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Ghosts on the ledger
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Screen MAAllocS - Massachusetts Income (Loss) Not Subject to Apportionment (1120)
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Allocation of Income (Loss)
Ordinary income (loss) / … / Differences and adjustments
Enter the amount of income (or loss) not subject to apportionment for the category of income. The application uses this amount to reduce the income that's multiplied by the apportionment percentage for each item on Schedule S, line 54 for nonresident shareholders, and then adds the amount in full as allocated to Massachusetts. The application also uses the sum of these amounts as an Other Adjustment on Schedule E, line 13, and then adds it to apportionable income on Schedule E, line 22.