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Instructions for Schedule M-3 (Form 1065)›(Rev. November 2023)

General Instructions

1123 Inst 1065 (Schedule M-3) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Applicable schedule and instructions. Use the December 2021 Schedule M-3 (Form 1065) with these instructions for tax years ending December 31, 2021, and until a new revision of the form and instructions are available. For previous tax years, see the applicable Schedule M-3 (Form 1065) and instructions. (For example, use the 2020 Schedule M-3 (Form 1065) with the 2020 instructions for tax years ending December 31, 2020, through December 31, 2021.)

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▸Contents — 1123 Inst 1065 (Schedule M-3) (PDF)

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