Schedule TTP: Tax Treaty Positions (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule TTP reports tax treaty positions and income excluded under those treaties. It asks for treaty details, an explanation of the position taken, and additional information for combined report filers.
What you'll need
Have the following information ready to complete Schedule TTP:
- Taxpayer name, federal ID number, reference ID number if any, addresses and phone numbers.
- The Massachusetts return filed: Form 355, 355U, 355S or 63 FI.
- Whether you filed U.S. Form 1120F or are filing one or more U.S. Forms 8833 with the IRS.
- Each treaty’s country, type and applicable articles, along with the IRS Code provisions overruled or modified by your treaty-based position.
- Any limitation-on-benefits provisions you rely on, and an explanation of your treaty-based return position.
- Amounts of income to be excluded under the treaties, broken down by the categories on the schedule.
Combined report filers also need the principal reporting corporation’s name and federal ID number, the requested payer names and federal ID numbers, excluded-income amounts, and the reason for including the member claiming the benefit 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
- Sending a paper return: The form warns that electronic filing is required and paper returns will not be accepted.
- Combining multiple treaties into one entry: The form says to enter each treaty separately when relying on multiple treaties.
- Checking multiple reasons in the combined-report section: Check only one reason for including the member claiming the benefit in the combined return.
Questions people ask
What should I enter if I do not have a federal ID number?
Enter “Foreign” in the federal ID number field.
Can I report more than one treaty?
Yes. Enter each treaty separately, including its country, type and applicable articles.
Which income exclusions does Schedule TTP list?
The schedule has separate lines for interest; royalties; other FDAP gains, profits and income; and other non-FDAP income. Line 5 is for total income excluded by application of treaties.
What extra income information does the combined-report section request?
It asks for excluded income derived directly or indirectly from intangible property or service-related activities whose costs generally are deductible for federal income tax purposes against other Massachusetts combined-group members’ business income. List amounts separately and identify the other members claiming the deduction, including the requested payer names and federal ID numbers.