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should file Form 355. DOR also has the following tax forms to meet the unique filing needs of combined filers, security corporations and S cor porations. Corporations participating in a combined report of their net income to Massachusetts must file Form 355U. Most combined report filers will also pay the non-income measure of excise when fil-
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355U. A separate return (Form 355 or Form 355S, as appropriate) is only required if the corpora-tion’s federal taxable year ends on a a different date than the taxable year of the combined report. See Special Situati ons below. What Is Nexus for Massachusetts Corporate Excise Purposes? A corporation that owns or uses any part of its
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