Instructions for Schedule M-3 (Form 1120-L)›(Rev. December 2025)

(For use with the December 2021 revision of Schedule M-3 (Form 1120-L))

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

Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More

Section references are to the Internal Revenue Code unless otherwise noted.

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▸Contents — 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

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

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