Schedule S "S Corporation Distributive Income" - Massachusetts

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2017 SCHEDULE S, PAGE 1
FEDERAL IDENTIFICATION NUMBER
CORPORATION NAME
Schedule S S Corporation Distributive Income
2017
CLASSIFICATION INFORMATION
1
Gross receipts or sales (from U.S. Form 1120S, line 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2
Net gain. Not less than “0” (from U.S. Form 1120S, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3
Gross income from rental real estate activity (from U.S. Form 8825, line 18a) . . . . . . . . . . . . . . . . . . . . . . . . . 3
4
Gross income from other rental activity (from U.S. Form 1120S, Schedule K, line 3a) . . . . . . . . . . . . . . . . . . . 4
5
Interest income (from U.S. Form 1120S, Schedule K, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6
Dividend income (from U.S. Form 1120S, Schedule K, line 5a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7
Royalty income (from U.S. Form 1120S, Schedule K, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8
Net short-term capital gain. Not less than “0” (from U.S. Form 1120S, Schedule K, line 7) . . . . . . . . . . . . . . . 8
9
Net long-term capital gain. Not less than “0” (from U.S. Form 1120S, Schedule K, line 8a) . . . . . . . . . . . . . . . 9
10
Net gain under the provisions of Section 1231. Not less than “0” (from U.S. Form 1120S, Sched. K, line 9) 10
11
Other income. Not less than “0”. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12
Add lines 1 through 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
S corporations sharing common ownership and engaged in a unitary business with one or more entities, complete lines 13 through 16.
All other corporations, skip to line 17.
13
Receipts from inter-company transactions included in lines 1 through 11. See instructions . . . . . . . . . . . . . . 13
14
Total receipts excluding receipts from intercompany transactions. Subtract line 13 from line 12 . . . . . . . . . . 14
15
Total aggregated receipts of all other related entities. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17
Enter amount from line 12 or 16, whichever is applicable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
S CORPORATION INFORMATION
18
S-election effective date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19
Accounting method (fill in one) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Cash
Accrual
Other
20
How many Schedules SK-1 are attached to this return? Attach one for each person who was a shareholder at any
time during the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21
Fill in if any shareholders in this S corporation file as part of a nonresident composite income tax return . . . . . . . . . . . . . . . . . . . . . . . . . 3
22
If line 21 is filled in, enter Federal Identification number under which the composite return
is filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22
23
Number of shareholders included in composite return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
2017 SCHEDULE S, PAGE 1
FEDERAL IDENTIFICATION NUMBER
CORPORATION NAME
Schedule S S Corporation Distributive Income
2017
CLASSIFICATION INFORMATION
1
Gross receipts or sales (from U.S. Form 1120S, line 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2
Net gain. Not less than “0” (from U.S. Form 1120S, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3
Gross income from rental real estate activity (from U.S. Form 8825, line 18a) . . . . . . . . . . . . . . . . . . . . . . . . . 3
4
Gross income from other rental activity (from U.S. Form 1120S, Schedule K, line 3a) . . . . . . . . . . . . . . . . . . . 4
5
Interest income (from U.S. Form 1120S, Schedule K, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6
Dividend income (from U.S. Form 1120S, Schedule K, line 5a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7
Royalty income (from U.S. Form 1120S, Schedule K, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8
Net short-term capital gain. Not less than “0” (from U.S. Form 1120S, Schedule K, line 7) . . . . . . . . . . . . . . . 8
9
Net long-term capital gain. Not less than “0” (from U.S. Form 1120S, Schedule K, line 8a) . . . . . . . . . . . . . . . 9
10
Net gain under the provisions of Section 1231. Not less than “0” (from U.S. Form 1120S, Sched. K, line 9) 10
11
Other income. Not less than “0”. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12
Add lines 1 through 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
S corporations sharing common ownership and engaged in a unitary business with one or more entities, complete lines 13 through 16.
All other corporations, skip to line 17.
13
Receipts from inter-company transactions included in lines 1 through 11. See instructions . . . . . . . . . . . . . . 13
14
Total receipts excluding receipts from intercompany transactions. Subtract line 13 from line 12 . . . . . . . . . . 14
15
Total aggregated receipts of all other related entities. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17
Enter amount from line 12 or 16, whichever is applicable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
S CORPORATION INFORMATION
18
S-election effective date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19
Accounting method (fill in one) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Cash
Accrual
Other
20
How many Schedules SK-1 are attached to this return? Attach one for each person who was a shareholder at any
time during the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21
Fill in if any shareholders in this S corporation file as part of a nonresident composite income tax return . . . . . . . . . . . . . . . . . . . . . . . . . 3
22
If line 21 is filled in, enter Federal Identification number under which the composite return
is filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22
23
Number of shareholders included in composite return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
FEDERAL IDENTIFICATION NUMBER
2017 SCHEDULE S, PAGE 2
If a loss, mark an X in box at left
5
S CORPORATION INCOME
24
Ordinary business income or loss (from U.S. Form 1120S, line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25
Other income (from U.S. Form 1120S, Schedule K, line 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26
Foreign, state or local income, franchise, excise or capital stock taxes deducted from U.S. net income . . . . . 26
27
Subtotal. Add lines 24 through 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
28
Other Massachusetts gains or losses. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29
Subtotal. Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30
Other adjustments, if any . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31
Massachusetts ordinary income or loss. Add lines 29 and 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
32
Net income or loss from rental real estate activity (from U.S. Form 1120S, Schedule K, line 2) . . . . . . . . . 32
33
Adjustments (if any) to line 32. Enter the line number and amount from U.S. Form 1120S to which the adjustment applies.
0 0
a. Line number
Amount
0 0
0 0
b. Line number
Amount
Total adjustments 33
0 0
34
Adjusted Mass. net income or loss from rental real estate activities. Combine lines 32 and 33 3 34
35
Net income or loss from other rental activity (from U.S. Form 1120S, Schedule K, line 3c) . . . . . . . . . . . 35
36
Adjustments (if any) to line 35. Enter the line number and amount from U.S. Form 1120S to which the adjustment applies.
0 0
a. Line number
Amount
0 0
0 0
b. Line number
Amount
Total adjustments 36
0 0
37
Adjusted Mass. net income or loss from other rental activities. Combine lines 35 and 36. . . . . 3 37
38
U.S. portfolio income, excluding capital gains (from U.S. Form 1120S, Schedule K, lines 4, 5a and 6) . . . . . 38
39
Interest on U.S. obligations included in line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
40
5.1% interest included in line 38. Enclose statement listing sources and amounts . . . . . . . . . . . . . . . . . . . . . 40
41
Other interest and dividend income included in line 38. Enclose statement listing sources and amounts . . . . 41
42
Foreign state and municipal bond interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
43
Royalty income included in line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
44
Other income included in line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
45
Total short-term capital gains included in U.S. Form 1120S, Schedule D, line 7 . . . . . . . . . . . . . . . . . . . . . . . 45
46
Total short-term capital losses included in U.S. Form 1120S, Schedule D, line 7 . . . . . . . . . . . . . . . . . . . 46
47
Gain on the sale, exchange or involuntary conversion of property used in a trade or business and held
for one year or less (from U.S. Form 4797). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
48
Loss on the sale, exchange or involuntary conversion of property used in a trade or business and held
for one year or less (from U.S. Form 4797) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
2017 SCHEDULE S, PAGE 3
FEDERAL IDENTIFICATION NUMBER
CORPORATION NAME
S CORPORATION INCOME (cont’d.)
49
Net long-term capital gain or loss (from U.S. Form 1120S, Schedule D, line 15) . . . . . . . . . . . . . . . . . . . 49
50
Net gain or loss under the provisions of Section 1231 (from U.S. Form 1120S, Sched. K, line 9) . . . . . . 50
51
Other long-term gains or losses. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
52
Long-term gains on collectibles included in line 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
53
Differences and adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
RESIDENT AND NONRESIDENT RECONCILIATION
S corporations owned by a nonresident shareholder(s) and with income derived from business activities in another state, and which activities
provide that state with the power to levy an income tax or a franchise tax, complete Schedule F, Income Apportionment, and then lines 54–57.
54
Nonresident shareholder value. Enter the nonresident shareholder portion of the amounts from the
following Schedule S lines.
a. Line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54a
b. Line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54b
c. Line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54c
d. Line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54d
e. Line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54e
f. Line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54f
g. Line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54g
h. Line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54h
i. Line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54i
j. Line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54j
k. Line 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54k
l. Line 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54l
m.Line 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54m
n. Line 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54n
o. Line 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54o
p. Line 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54p
q. Line 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54q
FEDERAL IDENTIFICATION NUMBER
2017 SCHEDULE S, PAGE 4
55
Nonresident taxable income. Multiply the amounts from lines 54a through 54q by the apportionment
percentage in Form 355S, Schedule F, line 5.
a. Line 54a times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55a
b. Line 54b times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55b
c. Line 54c times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55c
d. Line 54d times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55d
e. Line 54e times apportionment percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55e
f. Line 54f times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55f
g. Line 54g times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55g
h. Line 54h times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55h
i. Line 54i times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55i
j. Line 54j times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55j
k. Line 54k times apportionment percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55k
l. Line 54l times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55l
m.Line 54m times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55m
n. Line 54n times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55n
o. Line 54o times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55o
p. Line 54p times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55p
q. Line 54q times apportionment percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55q
2017 SCHEDULE S, PAGE 5
FEDERAL IDENTIFICATION NUMBER
CORPORATION NAME
56
Resident shareholder value. Enter the resident shareholder portion of the amounts from the following
Schedule S lines.
a. Line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56a
b. Line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56b
c. Line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56c
d. Line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56d
e. Line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56e
f. Line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56f
g. Line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56g
h. Line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56h
i. Line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56i
j. Line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56j
k. Line 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56k
l. Line 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56l
m.Line 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56m
n. Line 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56n
o. Line 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56o
p. Line 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56p
q. Line 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56q
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