Massachusetts Member’s Taxable Income from Sources Other Than the Unitary Business

Member’s Taxable Income from Sources Other Than the Unitary Business
sch. U-MTI
CAUTION:
This tax return must
be filed electronically.
Paper versions of this return
will not be accepted.
If you have questions about filing electronically,
contact us at 617-887-6367.
See https://www.mass.gov/info-details/dor-e-filing-and-paymentrequirements for further information about our electronic filing and
payment requirements.

2021

Schedule U-MTI
Member’s Taxable Income from Sources
Other Than the Unitary Business

For calendar year 2021 or taxable period beginning

Massachusetts
Department of
Revenue

2021 and ending

Member’s name

Federal Identification number

3

3

Tax type:

Business corporation
Federal Identification number

3

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Net sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1
Cost of goods sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2
Gross profit. Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4
Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5
Gross rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6
Gross royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 7
Capital gain net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8
Net gain or (loss) from Form 4797. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9
Other income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10
Total income. Combine lines 3 through 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Total deductions for non-unitary business activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12
Net income from non-unitary activity before Massachusetts adjustments. Subtract line 12 from line 11. . . . . . . . . . . . . . . . . 13
Sections 31I and 31K intangible expense add back adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 14
Sections 31J and 31K interest expense add back adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15
Other Massachusetts adjustments to non-unitary business income or expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 16
Subtotal of Massachusetts net income before additional deductions. Combine lines 13 through 16. . . . . . . . . . . . . . . . . . . . 17
Dividends received deduction, if applicable to non-unitary income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 18
Exceptions to the add back of intangible expenses for non-unitary business activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 19
Exceptions to the add back of interest expenses for non-unitary business activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20
Other allowable deductions under chapter 63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 21
Massachusetts net income derived from non-unitary business activity. Subtract total of lines 18 through 21 from line 17. . . 22
Non-unitary capital gains or (losses) included above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 23
Non-unitary section 1231 gains or (losses) included above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 24
Non-unitary net income excluding capital gains or (losses). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Apportionment percentage for the non-unitary income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26
Member’s non-unitary income excluding capital gains or (losses) allocated or apportioned to Massachusetts. . . . . . . . . . . . 27
Member’s non-unitary capital gain or (loss) allocated or apportioned to Massachusetts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Member’s non-unitary section 1231 gain or (loss) allocated or apportioned to Massachusetts. . . . . . . . . . . . . . . . . . . . . . . . 29

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Financial institution

Name of principal reporting corporation