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Federal Free Printable 2018 Schedules M-1 and M-2 (Form 1120-F) for 2019 Federal Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books

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Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books
2018 Schedules M-1 and M-2 (Form 1120-F)

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books SCHEDULES M-1 and M-2 (Form 1120-F) ▶ Department of the Treasury Internal Revenue Service 1 2 3 4 2018 Go to www.irs.gov/Form1120F for the latest information. ▶ Attach to Form 1120-F. Employer identification number Name of corporation Schedule M-1 OMB No. 1545-0123 Reconciliation of Income (Loss) per Books With Income per Return Note: The corporation may be required to file Schedule M-3 (see instructions). 7 Net income (loss) per books . . . . . Federal income tax per books . . . . Excess of capital losses over capital gains Income subject to tax not recorded on books this year (itemize): Income recorded on books this year not included on this return (itemize): a Tax-exempt interest $ b Other (itemize): 8 Deductions on this return not charged against book income this year (itemize): a Depreciation . . $ b Charitable contributions $ c Other (itemize): Expenses recorded on books this year not deducted on this return (itemize): $ a Depreciation . . . . b Charitable contributions $ c Travel and entertainment $ d Other (itemize): 5 6 Add lines 1 through 5 . Schedule M-2 1 2 3 4 . . . . . . 9 10 Add lines 7 and 8 . . . . Income—line 6 less line 9 . . . . . . . . . . . . . 6 a Cash . . b Stock . . c Property . Other decreases (itemize): 7 8 Add lines 5 and 6 . . . . . . . Balance at end of year (line 4 less line 7) Analysis of Unappropriated Retained Earnings per Books Balance at beginning of year Net income (loss) per books . Other increases (itemize): Add lines 1, 2, and 3 . . . . . . Who Must File Generally, any foreign corporation that is required to complete Form 1120-F, Section II must complete Schedules M-1 and M-2 (Form 1120-F). However, the following rules apply. Do not complete Schedules M-1, M-2, and M-3 if total assets at the end of the tax year (Schedule L, line 17, column (d)) are less than $25,000. Complete Schedule M-3 in lieu of Schedule M-1 if total assets at the end of the tax year that are reportable on Schedule L are $10 million or more. A corporation filing Form 1120-F that is not required to file Schedule M-3 may voluntarily file Schedule M-3 instead of Schedule M-1. See the Instructions for Schedule M-3 (Form 1120-F) for more information. Foreign corporations that (a) are required to file a Schedule M-3 (Form 1120-F) and have less than $50 million in total assets at the end of the tax year, or (b) are not required to file a Schedule M-3 (Form 1120-F) and voluntarily file a Schedule M-3 (Form 1120-F) must either (1) complete Schedule M-3 (Form 1120-F) entirely, or (2) complete Schedule M-3 (Form 1120-F) through Part I and complete Schedule M-1 instead of . . . . . . . . . 5 Distributions: completing Parts II and III of Schedule M-3 (Form 1120-F). If the foreign corporation chooses (2), then Schedule M-1, line 1 must equal Schedule M-3 (Form 1120-F), Part I, line 11. See the Instructions for Schedule M-3 (Form 1120-F) for more information. Note: If Schedule M-3 is completed in lieu of Schedule M-1, the corporation is still required to complete Schedule M-2. Specific Instructions Schedule M-1 Line 1. Net income (loss) per books. The foreign corporation must report on line 1 of Schedule M-1 the net income (loss) per the set(s) of books taken into account on Schedule L. Line 5c. Travel and entertainment expenses. Include any of the following. • Entertainment expenses not deductible under section 274(a). • Meal expenses not deductible under section 274(n). • Expenses for the use of an entertainment facility. • The part of business gifts over $25. • Expenses of an individual over $2,000 that are allocable to conventions on cruise ships. For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F. Cat. No. 49678K • Employee achievement awards of nontangible property or of tangible property if the value is over $400 ($1,600 if part of a qualified plan). • The part of luxury water travel expenses not deductible under section 274(m). • Expenses for travel as a form of education. • Other nondeductible travel and entertainment expenses. Line 7a. Tax-exempt interest. Report any tax-exempt interest received or accrued, including any exempt-interest dividends received as a shareholder in a mutual fund or other regulated investment company. Also report this same amount in item P at the top of page 2 of Form 1120-F. Schedule M-2 Line 1. Beginning balance of unappropriated retained earnings. Enter the beginning balance of unappropriated retained earnings per the set(s) of books taken into account on Schedule L. Note: For additional information for Schedule M-2 reporting, see the Instructions for Schedule M-3 (Form 1120-F). Schedules M-1 and M-2 (Form 1120-F) 2018
Extracted from PDF file 2018-federal-1120-f-schedules-m-1-m-2.pdf, last modified December 2018

More about the Federal 1120-F Schedules M-1, M-2 Corporate Income Tax TY 2018

We last updated the Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books in December 2018, so this is the latest version of 1120-F Schedules M-1, M-2, fully updated for tax year 2018. You can download or print current or past-year PDFs of 1120-F Schedules M-1, M-2 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 1120-F Schedules M-1, M-2.

Form Code Form Name
Form 1120-F U.S. Income Tax Return of a Foreign Corporation
1120-F (Schedule H) Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8
1120-F (Schedule I) Interest Expense Allocation Under Regulations Section 1.882-5
1120-F (Schedule M-3) Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
1120-F (Schedule P) List of Foreign Partner Interests in Partnerships
1120-F (Schedule S) Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883
1120-F (Schedule V) List of Vessels or Aircraft, Operators, and Owners
1120-FSC (Schedule P) Transfer Price or Commission
Form 1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation

Download all  tax forms View all 775 Federal Income Tax Forms


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 Schedules M-1, M-2 from the Internal Revenue Service in December 2018.

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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 Schedules M-1, M-2

We have a total of eight past-year versions of 1120-F Schedules M-1, M-2 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 1120-F Schedules M-1, M-2

2018 Schedules M-1 and M-2 (Form 1120-F)

2017 1120-F Schedules M-1, M-2

2017 Schedules M-1 and M-2 (Form 1120-F)

2016 1120-F Schedules M-1, M-2

2016 Schedules M-1 and M-2 (Form 1120-F)

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books 2015 1120-F Schedules M-1, M-2

2015 Schedules M-1 and M-2 (Form 1120-F)

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books 2014 1120-F Schedules M-1, M-2

2014 Schedules M-1 and M-2 (Form 1120-F)

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books 2013 1120-F Schedules M-1, M-2

2013 Schedules M-1 and M-2 (Form 1120-F)

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books 2012 1120-F Schedules M-1, M-2

2012 Schedules M-1 and M-2 (Form 1120-F)

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books 2011 1120-F Schedules M-1, M-2

2011 Form 1120-F (Schedules M-1 and M-2)


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