Form 1120 Schedule M-3 Part II line 25 and Part III line 35
Form 1120-L Schedule M-3 Part II line 25 and Part III line 38
Form 1120-PC Schedule M-3 Part II line 25 and Part III line 38
Form 1120-S Schedule M-3 Part II line 22 and Part III line 29
Form 1065 Schedule M-3 Part II line 22 and Part III line 29

The format for the required attachment for the “other with difference” lines is a multi-row schedule each row containing a description  followed by four amounts indicating the amount that description contributes to the total amounts shown on each of columns (a), (b), (c), and (d) on the “other with difference line to which the schedule is an attachment.
The (a), (b), (c), and (d) column totals for the schedule equal the total amounts shown for each of columns (a), (b), (c), and (d) on the “other with difference” line.

To meet the requirement of “separately stated and adequately disclosed”, the description for each row of the schedule must identify the column (a) book amount, the column (d) tax amount, and the column (b) or (c) adjustment shown for that row.