Combined Form 355U when Form 355 or 355S has been accepted
Combined Form 355U is a separate return and it can be electronically filed if Form 355 or 355S has already been accepted.
If not making or subject to an affiliated group election, combined Form 355U and Form 355 or 355S, for the principal reporting corporation, are both created from the client file for the principal reporting corporation. If the electronic file for Form 355 or 355S has already been accepted, mark the
Suppress corporate electronic file when only filing other returns or extensions electronically
field in the MAELF
screen and leave the Suppress unitary electronic file when only filing other returns or extensions electronically
field unmarked in the MAUELF
screen.If making or subject to an affiliated group election, combined Form 355U is created from the consolidated client file and Form 355 or 355S, for the member returns, are created from the parent and subsidiary client files. If the electronic file for Form 355 or 355S has already been accepted or isn't needed, mark the
Suppress corporate electronic file when only filing other returns or extensions electronically
field in the MAELF
screen in each applicable member and leave the same field unmarked in the consolidated return.
