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Federal Free Printable Form 8916 (Rev. September 2018) for 2019 Federal Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups

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Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups
Form 8916 (Rev. September 2018)

Form 8916 (Rev. September 2018) Department of the Treasury Internal Revenue Service Reconciliation of Schedule M-3 Taxable Income With Tax Return Taxable Income for Mixed Groups ▶ Employer identification number Name(s) as shown on return Enter total tax reconciliation amount from the applicable line of Schedule M-3. See instructions . . . . . . . . . . . 1 2a Life/non-life loss limitation amount . . . . . . . . . b Phased inclusion of balance of policyholders surplus account (Form 1120-L, page 1, line 24) . . . . . . . . . . . 1 . 2a . 2b (1) Non-life capital loss limitation . . . . . . . . . . . 2c(1) (2) Life capital loss limitation . . . . . . . . . . 2c(2) d (1) Non-life charitable deduction limitation . . . . . . . . 2d(1) . . . . . . . 2d(2) (1) Non-life dual consolidated loss amount disallowed . . . . 2e(1) (2) Life dual consolidated loss amount disallowed 2e(2) c . . (2) Life charitable deduction limitation e . . . . . . . 3 Combine lines 1 through 2e(2) . . . . . . . . . . 4a (1) 1120-PC net operating loss deduction . . . . . . . . 4a(1) (2) 1120-L net operating loss deduction . . . . . . . . . 4a(2) (3) 1120 net operating loss deduction . . . . . . . . . 4a(3) b (1) Non-life dividends received deduction . . . . . . . . 4b(1) (2) Life dividends received deduction . . . . . . . . 4b(2) (1) Non-life capital loss carryforward used . . . . . . . . 4c(1) (2) Life capital loss carryforward used . . . . . . . 4c(2) d (1) Non-life charitable deduction carryforward used . . . . . 4d(1) 4d(2) c OMB No. 1545-0123 Attach to Schedule M-3 for Forms 1120, 1120-L, or 1120-PC. ▶ Go to www.irs.gov/Form8916 for the latest information. . . . . . . . . . . . . . . . 3 (2) Life charitable deduction carryforward used . . . . . . 5 Add lines 4a(1) through 4d(2) . . . . . . . . . . . . . . . . . . . . . . 5 6 Subtract line 5 from line 3 . . . . . . . . . . . . . . . . . . . . . . 6 7 8 Other adjustments to reconcile to taxable income on tax return (attach schedule) . . . . . Total. Combine lines 6 and 7. This amount must equal the amount reported on the “Taxable income” line of the consolidated Form 1120, Form 1120-L, or Form 1120-PC. See instructions . For Paperwork Reduction Act Notice, see instructions. Cat. No. 37727E 7 8 Form 8916 (Rev. 9-2018) Form 8916 (Rev. 9-2018) Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8916 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8916. General Instructions Purpose of Form Use Form 8916 to reconcile Schedule M-3 taxable income to tax return taxable income for a mixed group, which is a consolidated tax group which uses two or more of the following tax return forms: Form 1120, 1120-L, or 1120-PC. A mixed group is a consolidated tax group that (1) includes both a corporation that is an insurance company, and a corporation that is not an insurance company, (2) includes both a life insurance company and a property and casualty insurance company, or (3) includes a life insurance company, a property and casualty insurance company, and a corporation that is not an insurance company. Who Must File Form 8916 must be filed by a mixed group consisting of filers of Form 1120, 1120-L, or 1120-PC that is required to file Schedule M-3. How To File Attach Form 8916 to the consolidated Schedule M-3. Taxpayers must summarize the taxpayer tax return taxable income calculation workpapers on Form 8916 and retain those workpapers. The taxable income calculation workpapers need not be submitted with the Form 8916. Specific Instructions Note: All line references to Form 1120-L, Form 1120-PC, and Form 1120 are to the 2018 forms. Line 1. Schedule M-3 tax reconciliation amount. The amount on line 1 must equal the tax reconciliation amount from the applicable line of Schedule M-3. For example, this amount was reported on Part II, line 30, column (d), of the 2018 Schedule M-3 for Form 1120, 1120-L, or 1120-PC. Page 2 Line 2a. Life/non-life loss limitation amount. Enter any life/ non-life loss limitation amount from the supporting workpapers. See section 1503(c). Line 4a. Net operating loss (NOL) deduction. Enter any NOL deduction from supporting statements for each entity type (Form 1120, 1120-L, and 1120-PC) as figured pursuant to section 172(b), as amended by P.L. 115-97, section 13302. Note: The 2-year carryback rule does not apply to NOLs arising in tax years ending after December 31, 2017. Exceptions apply to certain farming losses and NOLs of property and casualty insurance companies. See section 172(b), as amended by P.L. 115-97, section 13302. Separate tracking of the NOL for each entity type will be required. Line 7. Other adjustments to reconcile to taxable income on tax return. Enter on line 7 any other adjustments necessary to reconcile to taxable income reported on the consolidated income tax return from the supporting workpapers and attach a short explanation of the adjustment. Line 8. Total. The amount on line 8 must equal the “Taxable income” line of the applicable consolidated income tax return. For example, see the 2018 Form 1120, page 1, line 30; 2018 Form 1120-L, page 1, line 25; or 2018 Form 1120-PC, Schedule A, line 37. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Extracted from PDF file 2018-federal-form-8916.pdf, last modified September 2018

More about the Federal Form 8916 Other TY 2018

We last updated the Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups in December 2018, so this is the latest version of Form 8916, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8916 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Other 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 Form 8916.

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Form 8916-A Supplemental Attachment to Schedule M-3

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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 Form 8916 from the Internal Revenue Service in December 2018.

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Historical Past-Year Versions of Federal Form 8916

We have a total of six past-year versions of Form 8916 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8916

Form 8916 (Rev. September 2018)

2017 Form 8916

Form 8916 (Rev. October 2017)

2016 Form 8916

Form 8916 (Rev. December 2008)

Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups 2015 Form 8916

Form 8916 (Rev. December 2008)

Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups 2012 Form 8916

Form 8916 (Rev. December 2008)

Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups 2011 Form 8916

Form 8916 (Rev. December 2008)


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