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Instructions for Schedule M-3 (Form 1120-S)›(Rev. December 2019)

General Instructions

1219 Inst 1120-S (Schedule M-3) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Applicable schedule and instruc- tions. Due to the generally unchanging nature of Schedule M-3 (Form 1120-S), these instructions will no longer be updated annually, unless necessary.

For previous tax years, see the applicable Schedule M-3 (Form 1120-S) and instructions. For example, use the 2018 Schedule M-3 (Form 1120-S) with the 2018 Instructions for Schedule M-3 (Form 1120-S) for tax years ending December 31, 2018, through December 30, 2019.

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▸Contents — 1219 Inst 1120-S (Schedule M-3) (PDF)

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