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Future of professionals report 2025
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Screen MACIR - Massachusetts Consolidated Income Reconciliation (1120)
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Schedule CIR
Members of a federal consolidated return not included in a Massachusetts combined group
Enter information for any members of the federal consolidated return that aren't members of the Massachusetts combined group filing Form 355U. Corporations filing Form 355 that are part of a federal consolidated return will need to enter each member of the federal consolidated group in the statement attached to this box.
Total assets
Corporations that aren't part of a Massachusetts combined unitary group and Massachusetts combined unitary groups not making or subject to an affiliated group election should enter the amount of total assets, from the federal consolidated return. In the case of a Massachusetts combined unitary group making or subject to an affiliated group election, this amount is automatically calculated based on the federal consolidated group.
Consolidated eliminations
Corporations that aren't part of a Massachusetts combined unitary group and Massachusetts combined unitary groups not making or subject to an affiliated group election should enter the amount of consolidated eliminations, if any, from the federal consolidated return. In the case of a Massachusetts combined unitary group making or subject to an affiliated group election, this amount is automatically calculated based on the eliminations client attached to the federal group.
Federal consolidated taxable income
Corporations that aren't part of a Massachusetts combined unitary group and Massachusetts combined unitary groups not making or subject to an affiliated group election will need to enter the amount of consolidated taxable income from federal Form 1120, line 28. In the case of a Massachusetts combined unitary group making or subject to an affiliated group election, this amount is automatically calculated based on the separate company income from each member’s federal Form 1120, line 28.