The Massachusetts Instructions for Completing MPC 455 Combo Assent Form is a document provided by the Massachusetts Department of Revenue (FOR) that must be completed by taxpayers who are filing a combined return with multiple business entities. The form is used to provide the FOR with the necessary information to properly assess taxes and fees on the combined return. The form includes instructions on how to complete the form, including how to enter the business entities' information, the applicable tax rates and filing requirements, and the deadlines for filing. The form also outlines any special instructions or exemptions that may apply to the taxpayer. The instructions are broken down into two categories: Basic Instructions and General Instructions. Basic Instructions cover the basic information required to file the form, including the taxpayer's name, address, filing status, and gross income. It also includes information on the applicable tax rates and filing requirements, as well as instructions on computing the total tax due. General Instructions cover more specific information, such as entering business entities' information, any special instructions or exemptions, and the deadlines for filing. It also provides instructions on how to complete the form correctly and how to submit it to the FOR. In addition, the Massachusetts Instructions for Completing MPC 455 Combo Assent Form includes information on the forms that must be included with the return, as well as instructions on how to file an amended return, if needed.