About Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More | Internal Revenue Service

About Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Schedule M-3, Part I, determines the adjusted financial net income (loss) of the non-consolidated foreign corporation filing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Schedule M-3, Parts II and III, reconcile this financial result with the corporation's taxable income before the NOL deduction and special deductions on Form 1120-F.