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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 1120-F Schedule M-3
for the current year.
IRS Form 1120-F Schedule M-3 Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
What Is IRS Form 1120-F Schedule M-3?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. The document is a supplement to IRS Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 1120-F?
A: IRS Form 1120-F is a tax form for foreign corporations engaged in trade or business within the United States.
Q: What is Schedule M-3?
A: Schedule M-3 is a supplemental schedule to Form 1120-F that reconciles a foreign corporation's net income (loss) for financial accounting purposes with its taxable income (loss) for tax purposes.
Q: Who needs to file Form 1120-F?
A: Foreign corporations engaged in trade or business within the United States need to file Form 1120-F.
Q: What are reportable assets?
A: Reportable assets are assets that meet or exceed a threshold of $10 million for a foreign corporation.
Q: Why is Schedule M-3 required?
A: Schedule M-3 is required to provide additional information and reconciliation between the foreign corporation's financial accounting and tax accounting.
Q: What information is included in Schedule M-3?
A: Schedule M-3 includes details about the foreign corporation's net income (loss), permanent and temporary differences between financial accounting and tax accounting, and other reconciling items.
Form Details:
- A 4-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 1120-F Schedule M-3 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 1120-F Schedule M-3 Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
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