Federal Free Printable 2016 Form 1120-F (Schedule M-3) for 2017 Federal Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More

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Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
2016 Form 1120-F (Schedule M-3)

SCHEDULE M-3 (Form 1120-F) Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More OMB No. 1545-0123 2016 ▶ Attach to Form 1120-F. Department of the Treasury ▶ Information about Schedule M-3 (Form 1120-F) and its instructions is available at www.irs.gov/form1120f. Internal Revenue Service Name of corporation Employer identification number Has the corporation reported taxable income on Form 1120-F, page 3, using a treaty provision to attribute business profits to a U.S. permanent establishment under rules other than section 864(c)? . . . . . . Yes No Did the corporation prepare a non-consolidated, worldwide, certified audited income statement for the period (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No C Did the corporation prepare a non-consolidated, worldwide income statement for the period (see instructions)? Yes No D Did the corporation prepare certified audited income statement(s) for the set(s) of books reported on Form 1120-F, Schedule L? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No A B Part I 1 Financial Information and Net Income (Loss) Reconciliation (see instructions) Is the corporation a foreign bank as defined in Regulations section 1.882-5(c)(4)? Yes. Complete the remainder of Part I as follows: If D is “Yes,” use the income statement described in D to complete lines 2 through 5 and 7 through 11. If D is “No,” use the income statement(s) for the set(s) of books reported on Form 1120-F, Schedule L to complete lines 2 through 5 and 7 through 11. No. Complete the remainder of Part I as follows: If B is “Yes,” use the income statement described in B to complete lines 2 through 11. If B is “No” and C is “Yes,” use the income statement described in C to complete lines 2 through 11. If B and C are “No” and D is “Yes,” use the income statement described in D to complete lines 2 through 11. If B, C, and D are “No,” use the income statement described in the instructions to complete lines 2 through 11. 2a Enter the income statement period: Beginning Ending b Has the corporation’s income statement been restated for the income statement period entered on line 2a? Yes. Attach an explanation and the amount of each item restated. No. c Has the corporation’s income statement been restated for any of the 5 income statement periods immediately preceding the period on line 2a? 3 Yes. Attach an explanation and the amount of each item restated. No. Is any of the corporation’s stock publicly traded on any exchange, U.S. or foreign? Yes. List exchange(s) and symbol ▶ No. 4 Non-consolidated foreign corporation net income (loss) in U.S. dollars from the income statement source identified in line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 5a b c d 6 7a b 8 9 10 11 Net income from includible disregarded foreign entities not included on line 4 (attach statement) . . Net loss from includible disregarded foreign entities not included on line 4 (attach statement) . . . Net income from includible disregarded U.S. entities not included on line 4 (attach statement) . . . Net loss from includible disregarded U.S. entities not included on line 4 (attach statement) . . . . Net income (loss) from foreign locations not included on line 4 (attach statement) . . . . . . . Net income of non-includible entities (attach statement) . . . . . . . . . . . . . . . Net loss of non-includible entities (attach statement) . . . . . . . . . . . . . . . . Adjustments to intercompany transactions (attach statement) . . . . . . . . . . . . . Adjustments to reconcile income statement period to tax year (attach statement) . . . . . . . Other adjustments to reconcile to amount on line 11 (attach statement) . . . . . . . . . . Adjusted financial net income (loss) of non-consolidated foreign corporation. Combine lines 4 through 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5a 5b ( 5c 5d ( 6 7a ( 7b 8 9 10 ) ) ) 11 Note. Part I, line 11, must equal Part II, line 28, column (a) or Schedule M-1, line 1 (see instructions). For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F. Cat. No. 39667H Schedule M-3 (Form 1120-F) 2016 Page 2 Employer identification number Schedule M-3 (Form 1120-F) 2016 Name of corporation Part II Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions) (a) Income (Loss) per Income Statement Income (Loss) Items 1 2 3a b c Gross receipts . . . . . . . . Cost of goods sold (attach statement) . Dividends from foreign entities . . . Dividends from U.S. entities . . . . Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b c Substitute interest payments received Interest equivalents not included on line 4b Gross rental income . . . . . . Gross royalty income . . . . . . Fee and commission income . . . 5 6 7 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other passthrough entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . . . . . Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 19 20 Section 481(a) adjustments . . . . Unearned/deferred revenue . . . . Original issue discount, imputed interest, and phantom income . . . Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b (c) Permanent Differences (d) Other Permanent Differences for Allocations to Non-ECI and ECI (e) Income (Loss) per Tax Return . 15 21a (b) Temporary Differences Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . . Schedule M-3 (Form 1120-F) 2016 Page 3 Employer identification number Schedule M-3 (Form 1120-F) 2016 Name of corporation Part II Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions) (continued from page 2) (a) Income (Loss) per Income Statement Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . (b) Temporary Differences (c) Permanent Differences (d) Other Permanent Differences for Allocations to Non-ECI and ECI (e) Income (Loss) per Tax Return e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items differences (attach statement) . 25 Total income (loss) items. Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items (from Part III, line 33) . . . . . . . 27 28 Other items with no differences . with . . . . Reconciliation totals. Combine lines 25 through 27 . . . . . . . . . Note. Line 28, column (a), must equal Part I, line 11, and column (e) must equal Form 1120-F, page 3, line 29. Part III Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions) (a) Expense per Income Statement Expense/Deduction Items 1 2 3 U.S. current income tax expense . U.S. deferred income tax expense . 4 Non-U.S. expense 5 6 7 8 9 10 11 12 (b) Temporary Differences (c) Permanent Differences (d) Other Permanent Differences for Allocations to Non-ECI and ECI (e) Deduction per Tax Return . . Non-U.S. current income tax expense (other than foreign withholding taxes) . . deferred . . . income . . . Non-U.S. withholding taxes . . . tax . . . Compensation with section 162(m) limitation . . . . . . . . . Salaries and other base compensation Stock option expense . . . . . Other equity-based compensation . . Meals and entertainment . . . . . Fines and penalties . . . . . . Judgments, damages, awards, and similar costs . . . . . . . . Schedule M-3 (Form 1120-F) 2016 Page 4 Employer identification number Schedule M-3 (Form 1120-F) 2016 Name of corporation Part III Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions) (continued from page 3) (a) Expense per Income Statement Expense/Deduction Items 13 14 15 16 Pension and profit-sharing . Other post-retirement benefits Deferred compensation . . Charitable contributions . . 17 Domestic production activities deduction 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 21 Amortization/impairment of goodwill 22 Other amortization or write-offs . . . . . impairment . . . . 23 24 25 Depreciation . . Bad debt expense . . . . . . . . . . (b) Temporary Differences (d) Other Permanent Differences for Allocations to Non-ECI and ECI (c) Permanent Differences (e) Deduction per Tax Return . . . . . Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section amount subject disallowance (from 1120-F), line 24d) . 1.882-5 allocation to deferral or Schedule I (Form . . . . . . ( ) d Substitute interest payments . . . e Interest equivalents (e.g., guarantee fees) not included on line 26d . . . 27 28 29 30 Substitute dividend payments Fee and commission expense Rental expense . . . . Royalty expense . . . . . . . . . . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . . Schedule M-3 (Form 1120-F) 2016
Extracted from PDF file 2016-federal-1120-f-schedule-m-3.pdf, last modified November 2016

More about the Federal 1120-F (Schedule M-3) Corporate Income Tax TY 2016

We last updated the Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More in May 2017, so this is the latest version of 1120-F (Schedule M-3), fully updated for tax year 2016. You can download or print current or past-year PDFs of 1120-F (Schedule M-3) directly from TaxFormFinder. You can print other Federal tax forms here.


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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 990 or 990-EZ (Sch A) Public Charity Status and Public Support
Form 941 Employer's Quarterly Federal Tax Return
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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1120-F (Schedule M-3) from the Internal Revenue Service in May 2017.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 1120-F (Schedule M-3)

We have a total of six past-year versions of 1120-F (Schedule M-3) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 1120-F (Schedule M-3)

2016 Form 1120-F (Schedule M-3)

Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2015 1120-F (Schedule M-3)

2015 Form 1120-F (Schedule M-3)

Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2014 1120-F (Schedule M-3)

2014 Form 1120-F (Schedule M-3)

Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2013 1120-F (Schedule M-3)

2013 Form 1120-F (Schedule M-3)

Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2012 1120-F (Schedule M-3)

2011 Form 1120-F (Schedule M-3)

Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2011 1120-F (Schedule M-3)

2011 Form 1120-F (Schedule M-3)


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