355Q: Application for Manufacturing Classification (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form 355Q is an application for manufacturing classification for a corporation. It collects information about business locations, manufacturing processes, employees, machinery, property, floor space and gross receipts.
Who files this form
Form 355Q is an application for manufacturing classification in Massachusetts. 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 it is not, provide the date that activity will begin.
When it's due
- For 2025 classification, send the application on or before January 31, 2025.
- 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 the date the application was sent.
What you'll need
Have the following information ready to complete the form:
- Corporation name, federal identification number, address, phone number, and date and state of incorporation.
- All Massachusetts business locations and the activities performed at each.
- The principal Massachusetts business activity, activities outside Massachusetts, and detailed manufacturing processes, including raw materials and work performed by employees or contractors.
- Massachusetts payroll and employee totals, plus the percentages directly engaged in manufacturing.
- Details about Massachusetts manufacturing machinery, including number, type, condition and original cost. For leased machinery, provide annual rental cost.
- Original costs of other Massachusetts machinery and total tangible property, or annual rental costs if leased.
- Massachusetts floor space and the percentage used directly in manufacturing.
- Prior-year Massachusetts gross receipts and current-year estimated gross receipts, with the manufacturing percentage for each.
- Any other facts supporting manufacturing classification.
Attach additional statements where necessary, as allowed by the form. Include an officer's signature and title, the date, and a contact person's name and phone number.
How to file
Review 830 CMR 58.2.1(7) of the Manufacturing Corporations regulation for the specific procedure for obtaining manufacturing classification approval.
Complete the corporation details, location list and classification questions. Attach statements where necessary. An officer must sign and date the declaration that the statements are true, correct and complete to the best of their knowledge and belief.
Mail the completed form to:
Massachusetts Department of Revenue
PO Box 7027
Boston, MA 02204
Common mistakes
- Missing the January 31 deadline. Late applications are reviewed for the following calendar year. The USPS postmark determines when the application was sent.
- Overlooking the headquarters exclusions. If the corporation owns or rents premises outside Massachusetts, follow the form's directions to exclude the applicable in-state headquarters payroll and floor space from the denominators used in the percentage calculations.
- Leaving out manufacturing receipts because sales went elsewhere. For both prior-year receipts and current-year estimates, include all manufacturing receipts regardless of the destination of the sales.
- Not reviewing the classification procedure. The form specifically directs taxpayers to review 830 CMR 58.2.1(7).
Questions people ask
What if manufacturing has not started yet?
Answer “No” to question 1 and enter the date manufacturing will begin, using the requested month/day/year format.
Do I need to describe work done by contractors?
Yes. Question 4 asks for detailed descriptions of manufacturing processes or activities performed both by your employees at Massachusetts premises and by others on a contract, fee or other basis.
How do I report leased machinery?
Provide the annual rental cost where the machinery questions request cost information for leased equipment.
Who signs the application?
An officer signs the declaration and provides their title and the date. The form also asks for a contact person's name and phone number.