Schedule U-CI: Combined Income (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule U-CI reports a combined group's income, expenses, deductions, and certain income adjustments. It also reports information about members' U.S. income tax returns and must be filed electronically.
What you'll need
Have the information needed for these fields ready:
- The principal reporting corporation’s name and federal identification number.
- The taxable period’s beginning and ending dates, if not filing for calendar year 2025.
- Income and expense totals, including sales, cost of goods sold, dividends, interest, rents, royalties, gains and deductions.
- Form 4797 information for net gain or loss and Form 7205 information for the energy efficient commercial buildings deduction, if reporting those items.
- Intercompany dividend amounts and the income amounts requested for combined group members.
- Counts of members by U.S. return filing status and the number of different U.S. 1120 returns represented by members participating in a consolidated return.
The form does not provide a separate list of required attachments.
How to file
File electronically. The form states that paper returns will not be accepted.
For questions about electronic filing, call 617-887-6367. Visit the Massachusetts DOR electronic filing and payment requirements page for more information. The form also refers filers to TIRs 16-9 and 21-9.
Common mistakes
- Sending a paper return: Schedule U-CI is marked “E-File Only.” The form warns that paper returns will not be accepted.
Questions people ask
What tax period does this version cover?
It is for calendar year 2025 or a taxable period beginning in 2025. The form provides spaces for the taxable period’s beginning and ending dates.
Whose name and identification number go on the schedule?
Enter the principal reporting corporation’s name and federal identification number.
Where do I report the energy efficient commercial buildings deduction?
Line 25 is for this deduction and identifies Form 7205 as its source.
What U.S. return information does the schedule ask for?
Lines 33 through 36 ask for counts of members participating in a U.S. consolidated return, filing a separate company U.S. 1120 return, filing a U.S. 1120S return, or not filing a U.S. income return. Line 37 asks for the number of different U.S. 1120 returns represented by the members counted on line 33.