Schedule F: Income Apportionment (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule F calculates the Massachusetts income apportionment percentage for 2025. It reports business locations outside Massachusetts and Massachusetts and worldwide property, payroll, and sales amounts used to calculate apportionment factors.
Who files this form
Schedule F reports a corporation’s income apportionment. The form lists return types 355, 355S, 355U, and M-990T, with a direction to see instructions for M-990T.
The form includes options for mutual fund service corporations and industry-specific apportionment. It does not state detailed rules for determining who must file.
What you'll need
Have the following information ready for the applicable parts of Schedule F:
- Corporation name, federal identification number, and return type.
- Business locations outside Massachusetts, including each location’s city, state, and function, whether it accepts orders, and whether the corporation is registered to do business and files returns in that state.
- Massachusetts and worldwide amounts for owned and rented tangible property, payroll, and sales, as applicable.
- Sales details for tangible goods, services including mutual fund sales, rents and royalties, and other sales.
If the sales factor is inapplicable, the form calls for an attached statement.
How to file
File electronically. The form warns that paper returns will not be accepted.
For questions about electronic filing, call 617-887-6367. The form directs filers to the Massachusetts DOR electronic filing and payment requirements page for more information.
Common mistakes
- Sending a paper return: The form repeatedly warns that electronic filing is required and paper returns will not be accepted.
Questions people ask
How do I calculate the sales apportionment percentage?
For corporations other than those reporting mutual fund sales under the special rule, divide Massachusetts total sales by worldwide total sales from line 3f. Enter the result on line 3g. This rule includes mutual fund service corporations reporting non-mutual fund sales.
What calculation applies to mutual fund corporations reporting mutual fund sales?
Divide Massachusetts mutual fund sales by total mutual fund sales from line 3c, and enter the result on line 3g.
What if the sales factor is inapplicable?
The form directs you to mark the applicable oval and attach a statement. Complete line 4 by adding the remaining property and/or payroll apportionment percentages and dividing by 2 if both factors apply, or by 1 if only one applies. The form also directs you to see instructions.
What goes on line 5?
Enter the sales apportionment percentage from line 3g. If the sales factor is inapplicable, enter the amount from line 4 instead. For industry-specific apportionment, the form directs you to see instructions.