Schedule U-INS: Payment to Insurance Companies Under Common Ownership (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule U-INS reports deductions for premiums and other amounts paid directly or indirectly to insurance affiliates under common ownership. It also identifies the member, insurance affiliate and principal reporting corporation, along with the types of tax returns f
What you'll need
Have the following information ready for the 2025 Schedule U-INS:
- The member’s name and federal identification number.
- The insurance affiliate’s name and federal identification number, if applicable.
- The principal reporting corporation’s name and federal identification number.
- The type of U.S. and Massachusetts tax returns filed by the insurance affiliate, if any.
- The amount deducted for premiums paid directly or indirectly to the insurance affiliate.
- Deductions for all other amounts paid directly or indirectly to the insurance affiliate.
- The taxable period’s beginning and ending dates, if not reporting for calendar year 2025.
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. The form also refers to TIRs 16-9 and 21-9.
Common mistakes
- Sending a paper return. The form is marked “E-File Only” and warns that paper returns will not be accepted.
Questions people ask
What amounts go on lines 1 and 2?
Line 1 asks for the amount deducted for premiums paid directly or indirectly to the insurance affiliate. Line 2 asks for deductions for all other amounts paid directly or indirectly to that affiliate.
What U.S. tax return choices are listed for the insurance affiliate?
The choices are 1120, 1120F, “Filed other,” and “Did not file.”
What Massachusetts tax return choices are listed for the insurance affiliate?
The choices are 63-20P, 63-23P, “Filed other,” and “Did not file.”