SCHEDULE M-3
(Form 1120-F)
Department of the Treasury
Internal Revenue Service
Net Income (Loss) Reconciliation for Foreign
Corporations With Reportable Assets of $10 Million or More
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Attach to Form 1120-F.
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Go to www.irs.gov/Form1120F for instructions and the latest information.
OMB No. 1545-0123
2019
Name of corporation Employer identification number
A
Has the corporation reported taxable income on Form 1120-F, page 4, using a treaty provision to attribute
business profits to a U.S. permanent establishment under rules other than section 864(c)? . . . . . .
Yes No
B
Did the corporation prepare a non-consolidated, worldwide, certified audited income statement for the
period (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No
C
Did the corporation prepare a non-consolidated, worldwide income statement for the period (see instructions)?
Yes No
D
Did the corporation prepare certified audited income statement(s) for the set(s) of books reported on
Form 1120-F, Schedule L? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No
Part I Financial Information and Net Income (Loss) Reconciliation (see instructions)
1 Is the corporation a foreign bank as defined in Regulations section 1.882-5(c)(4)?
Yes. Complete the remainder of Part I as follows:
If D is “Yes,” use the income statement described in D to complete lines 2 through 5 and 7 through 11.
If D is “No,” use the income statement(s) for the set(s) of books reported on Form 1120-F, Schedule L
to complete lines 2 through 5 and 7 through 11.
No. Complete the remainder of Part I as follows:
If B is “Yes,” use the income statement described in B to complete lines 2 through 11.
If B is “No” and C is “Yes,” use the income statement described in C to complete lines 2 through 11.
If B and C are “No” and D is “Yes,” use the income statement described in D to complete lines 2 through 11.
If B, C, and D are “No,” use the income statement described in the instructions to complete lines 2 through 11.
2a Enter the income statement period: Beginning Ending
b Has the corporation’s income statement been restated for the income statement period entered on line 2a?
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 5 income statement periods immediately
preceding the period on line 2a?
Yes. Attach an explanation and the amount of each item restated.
No.
3 Is any of the corporation’s stock publicly traded on any exchange, U.S. or foreign?
Yes.
List exchange(s) and symbol
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No.
4
Non-consolidated foreign corporation net income (loss) in U.S. dollars from the income statement
source identified in line 1 . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5a Net income from includible disregarded foreign entities not included on line 4 (attach statement) . . 5a
b Net loss from includible disregarded foreign entities not included on line 4 (attach statement) . . . 5b
( )
c Net income from includible disregarded U.S. entities not included on line 4 (attach statement) . . .
5c
d Net loss from includible disregarded U.S. entities not included on line 4 (attach statement) . . . . 5d
( )
6 Net income (loss) from foreign locations not included on line 4 (attach statement) . . . . . . .
6
7a Net income of non-includible entities (attach statement) . . . . . . . . . . . . . . . 7a
( )
b Net loss of non-includible entities (attach statement) . . . . . . . . . . . . . . . .
7b
8 Adjustments to intercompany transactions (attach statement) . . . . . . . . . . . . . 8
9 Adjustments to reconcile income statement period to tax year (attach statement) . . . . . . . 9
10 Other adjustments to reconcile to amount on line 11 (attach statement) . . . . . . . . . . 10
11
Adjusted financial net income (loss) of non-consolidated foreign corporation. Combine lines 4
through 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
Note. Part I, line 11, must equal Part II, line 28, column (a) or Schedule M-1, line 1 (see instructions).
For Paperwork Reduction Act Notice, see the Instructions
for Form 1120-F.
Cat. No. 39667H Schedule M-3 (Form 1120-F) 2019