Schedule DRE: Disclosure of Disregarded Entity (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule DRE discloses a disregarded entity associated with a taxpayer. It reports the taxpayer’s return type, the entity’s identifying and contact information, its organization date, its effective date as a disregarded entity, and whether it is a QSUB.
Who files this form
Schedule DRE is used to disclose a disregarded entity.
For filers of a combined report (Form 355U), the schedule is required only if the owner of the disregarded entity is a taxable member of the group.
What you'll need
The form asks for the following information, but does not list supporting documents:
- Taxpayer name and Taxpayer Identification number.
- Type of return filed by the taxpayer.
- Disregarded entity name and Taxpayer Identification number, if applicable.
- Disregarded entity address and phone number.
- Date of organization and effective date as a disregarded entity.
- Whether the disregarded entity is a QSUB.
- Calendar year or taxable-year beginning and ending dates.
Common mistakes
Do not assume every combined-report filer needs this schedule. The notice for Form 355U filers says Schedule DRE is required only if the disregarded entity's owner is a taxable member of the group.
Questions people ask
What tax year does this version cover?
It covers calendar year 2025 or a taxable year beginning in 2025. The form provides spaces for the taxable-year beginning and ending dates.
Which return types are listed?
The form lists 355, 355S, 355U, 63 FI, and Other.
Does the form ask whether the disregarded entity is a QSUB?
Yes. It includes a field to fill in if the disregarded entity is a QSUB.
Does the disregarded entity need to provide a Taxpayer Identification number?
The form asks for the disregarded entity's Taxpayer Identification number if applicable.