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

(For use with the December 2019 revision of Schedule M-3 (Form 1120))

0625 Inst 1120 (Schedule M-3) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More

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

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▸Contents — 0625 Inst 1120 (Schedule M-3) (PDF)

0625 Inst 1120 (Schedule M-3) (PDF)

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