Schedule CIR: Consolidated Return Income Reconciliation (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule CIR is a consolidated return income reconciliation schedule. It lists corporations included in a U.S. consolidated return and reports each member’s separate U.S. net income, Massachusetts filing information, income excluded from combined reports, and income
What you'll need
Have the following information ready for the 2025 Schedule CIR:
- The corporation’s name and federal identification number. If filing Form 355U, use the principal reporting corporation’s name.
- The parent corporation’s name, if different, and federal identification number.
- The number of corporations included in the U.S. consolidated return.
- Total assets from U.S. Schedule L, line 15.
- Each member’s name, federal identification number, entity type, and separate corporation U.S. net income.
- Whether each member files a Massachusetts return and the type of return filed.
- Each member’s income excluded from combined reports, non-unitary income allocated to Massachusetts, and share of combined income apportioned to Massachusetts.
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.
Common mistakes
- Do not submit a paper return. The form warns that electronic filing is required and paper returns will not be accepted.
Questions people ask
Can I file a paper return?
No. The form requires electronic filing and states that paper returns will not be accepted.
Whose name should I enter if I am filing Form 355U?
Enter the name of the principal reporting corporation.
Where do I get the total assets figure?
Use total assets from U.S. Schedule L, line 15.
Where can I get help with electronic filing?
Call 617-887-6367. The form also directs filers to the Massachusetts Department of Revenue’s electronic filing and payment requirements webpage.