Schedule M-3 (Form 1120) 2018
Name of corporation (common parent, if consolidated return) Employer identification number
Check applicable box(es): (1)
Consolidated group (2)
Consolidated eliminations (4) Subsidiary corp (5) Mixed 1120/L/PC group
Check if a sub-consolidated: (6)
Name of subsidiary (if consolidated return)
Employer identification number
Part II 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)
Income (Loss) per
per Tax Return
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 .
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 . . . . . .
Gross capital losses from Schedule D, excluding
amounts from pass-through entities, abandonment
losses, and worthless stock losses . . . . . .
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) . . . .
Other gain/loss on disposition of assets other than inventory
24 Capital loss limitation and carryforward used . . .
Other income (loss) items with differences (attach statement)
Total income (loss) items. Combine lines 1 through 25
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 . . .
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