What is schedule cms:sec1

[AshleyRose]

Schedule CMS -The Credit Manager Schedule, which replaces Schedule Z, reports in Part 1 the taxpayer’s credits available (including credits carried over from prior years) and the credits taken not received via a lower tier entity or credit transfer.

For additional information please select this link: http://www.mass.gov/dor/docs/dor/forms/corp15/addl/credit-manager-instructions.pdf