Federal housing law
Instruction 1120-L (Schedule M-3) — Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 16 sections
- Jurisdiction
- United States
Contents
▸Instructions for Schedule M-3 (Form 1120-L)
Overview▸(Rev. December 2025)
Overview- (For use with the December 2021 revision of Schedule M-3 (Form 1120-L))
- Future Developments
- What’s New
▸General Instructions
Overview- Purpose of Schedule
- Where To File
- Who Must File
- Other Issues Affecting Schedule M-3 Filing Requirements
- Other Form 1120-L Schedules Affected by Schedule M-3 Requirements
- Entity Considerations for Schedule M-3
- Consolidated Schedule M-3 Versus Consolidating Schedules M-3 for Form 1120-L Groups
- Completion of Schedule M-3 and Certain Allocations, Limitations, and Carryovers
▸Specific Instructions for Part I
Overview- Part I. Financial Information and Net Income (Loss) Reconciliation
- Specific Instructions for Parts II and III
- Reporting Requirements for Parts II and III
- Part II. Reconciliation of Net Income (Loss) per Income Statement of Life Insurance Companies …
- Part III. Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations …