Instructions for Schedule M-3 (Form 1120-L)
(Rev. December 2025)
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 · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- (For use with the December 2021 revision of Schedule M-3 (Form 1120-L))
- Future Developments
- What’s New
- 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
- 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…
- Part III. Reconciliation of Net Income (Loss) per Income Statement of Includible…
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