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Part II must be indicated by checking box (3) Consolidated

Specific Instructions

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

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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
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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