Massachusetts Tax Treaty Positions

Tax Treaty Positions
Schedule TTP
CAUTION:
This tax return must
be filed electronically.
Paper versions of this return
will not be accepted.
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contact us at 617-887-6367.
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Massachusetts Department of Revenue

Schedule TTP
Tax Treaty Positions
For calendar year 2021 or taxable year beginning

2021

2021 and ending

Name of taxpayer 	

Federal Identification number (if none, enter “Foreign”)

Massachusetts return filed	

●

355

●

355U

●

355S

●

63 FI

Taxpayer’s U.S. address
City/Town 	

State 	

Zip	

Phone number

State 	

Zip	

Phone number

Taxpayer’s address in country of residence

d.

City/Town 	

● Yes  ●  No

ac
ce

nl

Is taxpayer filing one or more U.S. Form(s) 8833 with the IRS?

● Yes  ●  No

n.

y.

pt
e

Has taxpayer filed U.S. Form 1120F?

Type of treaty 	

EFi
le

Income tax

●

Applicable article(s)	

Other

tb

IRS Code provision(s) overruled or modified by treaty-based position

m

e

●

or
e

s

Income exclusions. Income to be excluded by application of the treaties identified above

m

w

ill

Explain the treaty-based return position taken

in

no

Provision(s) of the limitation-on-benefits article (if any) in the treaty on which taxpayer relies on to prevent application of the article

fo
r

Name of treaty country 	

at
io

O

Treaty information. If relying on multiple treaties, enter each treaty separately.

fo
r

ur
n

1 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

re
t

2 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

-9

3 Other FDAP gains, profits and income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

21

er

4 Other non-FDAP income to be excluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

d

Pa
p

5 Total income to be excluded by application of treaties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

an

Combined report filers only

Federal Identification number

16

-9

Name of principal reporting corporation 	

s

Amount of income excluded from return that is derived (directly or indirectly) from intangible property or service-related activities, the costs of which
generally are deductible for federal income tax purposes against the business income of other members of the Massachusetts combined group. List
amounts separately and identify the other member(s) claiming the deduction. See instructions.
Federal Identification number

Amount

Se

e

TI

R

Payer’s name

Reason for inclusion of the member claiming the benefit in the combined return (check one only):
● Member is incorporated in U.S.
● Member is a non-U.S. corporation that is taxable on its income in Massachusetts
● Member is a non-U.S. corporation, not described in the question above, with an average of property, payroll and sales in the U.S. of 20% or more
● Member is a non-U.S. corporation, not described in the question above, that derives at least 20% of gross income from services to other members
of the group