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

Where To File

Instruction 1120-PC (Schedule M-3) — Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More · 2026-10-03 edition · updated 2026-10-04 · United States

If the corporation is required to file (or voluntarily files) Schedule M-3 (Form 1120-PC), the corporation must file Form 1120-PC and all attachments and schedules, including Schedule M-3 (Form 1120-PC), at the following address.

Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0012

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▸Contents — Instruction 1120-PC (Schedule M-3) — Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More

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