Schedule M-3 (Form 1120) - Net Income (Loss) Reconciliation For Corporations With Total Assets Of 10 Million Or More - 2015
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3Net Income (Loss) Reconciliation for Corporations
SCHEDULE M-3
OMB No. 1545-0123
(Form 1120)
With Total Assets of $10 Million or More
2015
Attach to Form 1120 or 1120-C.
Information about Schedule M-3 (Form 1120) and its
Department of the Treasury
▶
▶
Internal Revenue Service
separate instructions is available at
Name of corporation (common parent, if consolidated return)
Employer identification number
Check applicable box(es):
(1)
Non-consolidated return
(2)
Consolidated return (Form 1120 only)
Dormant subsidiaries schedule attached
(3)
Mixed 1120/L/PC group
(4)
Part I
Financial Information and Net Income (Loss) Reconciliation (see instructions)
1 a Did the corporation file SEC Form 10-K for its income statement period ending with or within this tax year?
Skip lines 1b and 1c and complete lines 2a through 11 with respect to that SEC Form 10-K.
Yes.
Go to line 1b. See instructions if multiple non-tax-basis income statements are prepared.
No.
b Did the corporation prepare a certified audited non-tax-basis income statement for that period?
Skip line 1c and complete lines 2a through 11 with respect to that income statement.
Yes.
Go to line 1c.
No.
c Did the corporation prepare a non-tax-basis income statement for that period?
Complete lines 2a through 11 with respect to that income statement.
Yes.
Skip lines 2a through 3c and enter the corporation’s net income (loss) per its books and records on line 4a.
No.
2 a Enter the income statement period: Beginning
MM/DD/YYYY
Ending
MM/DD/YYYY
b Has the corporation’s income statement been restated for the income statement period on line 2a?
(If “Yes,” attach an explanation and the amount of each item restated.)
Yes.
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?
(If “Yes,” attach an explanation and the amount of each item restated.)
Yes.
No.
3 a Is any of the corporation’s voting common stock publicly traded?
Yes.
If “No,” go to line 4a.
No.
b Enter the symbol of the corporation’s primary U.S. publicly traded voting common
stock .
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c Enter the nine-digit CUSIP number of the corporation’s primary publicly traded voting
common stock .
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4 a Worldwide consolidated net income (loss) from income statement source identified in Part I, line 1
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4a
b Indicate accounting standard used for line 4a (see instructions):
(1)
GAAP
(2)
IFRS
(3)
Statutory (4)
Tax-basis
(5)
Other (specify)
5a (
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5 a Net income from nonincludible foreign entities (attach statement)
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b Net loss from nonincludible foreign entities (attach statement and enter as a positive amount) .
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5b
6a (
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6 a Net income from nonincludible U.S. entities (attach statement)
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b Net loss from nonincludible U.S. entities (attach statement and enter as a positive amount) .
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6b
7 a Net income (loss) of other includible foreign disregarded entities (attach statement)
7a
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b Net income (loss) of other includible U.S. disregarded entities (attach statement)
7b
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c Net income (loss) of other includible entities (attach statement) .
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7c
Adjustment to eliminations of transactions between includible entities and nonincludible entities (attach
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statement)
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Adjustment to reconcile income statement period to tax year (attach statement)
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10a Intercompany dividend adjustments to reconcile to line 11 (attach statement)
10a
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b Other statutory accounting adjustments to reconcile to line 11 (attach statement) .
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10b
c Other adjustments to reconcile to amount on line 11 (attach statement)
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10c
11
Net income (loss) per income statement of includible corporations. Combine lines 4 through 10 .
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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
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following lines.
Total Assets
Total Liabilities
a Included on Part I, line 4 .
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b Removed on Part I, line 5 .
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c Removed on Part I, line 6 .
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d Included on Part I, line 7 .
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For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Schedule M-3 (Form 1120) 2015
Cat. No. 37961C
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