from Massachusetts activities for the preceding year, estimates for the current year, and the manufacturing share of each.
- Other facts supporting manufacturing classification.
Attach additional statements where the form allows them if you need more space. Provide an officer’s signature and title, the date, and a contact person’s name and phone number.
How to file
Complete both pages, attach statements if necessary, and have an officer sign and date the declaration.
Mail the completed form to:
Massachusetts Department of Revenue
PO Box 7027
Boston, MA 02204
The form also tells taxpayers to review 830 CMR 58.2.1(7) of the Manufacturing Corporations regulation for the specific procedure for obtaining classification approval.
Common mistakes
- Sending the application late: Applications sent after January 31 are reviewed for the following calendar year, not the year for which classification was sought.
- Overlooking the headquarters exclusions: Questions 5 and 9 contain special denominator exclusions for in-state headquarters personnel or space when the corporation owns or rents premises outside Massachusetts. Follow those directions when calculating the percentages.
- Leaving out manufacturing receipts because of the sales destination: The receipts questions require all manufacturing receipts from Massachusetts activity, regardless of where the sales are destined.
- Using the wrong receipts period: Question 10 asks for the preceding year’s receipts. Question 11 asks for estimated current-year receipts.
Questions people ask
What if the corporation has not started manufacturing in Massachusetts?
Answer “No” to question 1 and enter the date manufacturing activity will begin in mm/dd/yyyy format.
Do I need to describe work performed by contractors?
Yes. Question 4 asks for detailed descriptions of manufacturing processes or activities performed by your employees on your Massachusetts premises and by others on a contract, fee or other basis.
How do I report leased machinery or tangible property?
For the machinery and tangible property questions, provide the annual rental cost if the property is leased.
Who signs the form?
An officer signs the declaration and provides their title and the date. The declaration states, under penalties of perjury, that the statements are true, correct and complete to the best of the officer’s knowledge and belief.