U-CI: Combined Income (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
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 following information ready to complete Schedule U-CI:
- The principal reporting corporation’s name, federal identification number, and taxable period.
- Totals for income, expenses, and deductions requested on lines 1–28.
- Intercompany dividend amounts and combined-group member income information requested on lines 29–32.
- Counts of members by U.S. return filing category, plus the number of different U.S. 1120 returns represented, for lines 33–37.
The form also references net gain or loss from Form 4797 for line 9 and the energy efficient commercial buildings deduction from Form 7205 for line 25.
How to file
File electronically. The form states that paper returns will not be accepted.
For questions about electronic filing, call 617-887-6367. For more information, visit the Massachusetts Department of Revenue’s electronic filing and payment requirements page. The form also points to TIRs 16-9 and 21-9.
Common mistakes
- Submitting a paper return: Schedule U-CI is e-file only. The form explicitly warns that paper versions will not be accepted.
Questions people ask
Can I file Schedule U-CI on paper?
No. The form requires electronic filing and states that paper returns will not be accepted.
Who can I contact with electronic filing questions?
Call 617-887-6367.
Where do I report net gain or loss from Form 4797?
Report it on line 9.
Where does the energy efficient commercial buildings deduction go?
Line 25 lists this deduction and identifies Form 7205 as its source.