Schedule U-MSI: Member’s Apportioned Share of Group Income (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule U-MSI reports a corporation’s apportioned share of a combined group’s income. It records Massachusetts apportionment factors and the corporation’s share of income, capital gains or losses, and section 1231 gains or losses.
What you'll need
Have the following information available to complete the schedule:
- Schedule U-E: The form uses the combined group’s total worldwide property, wages and sales, plus income or loss from line 33, capital gains or losses from line 31, and section 1231 gains or losses from line 32.
- Member and group details: The member’s name and federal identification number, principal reporting corporation’s name and federal identification number, unitary business identifier, tax type and group type.
- Massachusetts amounts: The member’s property, wages, sales and receipts for the applicable lines.
- Apportionment details: Any applicable special status and an explanation if the method of calculating one or more factors changed from the prior year.
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 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.
Questions people ask
What income amounts does Schedule U-MSI report?
It reports the corporation’s share of combined Massachusetts income excluding capital gains or losses, its share of capital gains or losses, and its share of section 1231 gains or losses.
Where do the combined group’s income amounts come from?
Use Schedule U-E, line 33, for Schedule U-MSI line 28; Schedule U-E, line 31, for line 30; and Schedule U-E, line 32, for line 32.
How should I enter the factor and apportionment percentages?
The form directs you to enter these percentages as decimals.
What if the method of calculating a factor changed from the prior year?
Fill in the oval on line 3 if the method of calculating one or more factors changed, and provide an explanation.