Schedule U-MTI: Member’s Taxable Income from Sources Other Than the Unitary Business (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Schedule U-MTI reports a member’s taxable income from sources other than the unitary business. It calculates income from non-unitary activities, Massachusetts adjustments and deductions, and the income and gains allocated or apportioned to Massachusetts.
Who files this form
Schedule U-MTI reports a member’s taxable income from sources other than the unitary business. The form includes tax-type choices for financial institutions and business corporations.
The supplied form does not explain the specific conditions that require a member to file this schedule.
What you'll need
Have the information requested by the form ready:
- The member’s name, federal identification number and tax type.
- The principal reporting corporation’s name and federal identification number.
- The taxable period.
- Non-unitary income and deductions, including sales, cost of goods sold, dividends, interest, rents, royalties and gains or losses.
- Net gain or loss from Form 4797, if applicable.
- Massachusetts adjustments, allowable deductions and exceptions to expense add-backs.
- The apportionment percentage and income or gains allocated or apportioned to Massachusetts.
The supplied text does not list required supporting 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. See the Massachusetts Department of Revenue’s electronic filing and payment requirements for more information. The form also refers filers to TIRs 16-9 and 21-9.
Common mistakes
- Submitting a paper return: The form is marked “E-File Only” and warns that paper returns will not be accepted.
Questions people ask
What income does Schedule U-MTI report?
It reports a member’s taxable income from sources other than the unitary business, including non-unitary income and gains or losses allocated or apportioned to Massachusetts.
Which tax year does this version cover?
The form is for calendar year 2025 or a taxable period beginning in 2025.
Whose identifying information goes on the form?
Enter the member’s name and federal identification number, along with the principal reporting corporation’s name and federal identification number. The form also asks for the member’s tax type.
Are capital gains and section 1231 gains reported separately?
Yes. Lines 28 and 29 separately report the member’s non-unitary capital gain or loss and section 1231 gain or loss allocated or apportioned to Massachusetts. Line 27 reports non-unitary income excluding capital gains or losses allocated or apportioned to Massachusetts.