Schedule U-E: Massachusetts Unitary or Affiliated Group Income (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Schedule U-E reports a Massachusetts unitary or affiliated group's income, deductions, and Massachusetts adjustments to calculate combined taxable net income. It also reports worldwide property, wages, and receipts used for apportionment.
Who files this form
Schedule U-E reports Massachusetts unitary or affiliated group income. The form covers financial, non-financial and mixed groups and asks for the principal reporting corporation's information.
The supplied form does not state which groups are required to file this schedule.
What you'll need
The form calls for the following information:
- The principal reporting corporation's name, federal identification number, PBA code and unitary business identifier.
- The taxable period, group type and whether any group income is taxable in another state.
- Group income and deductions, including sales, cost of goods sold, dividends, interest, rents, royalties, capital gains or losses, and net gain or loss from Form 4797.
- Massachusetts income adjustments and deductions listed in Part 1.
- Members' worldwide property, wages and receipts information for Part 2, including financial institution information where applicable.
The supplied text does not list required supporting attachments.
How to file
File electronically. Paper versions of this return will not be accepted.
For questions about electronic filing, call 617-887-6367. See the Department of Revenue's electronic filing and payment requirements for more information.
Common mistakes
- Sending a paper return: The form is e-file only, and paper returns will not be accepted.
- Selecting more than one group type: Check only one: financial, non-financial or mixed.
- Entering a negative amount on line 35: The form says not to enter less than zero.
- Using the wrong sign on line 29: Enter decreases to allowable deductions as a negative amount.
Questions people ask
What tax period does this version cover?
It is for calendar year 2025 or a taxable period beginning in 2025.
Do I need to indicate income taxable in another state?
The form includes a box to check if any unitary or affiliated group income is taxable in another state.
Which groups must identify their method for allocating investment and trading asset income?
Financial institution groups and mixed groups must check the method used to allocate that income to Massachusetts: average value or gross income.
How is worldwide group receipts calculated on line 63?
Non-financial groups combine lines 59 through 62. Other groups combine lines 45 through 62.