Partnerships file Schedule M-3 (Form 1065) to: Answer questions about their financial statements and reconcile financial statement net income (loss) for the consolidated financial statement group to income (loss) per the income statement for the partnership. Reconcile financial statement net income (loss) for the partnership to line 1 of the Analysis of Net Income (Loss) found on Form 1065 and Form 1065-B. Current Revision Schedule M-3 (Form 1065) PDF Instructions for Schedule M-3 (Form 1065) (Print Version) PDF Recent Developments None at this time. Other Items You May Find Useful All Schedule M-3 (Form 1065) Revisions Other Current Products Related About Form 1065, U.S. Return of Partnership Income