Article: 50634
What Is the MA – Schedule C Screen?
The MA – Schedule C screen is used to report Massachusetts business income and expense information for taxpayers who have business activity reported on Federal Schedule C. This screen allows you to make state-specific modifications or overrides to data flowing from the federal return.
Understanding Overrides vs. Modifications
- Green fields are override fields, used to replace amounts that flow from the federal return. Enter values here only if the state calculation should differ from the federal.
- Blue fields are modification fields, used to adjust amounts already flowing from federal forms. These are added to or subtracted from the federal amounts.
Included Sections
This screen includes:
- Basic business information (whose form it is, Schedule C number, business code)
- Profit or loss from business
- Interest, dividends, and other income
- Deductible and limited expenses
- State-specific deductions (e.g., MA meals limitation, Abandoned Building Renovation)
- Schedule C-1: Cost of Goods Sold and/or Operations, including inventory and other costs
When to Use This Screen
Use this screen if:
- You need to enter Massachusetts-specific adjustments to your Schedule C income or deductions
- You are applying specific deductions not included on the federal return
- You need to override federal data for state purposes
How to Add This Screen
- Open the State Taxes section in the left-hand navigation.
- Click the link I’d like to see the forms I’ve filled out or search for a form.
- Select Massachusetts from the state drop-down.
- Under the General tab, click MA – Schedule C.
Further Information
For more information on Massachusetts business income reporting requirements, visit:
https://www.mass.gov/info-details/massachusetts-personal-income-tax-forms-and-instructions