Instructions for Schedule M-3 (Form 1120)
(Rev. June 2025)
0625 Inst 1120 (Schedule M-3) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- (For use with the December 2019 revision of Schedule M-3 (Form 1120))
- Future Developments
- Purpose of Schedule
- Where To File
- Who Must File
- Completing Schedule M-3
- Other Form 1120 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 Groups
- Part I. Financial Information and Net Income (Loss) Reconciliation
- Specific Instructions for Parts II and III
- General Format of Parts II and III
- Reporting Requirements for Parts II and III
- Part II. Reconciliation of Net Income (Loss) per Income Statement of Includible…
- Part III. Reconciliation of Net Income (Loss) per Income Statement of Includible…
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