PRINT IN BLACK INK                                FOR PRIVACY ACT NOTICE,                                      1
                                                                                                                                 SEE INSTRUCTIONS.

Form 355S                 S Corporation Excise Return                                                                                                                                     2009
Ovals must be filled in completely. Example:              If filing a calendar year return, leave blank. All others, enter appropriate dates below:

Tax year beginning (month–day–year)                                            Tax year ending (month–day–year)
CORPORATION NAME                                                                                                                 FEDERAL IDENTIFICATION NUMBER (FID)

PRINCIPAL BUSINESS ADDRESS                                                    CITY/TOWN/POST OFFICE                                  STATE                       ZIP + 4

PRINCIPAL BUSINESS ADDRESS IN MASSACHUSETTS (IF DIFFERENT)                    CITY/TOWN/POST OFFICE                                  STATE                       ZIP + 4

  Are you a member of a lower-tier entity?                    Yes No

1 Is the corporation incorporated within Massachusetts?. . . . . . . . . . . . . . . . . . . . . .              3 Yes       No

2 Type of corporation (select one, if applicable; enclose Form F-2). . . . . . . . . . . . . . .                3 Section 38 manufacturer                               Mutual fund service 

3 Type of corporation (select one, if applicable) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3     R&D       Classified mfg                                             RICREIT

4 Did the corporation or predecessor file Form 3F in 2008? . . . . . . . . . . . . . . . . . . . . 3              Yes       No

5 Is the corporation filing a Massachusetts unitary return?. . . . . . . . . . . . . . . . . . . . .            3 Yes       No

6 Is the corporation the parent of another corporation? . . . . . . . . . . . . . . . . . . . . . . .           3 Yes       No

7 Is the corporation an insurance mutual fund holding corporation? . . . . . . . . . . . . .                    3 Yes       No

8 Is the corporation requesting alternative apportionment (enclose Form AA-1)? . . . 3                            Yes       No

9 Is this a final Massachusetts return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Yes       No

10Principal business code (from U.S. return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310

11FID of principal reporting corporation, if answer to line 5 is Yes . . . . . . . . . . . . . . . . . . . . . . . . . . 311

12Average number of employees in Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13Average number of employees worldwide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14Date of charter in Massachusetts or first date of business in Massachusetts. . . . . . . . . . . . . . . . . . . . . . . . . . 14

15Last year audited by IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315

16Have adjustments been reported to Massachusetts?               Yes           No

17Is the corporation deducting intangible or interest expenses paid to a related entity?                         3Yes       No

18Is the taxpayer enclosing a Taxpayer Disclosure Statement?      3            Yes         No

  SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete.
  Signature of appropriate officer (see instructions)     Date   Print paid preparer’s name                       Preparer’s SSN
                                                              //                                                  or PTIN   3
  Title                                                          Paid preparer’s phone                            Paid preparer’s
                                                                 (            )                                   EIN
  Are you signing as an authorized delegate of the appropriate   Paid preparer’s signature                                       Date                                                     Fill in if self-employed
  corporate officer?      Yes (enclose Form M-2848)           No                                                                     //
  Mail to: Massachusetts Department of Revenue, PO Box 7025, Boston, MA 02204.

                                                                                                                                                                                         2
                                                               2009 FORM 355S, PAGE 2

Excise Calculation                                                                                                                                                                     2009

1 Taxable Massachusetts tangible property, 
  if applicable (from Schedule C, line 4). . . . . . . . 3                                 ×.0026 =                                                        31

2 Taxable net worth, if applicable 
  (from Schedule D, line 10). . . . . . . . . . . . . . . . . 3                            ×.0026 =                                                        32

3 Qualified taxable income and passive income . . . . . . . . 3                            ×.095 =                                                         33

4 Income (from 2009 Schedule S, line 17). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3           4

5 Income taxable in Massachusetts (from Schedule E, line 26). Enter “0” if a loss. . . . . . . . . . . . . . . . . . . . . 3                                5

6 If line 4 is less than $6 million, enter “0.” If line 4 is $6 million or more, but less than $9 million, 
  multiply line 5 by .028. If line 4 is $9 million or more, multiply line 5 by .042. . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Credit recapture. Enclose Schedules H and/or H-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                7

8 Excise before credits. Add line 1 or 2, whichever applies, to total of lines 3, 6 and 7. . . . . . . . . . . . . . . . . . . . 8

9 Total credits (from Schedule CR, line 15 or Schedule U-IC, lines 37 and 40). . . . . . . . . . . . . . . . . . . . . . . . 3                              9

10Excise after credits. Subtract line 9 from line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
                                                                                                                                                                                       456
11Minimum excise (cannot be prorated). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12Excise due before voluntary contribution. (line 10 or 11, whichever is greater). . . . . . . . . . . . . . . . . . . . . . . 12

13Voluntary contribution for endangered wildlife conservation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                       13

14Excise due plus voluntary contribution. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                       14

152008 overpayment applied to your 2009 estimated tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                      15

162009 Massachusetts estimated tax payments (do not include amount in line 15) . . . . . . . . . . . . . . . . . . . 3                                      16

17Payment made with extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3        17

18Pass-through entity withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3       18

19Refundable film credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319

20Refundable dairy credit. Enter certificate number 3                . . . . . . . . . . . 3                                                                20

21Refundable life science credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3    21

22Total payments. Add lines 15 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23Amount overpaid. Subtract line 14 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24Amount overpaid to be credited to 2010 estimated tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                     24

25Amount overpaid to be refunded. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . Refund                                 325

26Balance due. Subtract line 22 from line 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance due                      326

27a. M-2220 penalty3                       b. Late file/pay penalties. . . . . . a +                       b =                                              27

28Interest on unpaid balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29Total payment due at time of filing. Make check payable to Commonwealth of Massachusetts.Total due                                                       329

                                                                                                                                                                                   3
                                                                             2009 FORM 355S, PAGE 3
CORPORATION NAME                                                                                         FEDERAL IDENTIFICATION NUMBER

Schedule A      Balance Sheet                                                                                                                                                    2009
 Assets                                                         A.            B. Accumulated depreciation                                                          C.
                                                                Original cost and amortization                                                                     Net book value
1Capital assets in Massachusetts:
 a.Buildings. . . . . . . . . . . . . . . . . . . . 3     1a                 3

 b.Land . . . . . . . . . . . . . . . . . . . . . . . 3   1b
 c.Motor vehicles and trailers . . . . . . 3              1c                 3

 d.Machinery taxed locally. . . . . . . . . 3             1d                 3

 e.Machinery nottaxed locally . . . . . . . 1e

 f.Equipment. . . . . . . . . . . . . . . . . . . . . 1f

 g.Fixtures . . . . . . . . . . . . . . . . . . . . . . . 1g

 h.Leasehold improvements taxed 
 locally . . . . . . . . . . . . . . . . . . . . . . . . 31h                 3

 i.Leasehold improvements not
 taxed locally. . . . . . . . . . . . . . . . . . . . . . 1i

 j.Other fixed depreciable assets . . . . . 1j

 k.Construction in progress . . . . . . . . . 1k

 l.Total capital assets in Massachusetts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3          1l

2Inventories in Massachusetts:
 a.General merchandise. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

 b.Exempt goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32b

3Supplies and other non-depreciable assets in Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4Total tangible assets in Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3        4

5Capital assets outside of Massachusetts:
 a.Buildings and other depreciable
 assets . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a

 b.Land. . . . . . . . . . . . . . . . . . . . . . . . . . 5b

6Leaseholds/leasehold improvements 
 outside Massachusetts. . . . . . . . . . . . . . . 6
7Total capital assets outside
 Massachusetts . . . . . . . . . . . . . . . . . . . 3      7                3
                                                            BE SURE TO CONTINUE SCHEDULE A ON OTHER SIDE.

                                                                                                                                                                                4 4
                         2009 FORM 355S, PAGE 4

8 Inventories outside Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Supplies and other non-depreciable assets outside Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10Total tangible assets outside of Massachusetts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11Total tangible assets. Add lines 4 and 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12Investments (capital stock investments and equity contributions only):
  a.Investments in subsidiary corporations at least 80% owned (enclose Schedule A-1) . . . . . . . . . . . . . . . . 3                                                   12a

  b.Other investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3          12b

13Notes receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14Accounts receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

15Intercompany receivables (enclose Schedule A-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                           15

16Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17Other assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  18

  Liabilities and Capital
19Mortgages on:
  a.Massachusetts tangible property taxed locally . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a

  b.Other tangible assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19b

20Bonds and other funded debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22Intercompany payables (enclose Schedule A-3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                          22

23Notes payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24Miscellaneous current liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25Miscellaneous accrued liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

26Total liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326

27Total capital stock issued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

28Paid-in or capital surplus. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29Retained earnings and surplus reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3              29

30Undistributed S corporation net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                    30

31Total capital. Add lines 27 through 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32Treasury stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

33Total liabilities and capital. Do not enter less than “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

                                                                                                                                                                5
                                                                     2009 FORM 355S, PAGE 5
CORPORATION NAME                                                                                    FEDERAL IDENTIFICATION NUMBER

Schedule B.     Tangible or Intangible Property Corporation Classification                                                                                    2009
  Enter all values as net book values from Schedule A, col. c.
1 Total Massachusetts tangible property (from Schedule A, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Massachusetts real estate (from Schedule A, lines 1a and 1b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Massachusetts motor vehicles and trailers (from Schedule A, line 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Massachusetts machinery taxed locally. Certified manufacturers enter “0” (from Schedule A, line 1d). . . . . . . . . 4

5 Massachusetts leasehold improvements taxed locally (from Schedule A, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Massachusetts tangible property taxed locally. Add lines 2 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3               6

7 Massachusetts tangible property not taxed locally. Subtract line 6 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Total assets (from Schedule A, line 18). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Massachusetts tangible property taxed locally (from line 6 above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10Total assets not taxed locally. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11Investments in subsidiaries at least 80% owned (from Schedule A, line 12a) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12Assets subject to allocation. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13Income apportionment percentage (from Schedule F, line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14Allocated assets. Multiply line 12 by line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314

15Tangible property percentage. Divide line 7 by line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Schedule C      Tangible Property Corporation
  Complete only if Schedule B, line 15 is 10% or more. Enter all values as net book values from Schedule A, col. c.
1 Total Massachusetts tangible property (from Schedule A, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Exempt Massachusetts tangible property:
  a.Massachusetts real estate (from Schedule A, lines 1a and 1b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

  b.Massachusetts motor vehicles and trailers (from Schedule A, line 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b

  c.Massachusetts machinery taxed locally. Certified manufacturers enter “0” (from Schedule A, line 1d). . . . . . 2c

  d.Massachusetts leasehold improvements taxed locally (from Schedule A, line 1h). . . . . . . . . . . . . . . . . . . . . . 2d

  e.Exempt goods (from Schedule A, line 2b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e

  f.Certified Massachusetts industrial waste/air treatment facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f

  g.Certified Massachusetts solar or wind power deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g

3 Total exempt Massachusetts tangible property. Add lines 2a through 2g. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Taxable Massachusetts tangible property. Subtract line 3 from line 1. Do not enter less than “0.” 
  Enter result in line 1 of the Excise Calculation on page 2, and enter “0” in line 2 of the Excise Calculation. . . . . . 4

                                                                                                                                                                         6 6 6
                                         2009 FORM 355S, PAGE 6

Schedule DIntangible Property Corporation                                                                                                                              2009
  Complete only if Schedule B, line 15 is less than 10%. Enter all values as net book values from Schedule A, col. c.
1 Total assets (from Schedule A, line 18). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total liabilities (from Schedule A, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Massachusetts tangible property taxed locally (from Schedule B, line 6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Mortgages on Massachusetts tangible property taxed locally (from Schedule A, line 19a) . . . . . . . . . . . . . . . . . . 4

5 Subtract line 4 from line 3. Do not enter less than “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Investments in subsidiaries at least 80% owned (from Schedule A, line 12a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Deductions from total assets. Add lines 2, 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Allocable net worth. Subtract line 7 from line 1. Do not enter less than “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Income apportionment percentage (from Schedule F, line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10Taxable net worth. Multiply line 8 by line 9. Enter result in line 2 of the Excise Calculation on page 2, and 
  enter “0” in line 1 of the Excise Calculation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Schedule E-1Dividends Deduction

1 Total dividends. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Dividends from Massachusetts corporate trusts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Dividends from non-wholly-owned DISCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Dividends, if less than 15% of voting stock owned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Dividends from RICs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Dividends from REITs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Total taxable dividends. Add lines 2 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Dividends eligible for deduction. Subtract line 7 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Dividends deduction. Multiply line 8 by .95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

                                                                                                                                                                                7
                                                                                2009 FORM 355S, PAGE 7
CORPORATION NAME                                                                                                                                 FEDERAL IDENTIFICATION NUMBER

Schedule E      Taxable Income                                                                                                                                                2009
                                                                                                                                                                 5 If showing a loss, mark an X in box at left

1 Gross receipts or sales (from U.S. Form 1120, line 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3        1

2 Gross profit (from U.S. Form 1120, line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

3 Other deductions (from U.S. Form 1120, line 26). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3      3

4 Net income (from U.S. Form 1120, line 28). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  4

5 Allowable U.S. wage credit. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3          5

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 State and municipal bond interest not included in U.S. net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3               7

8 Foreign, state or local income, franchise, excise or capital stock taxes deducted from U.S. net income. . . . 3                                 8

9 Section 168(k) “bonus” depreciation adjustment. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                9

10Sections 31I and 3IK intangible expense add back adjustment. See instructions. . . . . . . . . . . . . . . . . . . . . . . 3                                   10

11Sections 31J and 3IK interest expense add back adjustment. See instructions . . . . . . . . . . . . . . . . . . . . . . . . 3                                  11

12Federal production activity add back adjustment. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                         12

13Other adjustments, including research and development expenses. See instructions . . . . . . . . . . . . . . . . 3                             13

14Add lines 6 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

15Abandoned building renovation deduction . . . . . . . . . . . . . . . . . . .                       ×.10 =                                      3              15

16Dividends deduction (from Schedule E-1, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                16

17Exception(s) to the add back of intangible expenses (enclose Schedule ABIE). . . . . . . . . . . . . . . . . . . . . . . . . 3                                 17

18Exception(s) to the add back of interest expenses (enclose Schedule ABI) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                               18

19Subtract the total of lines 15 through 18 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20Loss carryover (from Schedule E-2, line 8 or line 13, whichever applies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                             20

21Income subject to apportionment. Subtract line 20 from line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3               21

22Income apportionment percentage (from Schedule F, line 5 or 1.0, whichever applies). . . . . . . . . . . . . . . . . . . . . 3                                   22

23Multiply line 21 by line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24Income not subject to apportionment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324

25Certified Massachusetts solar or wind power deduction and excess NOL deduction . . . . . . . . . . . . . . . . . . . . 3                                       25

26Massachusetts taxable income. Subtract line 25 from the total of lines 23 and 24 . . . . . . . . . . . . . . . . . . . . 26
  Complete Schedule E only if Schedule S, line 17 is $6 million or more. Massachusetts Schedule S is used to determine whether or not an
  S corporation is liable for an additional excise at the corporate level. If total receipts are $6 million or more, the corporation must complete
  and retain with its records a pro forma U.S. Form 1120.

                                                                                                                                                                        8 8
                                                     2009 FORM 355S, PAGE 8

Schedule CDCorporate Disclosure                                                                                                                                       2009

1Charitable contributions (from U.S. Form 1120S). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                    1

2Federal research expense allowed under IRC section 174, plus research credit allowed under 
 IRC section 41 (from U.S. Form 1120S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3               2

3Accelerated depreciation (ARCS, MARCS, etc.) allowed as a federal deduction:
 a.Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33a

 b.Rental housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  3b

 c.Buildings other than rental housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3             3c

 d.Pollution control facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3     3d

4Standard depreciation:
 a.Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34a

 b.Rental housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  4b

 c.Buildings other than rental housing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3             4c

 d.Pollution control facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3     4d

5Accelerated depreciation less standard depreciation:
 a.Equipment. Subtract line 4a from line 3a. Not less than “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a

 b.Rental housing. Subtract line 4b from line 3b. Not less than “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

 c.Buildings other than rental housing. Subtract line 4c from line 3c. Not less than “0” . . . . . . . . . . . . . . . . . . . 5c

 d.Pollution control facilities. Subtract line 4d from line 3d. Not less than “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . 5d

6Total amortizable costs for which amortization began in 2009 (from U.S. Schedule 4562, line 42, 
 total of all entries in col. c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6

7Total of first year amortization expense for costs identified in line 6 (from U.S. Schedule 4562, line 42, 
 total of all entries in col. f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

8Total current year amortization expense for amortization of costs that began prior to 2009 
 (from U.S. Schedule 4562, line 43, col. f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3             8

 An exact copy of U.S. Form 1120S, including all applicable schedules and forms and any other documentation required to substantiate entries
 made on this return, must be made available to the Department of Revenue upon request. See instructions.

                                                                                                                                                                           9 9
                                                   2009 FORM 355S, PAGE 9
CORPORATION NAME                                                         FEDERAL IDENTIFICATION NUMBER

Schedule CR     Other Corporate Credits                                                                                                                                  2009

1 Economic Opportunity Area Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3             1

2 3% credit for certain new or expanded investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                       2

3 Vanpool Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

4 Research Credit (from Schedule RC, part 2, line 14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                      4

5 Harbor Maintenance Tax Credit (from Schedule HM, line 21). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                              5

6 Full Employment Credit (from Schedule FEC, line 29). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                        6

7 Brownfields Credit. Enter certificate number     . . . . . . . . . . . . . . . . . . . . 3                                                                            7

8 Low-Income Housing Credit (enclose documentation). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                            8

9 Historic Rehabilitation Credit (enclose documentation). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                       9

10Film Incentive Credit. Enter certificate number 3. . . . . . . . . . . . . . . 3                                                                                     10

11Medical Device Credit. Enter certificate number 3. . . . . . . . . . . . . . 3                                                                                       11

12Life Science Company Investment Tax Credit under section 38U . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                                 12

13Life Science Company FDA User Fee  Credit under section 31M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                                  13

14Life Science Company Research Credit under section 38W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3                               14

15Total credits. Add lines 1 through 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15