Schedule TTP: Tax Treaty Positions (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
Massachusetts Schedule TTP reports treaty-based tax return positions and income excluded under those treaties for 2024. It identifies the treaties and applicable provisions, explains the positions taken, and includes additional reporting for combined report filers.
Who files this form
Schedule TTP reports treaty-based return positions and income excluded by applying tax treaties. The form lists Massachusetts returns 355, 355U, 355S and 63 FI.
It also has a section for combined report filers only. The form does not provide a separate explanation of who is required to file this schedule.
What you'll need
Have the following information ready to complete the form:
- Taxpayer name, federal ID number, reference ID number if any, and the Massachusetts return filed.
- U.S. address and address in the country of residence, including phone numbers.
- Whether the taxpayer has filed U.S. Form 1120F or is filing one or more U.S. Forms 8833 with the IRS.
- Treaty country, treaty type, applicable articles, and IRS Code provisions overruled or modified by the treaty-based position.
- Any limitation-on-benefits provisions relied on, plus an explanation of the treaty-based return position.
- Income exclusion amounts for interest, royalties, other FDAP gains, profits and income, and other non-FDAP income.
Combined report filers also need the principal reporting corporation’s name and federal ID number. The form asks for specified intangible-property or service-related income exclusions, the amounts and identities of other group members claiming related deductions, and the reason the member claiming the treaty benefit is included in the combined return.
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
- Submitting a paper return. The form is marked “E-File Only” and warns that paper returns will not be accepted.
Questions people ask
What if the taxpayer has no federal ID number?
Enter “Foreign” in the federal ID number field.
What if the taxpayer relies on more than one treaty?
Enter each treaty separately.
What income exclusions does the form ask me to report?
The form has separate lines for interest, royalties, other FDAP gains, profits and income, and other non-FDAP income. It also asks for the total income excluded by applying the treaties.
Do combined report filers have an additional section?
Yes. That section asks for the principal reporting corporation’s information, certain income exclusions involving other group members, and the reason the member claiming the benefit is included in the combined return. Check only one reason.