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Federal Free Printable 2018 Schedule M-3 (Form 1120) for 2019 Federal Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More

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Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
2018 Schedule M-3 (Form 1120)

SCHEDULE M-3 (Form 1120) Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More Department of the Treasury Internal Revenue Service ▶ Part I 2018 ▶ Attach to Form 1120 or 1120-C. Go to www.irs.gov/Form1120 for instructions and the latest information. Employer identification number Name of corporation (common parent, if consolidated return) Check applicable box(es): OMB No. 1545-0123 (1) Non-consolidated return (2) Consolidated return (Form 1120 only) (3) Mixed 1120/L/PC group (4) Dormant subsidiaries schedule attached Financial Information and Net Income (Loss) Reconciliation (see instructions) 1a Did the corporation file SEC Form 10-K for its income statement period ending with or within this tax year? Yes. Skip lines 1b and 1c and complete lines 2a through 11 with respect to that SEC Form 10-K. No. Go to line 1b. See instructions if multiple non-tax-basis income statements are prepared. b Did the corporation prepare a certified audited non-tax-basis income statement for that period? Yes. Skip line 1c and complete lines 2a through 11 with respect to that income statement. No. Go to line 1c. c Did the corporation prepare a non-tax-basis income statement for that period? Yes. Complete lines 2a through 11 with respect to that income statement. No. Skip lines 2a through 3c and enter the corporation’s net income (loss) per its books and records on line 4a. MM/DD/YYYY Ending MM/DD/YYYY 2a Enter the income statement period: Beginning b Has the corporation’s income statement been restated for the income statement period on line 2a? Yes. (If “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 five income statement periods immediately preceding the period on line 2a? Yes. (If “Yes,” attach an explanation and the amount of each item restated.) No. 3a Is any of the corporation’s voting common stock publicly traded? Yes. No. If “No,” go to line 4a. b Enter the symbol of the corporation’s primary U.S. publicly traded voting common stock . . . . . . . . . . . . . . . . . . . . . . . . . . c Enter the nine-digit CUSIP number of the corporation’s primary publicly traded voting common stock . . . . . . . . . . . . . . . . . . . . . . . 4a Worldwide consolidated net income (loss) from income statement source identified in Part I, line 1 . b Indicate accounting standard used for line 4a (see instructions): (1) GAAP (2) IFRS (3) Statutory (4) Tax-basis (5) Other (specify) 5a Net income from nonincludible foreign entities (attach statement) . . . . . . . . . . . . b Net loss from nonincludible foreign entities (attach statement and enter as a positive amount) . . . 6a Net income from nonincludible U.S. entities (attach statement) . . . . . . . . . . . . . b Net loss from nonincludible U.S. entities (attach statement and enter as a positive amount) . . . . 7a Net income (loss) of other includible foreign disregarded entities (attach statement) . . . . . . b Net income (loss) of other includible U.S. disregarded entities (attach statement) . . . . . . . c Net income (loss) of other includible entities (attach statement) . . . . . . . . . . . . . Adjustment to eliminations of transactions between includible entities and nonincludible entities (attach 8 statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10a b c 11 12 5a ( 5b 6a ( 6b 7a 7b 7c ) ) 8 Adjustment to reconcile income statement period to tax year (attach statement) . . . . . . . 9 Intercompany dividend adjustments to reconcile to line 11 (attach statement) . . . . . . . . 10a Other statutory accounting adjustments to reconcile to line 11 (attach statement) . . . . . . . 10b Other adjustments to reconcile to amount on line 11 (attach statement) . . . . . . . . . . 10c Net income (loss) per income statement of includible corporations. Combine lines 4 through 10 . 11 Note: Part I, line 11, must equal Part II, line 30, column (a), or Schedule M-1, line 1 (see instructions). Enter the total amount (not just the corporation’s share) of the assets and liabilities of all entities included or removed on the following lines. Total Assets a b c d 4a Included on Part I, line 4 Removed on Part I, line 5 Removed on Part I, line 6 Included on Part I, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total Liabilities ▶ ▶ ▶ ▶ For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Cat. No. 37961C Schedule M-3 (Form 1120) 2018 Page 2 Schedule M-3 (Form 1120) 2018 Employer identification number Name of corporation (common parent, if consolidated return) Check applicable box(es): (1) Check if a sub-consolidated: (6) Consolidated group 1120 group (7) (2) Parent corp (3) Consolidated eliminations (4) (5) Mixed 1120/L/PC group Employer identification number Name of subsidiary (if consolidated return) Part II Subsidiary corp 1120 eliminations Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return (see instructions) Income (Loss) Items (Attach statements for lines 1 through 12) 1 Income (loss) from equity method foreign corporations 2 Gross foreign dividends not previously taxed . . . 3 Subpart F, QEF, and similar income inclusions . . 4 Gross-up for foreign taxes deemed paid . . . . 5 Gross foreign distributions previously taxed . . . 6 Income (loss) from equity method U.S. corporations 7 U.S. dividends not eliminated in tax consolidation . 8 Minority interest for includible corporations . . . 9 Income (loss) from U.S. partnerships . . . . . 10 Income (loss) from foreign partnerships . . . . 11 Income (loss) from other pass-through entities . . 12 Items relating to reportable transactions . . . . 13 Interest income (see instructions) . . . . . . 14 Total accrual to cash adjustment . . . . . . . 15 Hedging transactions . . . . . . . . . . 16 Mark-to-market income (loss) . . . . . . . . 17 Cost of goods sold (see instructions) . . . . . ( 18 Sale versus lease (for sellers and/or lessors) . . . 19 Section 481(a) adjustments . . . . . . . . 20 Unearned/deferred revenue . . . . . . . . 21 Income recognition from long-term contracts . . 22 Original issue discount and other imputed interest . 23a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . (a) Income (Loss) per Income Statement (b) Temporary Difference (c) Permanent Difference ) (d) Income (Loss) per Tax Return ( ) c 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 . e Abandonment losses . . . . . . . . . . f Worthless stock losses (attach statement) . . . . g Other gain/loss on disposition of assets other than inventory 24 Capital loss limitation and carryforward used . . . 25 Other income (loss) items with differences (attach statement) 26 Total income (loss) items. Combine lines 1 through 25 27 Total expense/deduction items (from Part III, line 39) 28 Other items with no differences . . . . . . . 29a Mixed groups, see instructions. All others, combine lines 26 through 28 . . . . . . . . . . . b PC insurance subgroup reconciliation totals . . . c Life insurance subgroup reconciliation totals . . . 30 Reconciliation totals. Combine lines 29a through 29c Note: Line 30, column (a), must equal Part I, line 11, and column (d) must equal Form 1120, page 1, line 28. Schedule M-3 (Form 1120) 2018 Page 3 Schedule M-3 (Form 1120) 2018 Employer identification number Name of corporation (common parent, if consolidated return) Check applicable box(es): (1) Check if a sub-consolidated: (6) Consolidated group 1120 group (7) (2) Parent corp (3) Consolidated eliminations (4) Subsidiary corp (5) Mixed 1120/L/PC group 1120 eliminations Employer identification number Name of subsidiary (if consolidated return) Part III Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return—Expense/Deduction Items (see instructions) (a) Expense per Income Statement Expense/Deduction Items 1 2 3 4 5 U.S. current income tax expense . . . . . U.S. deferred income tax expense . . . . State and local current income tax expense . State and local deferred income tax expense . Foreign current income tax expense (other than foreign withholding taxes) . . . . . . . . . . . . . . . . . (b) Temporary Difference (c) Permanent Difference (d) Deduction per Tax Return 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Foreign deferred income tax expense . . . . . Foreign withholding taxes . . . . . . . . . Interest expense (see instructions) . . . . . . Stock option expense . . . . . . . . . . Other equity-based compensation . . . . . . Meals and entertainment . . . . . . . . . Fines and penalties . . . . . . . . . . . Judgments, damages, awards, and similar costs . Parachute payments . . . . . . . . . . . Compensation with section 162(m) limitation . . . Pension and profit-sharing . . . . . . . . . Other post-retirement benefits . . . . . . . Deferred compensation . . . . . . . . . . Charitable contribution of cash and tangible property Charitable contribution of intangible property . . Charitable contribution limitation/carryforward . . Domestic production activities deduction (see instructions) . . . . . . . . . . . . . . 23 Current year acquisition or reorganization investment banking fees . . . . . . . . . 24 Current year acquisition or reorganization legal and accounting fees . . . . . . . . . . . . 25 Current year acquisition/reorganization other costs . 26 Amortization/impairment of goodwill . . . . . 27 Amortization of acquisition, reorganization, and start-up costs . . . . . . . . . . . . . 28 29 30 31 32 33 34 35 36 37 Other amortization or impairment write-offs . . Reserved . . . . . . . . . . . . . Depletion . . . . . . . . . . . . . Depreciation . . . . . . . . . . . . Bad debt expense . . . . . . . . . . Corporate owned life insurance premiums . . Purchase versus lease (for purchasers and/or lessees) Research and development costs . . . . . Section 118 exclusion (attach statement) . . . Section 162(r)—FDIC premiums paid by certain large financial institutions (see instructions) . . 38 Other expense/deduction items with differences (attach statement) . . . . . . . . . . . . . . . . . . . . . 39 Total expense/deduction items. Combine lines 1 through 38. Enter here and on Part II, line 27, reporting positive amounts as negative and negative amounts as positive . . . . . . . . Schedule M-3 (Form 1120) 2018
Extracted from PDF file 2018-federal-1120-schedule-m-3.pdf, last modified November 2018

More about the Federal 1120 (Schedule M-3) Corporate Income Tax TY 2018

We last updated the Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More in December 2018, so this is the latest version of 1120 (Schedule M-3), fully updated for tax year 2018. You can download or print current or past-year PDFs of 1120 (Schedule M-3) 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 (Schedule M-3).

Form Code Form Name
1120 (Schedule G) Information on Certain Persons Owning the Corporation's Voting Stock
1120 (Schedule H) U.S. Income Tax Return for Homeowners Associations
1120 (Schedule O) Consent Plan and Apportionment Schedule for a Controlled Group
1120 (Schedule D) Capital Gains and Losses
1120 (Schedule PH) U.S. Personal Holding Company (PHC) Tax
1120 (Schedule B) Additional Information for Schedule M-3 Filers
1120 (Schedule N) Foreign Operations of U.S. Corporations
1120 (Schedule UTP) Uncertain Tax Position Statement

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 (Schedule M-3) 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 (Schedule M-3)

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


2018 1120 (Schedule M-3)

2018 Schedule M-3 (Form 1120)

2017 1120 (Schedule M-3)

2017 Schedule M-3 (Form 1120)

2016 1120 (Schedule M-3)

2016 Form 1120 (Schedule M-3)

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

2015 Form 1120 (Schedule M-3)

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

2014 Form 1120 (Schedule M-3)

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

2013 Form 1120 (Schedule M-3)

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

2012 Form 1120 (Schedule M-3)

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

2011 Form 1120 (Schedule M-3)


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