Appendix A: States: Massachusetts

Column DE: Massachusetts; Partner Taxpayer ID is SSN

Code	Description
X	Partner taxpayer identification is SSN
Blank	Not applicable

Column DF: Massachusetts; Entity Formed Outside Commonwealth

Code	Description
X	Partner is a business entity formed outside the Commonwealth of Massachusetts
Blank	Not applicable

Column IA: Massachusetts; Partner Declaration election code

Code	Description
W	Withholding
C	Composite
M	Member Self-filer
P	Exempt PTE
I	Insurance Company
N	Nonprofit
E	Exempt Corporate Limited Partner

Column IB: Massachusetts; Partner Non-Passive Income or Loss

Code	Description
X	Partner amount is nonpassive income or loss
Blank	Not applicable

Column IC: Massachusetts; Tax Rate

Code	Description
X	Partner will pay a higher tax rate
Blank	Not applicable

Column IW: Massachusetts; Form PTE-EX

Code	Description
X	Partner will file Form PTE-EX
Blank	Not applicable

Column IX: Massachusetts; Composite

Code	Description
1	If NR is to be included in the composite
2	File tax return and make estimated payments

Column KM: Massachusetts; Sale/Transfer

Code	Description
Y	Sale, transfer, or liquidation of any part of this partnership interest was made during the tax year.
N	Sale, transfer, or liquidation of any part of this partnership interest was not made during the tax year.
Blank	Not applicable

Column LK: Massachusetts; Chapter 62 Exempt Organization

Code	Description
X	If Chapter 62 exempt organization
Blank	Not applicable

Column LL: Massachusetts; Chapter 63 Exempt Organization

Code	Description
X	If Chapter 63 exempt organization
Blank	Not applicable

Import/Export/pbridge_data_states_massachusetts.htm/TY2021

Last Modified: 11/09/2021

Last System Build: 10/18/2022