Schedule CG: Combined Reporting Allocation Schedule (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule CG is the Combined Reporting Allocation Schedule for 2025. It reports the members' total excise tax due, calculates the required annual payment, and lists prior-year overpayments, estimated tax payments, and extension payments for the principal reporting co
What you'll need
Have these records and details ready to complete Schedule CG:
- 2025 Form 355U: tax from line 27, total pass-through entity withholding from line 33, and total refundable credits from line 34.
- Prior-year returns: the prior-year Form 355U and individual members’ separate returns for period end dates and overpayment amounts.
- Payment records: first through fourth estimated tax installments and extension payments made by the principal reporting corporation and separately by individual members.
- Group tax totals: total income and non-income tax due for all members, plus any overpayment credited from the prior period.
- Identification details: the principal reporting corporation’s name, federal identification number, address, contact person, and telephone number, plus the names and federal identification numbers of members listed in Part 4.
How to file
File electronically. The form states that paper returns will not be accepted.
For questions about electronic filing, call 617-887-6367. See the Massachusetts Department of Revenue’s electronic filing and payment requirements for more information. The form also refers to TIRs 16-9 and 21-9.
Common mistakes
- Sending a paper return: Schedule CG is marked “E-File Only.” Paper returns will not be accepted.
Questions people ask
What tax period does this Schedule CG cover?
This version is for calendar year 2025 or a taxable period beginning in 2025. The form has spaces for the taxable period’s beginning and ending dates.
How do I calculate the tentative required annual payment?
In Part 2, enter the 2025 tax from Form 355U, line 27, on line 1. Enter 90% of that amount on line 2.
How do withholding and refundable credits affect the Part 2 balance?
Enter total pass-through entity withholding from Form 355U, line 33, on Part 2, line 3, and total refundable credits from Form 355U, line 34, on line 4. Subtract those two amounts from line 2 to calculate line 5. The balance cannot be less than zero.
Where do I report payments made separately by individual members?
Use Part 4, “Additional Payments Made Separately by Individual Members.” It has entries for each listed member’s prior-year overpayment, four estimated tax installments, and amount paid with an extension.
Where do I report the principal reporting corporation’s payments?
Use Part 3. It asks for the prior-year combined report’s period end date, the prior-year Form 355U overpayment, four estimated tax installments, and the extension payment made by the principal reporting corporation.