Fillable Supplemental Attachment to Schedule M-3 Form 8916-A

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Supplemental Attachment to Schedule M-3 Form 8916-A

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Form 8916-A
Department of the Treasury
Internal Revenue Service
Supplemental Attachment to Schedule M-3
▶
Attach to Schedule M-3 for Form 1065, 1120, 1120-L, 1120-PC, or 1120S.
▶
Go to www.irs.gov/Form1120 for the latest information.
OMB No. 1545-0123
2018
Name of common parent Employer identification number
Name of subsidiary Employer identification number
Part I
Cost of Goods Sold
Cost of Goods Sold Items
(a)
Expense per
Income Statement
(b)
Temporary
Difference
(c)
Permanent
Difference
(d)
Deduction per Tax
Return
1 Amounts attributable to cost flow assumptions .
2 Amounts attributable to:
a Stock option expense . . . . . . . . . .
b Other equity-based compensation . . . . . .
c Meals and entertainment . . . . . . . . .
d Parachute payments . . . . . . . . . .
e Compensation with section 162(m) limitation . .
f Pension and profit sharing . . . . . . . .
g Other post-retirement benefits . . . . . . .
h Deferred compensation . . . . . . . . .
i Reserved . . . . . . . . . . . . . .
j Amortization . . . . . . . . . . . . .
k Depletion . . . . . . . . . . . . . .
l Depreciation . . . . . . . . . . . . .
m Corporate-owned life insurance premiums . . .
n Other section 263A costs . . . . . . . . .
3 Inventory shrinkage accruals. . . . . . . .
4 Excess inventory and obsolescence reserves . .
5 Lower of cost or market write-downs . . . . .
6 Other items with differences (attach statement) .
7 Other items with no differences . . . . . . .
8
Total cost of goods sold. Add lines 1 through 7 in
columns a, b, c, and d. Enter totals on the
applicable Schedule M-3. See instructions . . .
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 48657X
Form 8916-A (2018)
Form 8916-A (2018)
Page 2
Part II Interest Income
Interest Income Item
(a)
Income (Loss) per Income
Statement
(b)
Temporary
Difference
(c)
Permanent
Difference
(d)
Income (Loss) per
Tax Return
1
Tax-exempt interest
income
2
Interest income from hybrid
securities
3 Sale/lease interest income
4a
Intercompany interest
income — From outside tax
affiliated group
4b
Intercompany interest
income — From tax
affiliated group
5 Other interest income
6
Total interest income. Add
lines 1 through 5 in columns
a, b, c, and d. Enter total on
the applicable Schedule M-3.
See instructions.
Part III Interest Expense
Interest Expense Item
(a)
Expense per Income
Statement
(b)
Temporary
Difference
(c)
Permanent
Difference
(d)
Deduction per Tax Return
1
Interest expense from
hybrid securities
2
Lease/purchase interest
expense
3a
Intercompany interest
expense — Paid to outside
tax affiliated group
3b
Intercompany interest
expense — Paid to tax
affiliated group
4 Other interest expense
5
Total interest expense. Add
lines 1 through 4 in columns
a, b, c, and d. Enter total on
the applicable Schedule M-3.
See instructions.
Form 8916-A (2018)
Form 8916-A (2018)
Page 3
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to
Form 8916-A and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form1120.
General Instructions
Purpose of Form
Use Form 8916-A to provide a detailed schedule of the
amounts reported on the applicable Schedule M-3 for cost
of goods sold, interest income, and interest expense.
Who Must File
Generally, Form 8916-A must be filed for each separate
entity required to file a Schedule M-3 for Form 1065, Form
1120, Form 1120-C, Form 1120-L, Form 1120-PC, or Form
1120S.
However, certain separate entities that (a) are required to
file a Schedule M-3 and have less than $50 million in total
assets at the end of the tax year or (b) are not required to file
a Schedule M-3 and voluntarily file a Schedule M-3, are not
required to file Form 8916-A but may voluntarily do so. See
the instructions for the applicable Schedule M-3 for each
separate entity.
Note. Schedule M-3 (Form 1120) mixed group filers, all
Schedule M-3 (Form 1120-L) filers, and all Schedule M-3
(Form 1120-PC) filers must file Form 8916-A.
Consolidated groups. In the case of a consolidated tax
group, a Form 8916-A must be filed as part of the Schedules
M-3 prepared for the parent company, each subsidiary, the
eliminations Schedule M-3, and the consolidated Schedule
M-3. It is not required that the supporting detail for Form
8916-A, Part I, line 6, be presented for the eliminations
Schedule M-3 or the consolidated Schedule M-3.
Mixed groups. In the case of a mixed group (as described in
the instructions for Schedule M-3 for Form 1120, Form
1120-L, and Form 1120-PC), a Form 8916-A, if applicable, is
required at the sub-consolidated level and the sub-
consolidated elimination level.
How To File
Attach Form 8916-A to each applicable separate Schedule
M-3.
Specific Instructions
Note. Any filer that completes Parts II and III of Schedule
M-3 (Form 1120) and Form 8916-A, must complete all
columns, without exception. See the instructions for Parts II
and III of the applicable Schedule M-3.
Part I. Cost of Goods Sold
Line 1
Report differences attributable to cost flow assumptions, for
example, differences between book and tax LIFO
computations. Generally, differences in the LIFO reserves for
book and tax purposes should be reported on this line.
Line 2n
Report differences attributable to section 263A. For example,
if book inventory costs do not equal section 471 inventory
costs, report differences between section 471 inventory
costs and section 263A inventory costs. This includes all
cost of goods sold differences, not just differences
attributable to additional section 263A cost adjustments to
ending inventory. LIFO taxpayers using the simplified
production method or the simplified resale method should
report the amount of additional section 263A costs
computed after LIFO computations. LIFO taxpayers not
using a simplified section 263A method should report costs
attributable to additional section 263A prior to performing
LIFO computation. Differences due to purchasing, and
storage and handling costs, should generally be reported on
line 2n (to the extent not already included in lines 2a through
2m). Report the additional section 263A cost adjustments to
ending inventory on line 2n (and the reversal of the prior year
ending inventory, if applicable).
Lines 4 and 5
If the taxpayer does not distinguish between obsolescence
and excess inventory reserves and lower of cost or market
write-downs in its general ledger, report all amounts relating
to these reserves on line 4 for excess inventory and
obsolescence reserves.
Line 6
Attach a statement that separately states and adequately
discloses the nature and amount of each expense reported
on this line. See the instructions for the applicable Schedule
M-3 for a definition of “separately stated and adequately
disclosed.” It is not required that the supporting detail for
Form 8916-A, Part I, line 6, be presented for the eliminations
Schedule M-3 or the consolidated Schedule M-3. Report
differences between book inventory costs and section 471
inventory costs on this line.
Line 7
Report all other items with no differences on this line. For
example, if book inventory costs equal section 471 inventory
costs, this line should report total book inventory and section
471 inventory costs without regard to amounts reported on
lines 1 through 5.
Line 8
Line 8 should equal the amount reported on Schedule M-3
(Form 1120), Part II, line 17; Schedule M-3 (Form 1120S),
Part II, line 15; or Schedule M-3 (Form 1065), Part II, line 15.
See the instructions for the applicable Schedule M-3.
Form 8916-A (2018)
Page 4
Part II. Interest Income
Line 1
Report on line 1, column (a), tax-exempt interest income
defined under section 103. Complete columns (b) and (c), as
applicable.
Line 2
Report on line 2, column (a), the total amount of interest
income included on Schedule M-3, Part I, line 11, from
hybrid securities characterized as debt for financial
accounting and as equity for tax purposes. Report on line 2,
column (d), the total amount of interest income from hybrid
securities characterized as equity for financial accounting
and as debt for tax purposes. Complete columns (b) and (c),
as applicable. Report interest income from a debt that is
both a hybrid debt and a related party debt on line 2 and not
on line 4a or 4b.
Line 3
Report on line 3, column (a), the total interest income from
periodic payments from transactions characterized as a
lease for financial accounting and as a sale for tax purposes.
Report on line 3, column (d), the total interest income from
periodic payments from transactions characterized as a sale
for financial accounting and as a lease for tax purposes.
Complete columns (b) and (c), as applicable. See the
instructions for sale versus lease for Schedule M-3, Part II,
line 18 (Forms 1120 and 1120-L), line 17 (Form 1120-PC), or
line 16 (Forms 1120S and 1065).
Line 4a
Report on line 4a total intercompany interest income from an
entity included on Schedule M-3, Part I, line 4 but not
included on Schedule M-3, Part I, line 11. Report hybrid
security interest income on line 2 and sale/lease interest
income on line 3 and not on line 4a.
Line 4b
Report on line 4b total intercompany interest income from an
entity within the tax affiliated group. Report hybrid security
interest income on line 2 and sale/lease interest income on
line 3 and not on line 4b.
Note. Report interest income from a debt that is both a
hybrid debt and a related party debt on line 2 and not on line
4a or 4b.
Line 5
Report on line 5 total interest income not required to be
reported on lines 1 through 4b.
Line 6
Line 6 must equal the amount for all columns reported on
Schedule M-3, Part II, line 13 (Forms 1120, 1120-L, and
1120-PC) or line 11 (Forms 1120S and 1065). See the
instructions for the applicable Schedule M-3.
Part III. Interest Expense
Line 1
Report on line 1, column (a), total interest expense from
hybrid securities characterized as debt for financial
accounting and as equity for tax purposes. Report on line 1,
column (d), total interest expense from hybrid securities
characterized as equity for financial accounting and as debt
for tax purposes. Complete columns (b) and (c), as
applicable. Report interest expense from a debt that is both
a hybrid debt and a related party debt on line 1 and not on
line 3a or 3b.
Line 2
Report on line 2, column (a), total interest expense from
periodic payments from transactions characterized as a
lease for financial accounting and as a purchase for tax
purposes. Report on line 2, column (d), total interest expense
from periodic payments from transactions characterized as a
purchase for financial accounting and as a lease for tax
purposes. Complete columns (b) and (c), as applicable. See
the instructions for Schedule M-3, Part III, line 34 (Form
1120), line 35 (Forms 1120-L and 1120-PC), or line 28
(Forms 1120S and 1065).
Line 3a
Report on line 3a total intercompany interest expense
included on Schedule M-3, Part I, line 4 but not included on
Schedule M-3, Part I, line 11. Report hybrid security interest
expense or deduction on line 1 and purchase/lease interest
expense or deduction on line 2 and not on line 3a.
Line 3b
Report on line 3b total intercompany interest expense to an
entity within the tax affiliated group. Report hybrid security
interest expense or deduction on line 1 and purchase/lease
interest expense or deduction on line 2 and not on line 3b.
Note. Report interest expense from a debt that is both a
hybrid debt and a related party debt on line 1 and not on line
3a or 3b.
Line 4
Report on line 4 total interest expense not required to be
reported on lines 1 through 3b.
Line 5
Line 5 must equal the amounts for all columns reported on
Schedule M-3 (Form 1120), Part III, line 8; Schedule M-3
(Forms 1120-PC and 1120-L), Part III, line 36; Schedule M-3
(Form 1065), Part III, line 27; or Schedule M-3 (Form 1120S),
Part III, line 26. See the instructions for the applicable
Schedule M-3.
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 and is included in the
estimates shown in the instructions for their business income
tax return.
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.
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Supplemental Attachment to Schedule M-3 Form 8916-A

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Completed 25 March 2019

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