Table of Contents

• Instructions for  Schedule M-3  (Form 1120-F) - Introductory Material
  • Future Developments
• General Instructions
  • Purpose of Schedule
  • Who Must File
  • When and Where To File
  • Completion of Schedule M-3
  • Other Issues Affecting Schedule M-3 Filing Requirements
  • Other Form 1120-F Schedules Affected by Schedule M-3 Requirements
    • Schedule L
    • Schedule M-2
    • Entity Considerations for Schedule M-3
    • Related Filing Requirements – Reportable Entity Partner Reporting Responsibilities
  • Part I – Financial Information and Net Income (Loss) Reconciliation
    • When To Complete Part I
    • How to Complete Columns in Parts II and III
    • Treatment of Items Under an Eligible Treaty-Based Return Position to Attribute Business Profits to a U.S. Permanent Establishment
    • Schedule M-3 Reporting Requirements for Regulations Section 1.6011-4(b) Reportable Transactions
  • Part II. Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return
  • Part III. Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations with Taxable Income per Return — Expense/Deduction Items