A
- Abandonment, Line 23a. Income Statement Gain/Loss on Sale, Exchange, Abandonment, Worthlessness, or Other Disposition of Assets Other Than
Inventory and Pass-Through Entities
- Accounting standards, order of priority, Order of priority in accounting standards.
- Accrual to cash adjustment, Line 14. Total Accrual to Cash Adjustment
- Acquisition
-
- Amortization, Line 27. Amortization of Acquisition, Reorganization, and Start-Up Costs
- Investment banking fees, Line 23. Current Year Acquisition or Reorganization Investment Banking Fees
- Legal and accounting fees, Line 24. Current Year Acquisition or Reorganization Legal and Accounting Fees
- Other costs, Line 25. Current Year Acquisition/Reorganization Other Costs
- Adequately disclosed, separately stated and, Separately stated and adequately disclosed.
- Adjustments, Line 10a. Intercompany Dividend Adjustments To Reconcile to Line 11,Line 10b. Other Statutory Accounting Adjustments To Reconcile
to Line 11, and Line 10c. Other Adjustments To Reconcile to Amount on Line 11
- Allocations, limitations, and carryovers, Completion of Schedule M-3 and Certain Allocations, Limitations, and Carryovers
- Amortization of goodwill, Line 26. Amortization/Impairment of Goodwill
- Amortization write-offs, Line 28. Other Amortization or Impairment Write-Offs
- Awards, Line 13. Judgments, Damages, Awards, and Similar Costs
C
- Capital gains, Line 23b. Gross Capital Gains From Schedule D, Excluding Amounts From Pass-Through Entities
- Capital loss, Line 23c. Gross Capital Losses From Schedule D, Excluding Amounts From Pass-Through Entities, Abandonment Losses, and Worthless
Stock Losses, Line 24. Capital Loss Limitation and Carryforward Used
- Carryovers, Completion of Schedule M-3 and Certain Allocations, Limitations, and Carryovers
- Charitable contribution, Line 20. Charitable Contribution of Intangible Property
-
- Carryforward, Line 21. Charitable Contribution Limitation/Carryforward
- Limitation, Line 21. Charitable Contribution Limitation/Carryforward
- Compensation with section 162(m) limitation, Line 15. Compensation With Section 162(m) Limitation
- Comprehensive income, Comprehensive income.
- Consolidated return, Consolidated Return(Form 1120, Page 1)
- Consolidated vs. consolidating, Consolidated Schedule M-3 Versus Consolidating Schedules M-3 for Form 1120 Groups
- Consolidation, Line 7. U.S. Dividends Not Eliminated in Tax Consolidation
- Consolidation for mixed groups
-
- 1120/L/PC, Schedule M-3 Consolidation for Mixed Groups (1120/L/PC)
- Contingent liabilities, reserves and, Reserves and contingent liabilities.
- Corporate owned life insurance premiums, Line 33. Corporate Owned Life Insurance Premiums
- Cost of goods sold, Line 17. Cost of Goods Sold
D
- Damages, Line 13. Judgments, Damages, Awards, and Similar Costs
- Deferred compensation, Line 18. Deferred Compensation
- Deferred revenue, Line 20. Unearned/Deferred Revenue
- Depreciation, Line 31. Depreciation
- Disposition of assets, Line 23a. Income Statement Gain/Loss on Sale, Exchange, Abandonment, Worthlessness, or Other Disposition of Assets Other Than
Inventory and Pass-Through Entities
- Disregarded entities, Line 7. Net Income (Loss) of Other Includible Foreign Disregarded Entities, Other Includible U.S. Disregarded Entities, and
Other Includible Entities
- Dividend adjustments, Line 10a. Intercompany Dividend Adjustments To Reconcile to Line 11,Line 10b. Other Statutory Accounting Adjustments To Reconcile
to Line 11, and Line 10c. Other Adjustments To Reconcile to Amount on Line 11
- Dividends, Line 2. Gross Foreign Dividends Not Previously Taxed
- Domestic production activities deduction, Line 22. Domestic Production Activities Deduction
E
- Entities
-
- Disregarded, Line 7. Net Income (Loss) of Other Includible Foreign Disregarded Entities, Other Includible U.S. Disregarded Entities, and
Other Includible Entities
- Includible, Line 7. Net Income (Loss) of Other Includible Foreign Disregarded Entities, Other Includible U.S. Disregarded Entities, and
Other Includible Entities
- Entity considerations, Entity Considerations for Schedule M-3
- Environmental remediation costs, Line 29. Section 198 Environmental Remediation Costs
- Equity method, Line 6. Income (Loss) From Equity Method U.S. Corporations
- Equity method foreign corporations, Line 1. Income (Loss) From Equity Method Foreign Corporations
- Equity-based compensation, Line 10. Other Equity-Based Compensation
- Exchange, Line 23a. Income Statement Gain/Loss on Sale, Exchange, Abandonment, Worthlessness, or Other Disposition of Assets Other Than
Inventory and Pass-Through Entities
- Expense/deduction
-
- Items with differences, Line 37. Other Expense/ Deduction Items With Differences
- Expense/deduction items
-
- Total, Line 27. Total Expense/ Deduction Items, Line 38. Total Expense/ Deduction Items
F
- Filing requirements, other issues, Other Issues Affecting Schedule M-3 Filing Requirements
- Financial information and net income (loss) reconciliation, Part I. Financial Information and Net Income (Loss) Reconciliation
- Financial statements
-
- Non-tax-basis, Non-Tax-Basis Financial Statements and Tax-Basis Financial Statements
- Tax-basis, Non-Tax-Basis Financial Statements and Tax-Basis Financial Statements
- Fines and penalties, Line 12. Fines and Penalties
- Foreign
-
- Corporations, Line 1. Income (Loss) From Equity Method Foreign Corporations
- Distributions, Line 5. Gross Foreign Distributions Previously Taxed
- Dividends, Line 2. Gross Foreign Dividends Not Previously Taxed
- Entities, nonincludible, Line 5. Net Income (Loss) of Nonincludible Foreign Entities
- Partnerships, Line 9. Income (Loss) From U.S. Partnerships and Line 10. Income (Loss) From Foreign Partnerships
- Withholding taxes, Line 7. Foreign Withholding Taxes
- Form 4797, Line 23d. Net Gain/Loss Reported on Form 4797, Line 17, Excluding Amounts From Pass-Through Entities, Abandonment Losses,
and Worthless Stock Losses
G
- Gain/loss on disposition of assets, Line 23g. Other Gain/Loss on Disposition of Assets Other Than Inventory
- Gain/loss on sale, Line 23a. Income Statement Gain/Loss on Sale, Exchange, Abandonment, Worthlessness, or Other Disposition of Assets Other Than
Inventory and Pass-Through Entities
- General instructions, General Instructions
- Goodwill, Line 26. Amortization/Impairment of Goodwill
- Groups, consolidated vs. consolidating, Consolidated Schedule M-3 Versus Consolidating Schedules M-3 for Form 1120 Groups
I
- Includible corporations, Line 11. Net Income (Loss) per Income Statement of Includible Corporations, Line 8. Minority Interest for Includible Corporations
- Includible entities
-
- Eliminations, Line 8. Adjustment to Eliminations of Transactions Between Includible Entities and Nonincludible Entities
- Other, Line 7. Net Income (Loss) of Other Includible Foreign Disregarded Entities, Other Includible U.S. Disregarded Entities, and
Other Includible Entities
- Inclusions, Line 3. Subpart F, QEF, and Similar Income Inclusions
- Income
-
- Statement, Line 1. Questions Regarding the Type of Income Statement Prepared
- Statement period, Line 2. Questions Regarding Income Statement Period and Restatements
- Income (loss)
-
- Differences, Line 25. Other Income (Loss) Items With Differences
- Equity method, Line 6. Income (Loss) From Equity Method U.S. Corporations
- Income statement period, Line 9. Adjustment To Reconcile Income Statement Period To Tax Year
- Interest
-
- Expense, Line 8. Interest Expense
- Imputed, Line 22. Original Issue Discount and Other Imputed Interest
- Income, Line 13. Interest Income
L
- Lease vs. purchase, Line 34. Purchase Versus Lease (for Purchasers and/or Lessees)
- Lease, sale vs., Line 18. Sale Versus Lease (for Sellers and/or Lessors)
- Life insurance premiums, corporate owned, Line 33. Corporate Owned Life Insurance Premiums
- Life insurance subgroup reconciliation totals, Line 29c. Life Insurance Subgroup Reconciliation Totals
- Life/non-life loss limitation and carryforward, Life/Non-Life Loss Limitation and Carryforward Used Calculations
- Limitations, Completion of Schedule M-3 and Certain Allocations, Limitations, and Carryovers
- Long-term contracts, Line 21. Income Recognition From Long-Term Contracts
M
- Mark-to-market, Line 16. Mark-to-Market Income (Loss)
- Meals and entertainment, Line 11. Meals and Entertainment
- Minority interest, Line 8. Minority Interest for Includible Corporations
- Mixed group
-
- 1120/L/PC, Schedule M-3 Consolidation for Mixed Groups (1120/L/PC)
- Checkboxes, Completion of Mixed Group Checkboxes for Schedule M-3, Part II and Part III
- Subgroup sub-consolidation, Reconciliation of Mixed Group Subgroup Sub-Consolidation Amounts to Schedule M-3, Part I, line 11, and to Tax Return Taxable
Income
R
- Reconciliation
-
- 1120 subgroup, Line 29a. 1120 Subgroup Reconciliation Totals
- Life insurance, Line 29c. Life Insurance Subgroup Reconciliation Totals
- Mixed group subgroup sub-consolidation, Reconciliation of Mixed Group Subgroup Sub-Consolidation Amounts to Schedule M-3, Part I, line 11, and to Tax Return Taxable
Income
- PC insurance, Line 29b. PC Insurance Subgroup Reconciliation Totals
- Totals, Line 30. Reconciliation Totals
- Reorganization
-
- Amortization, Line 27. Amortization of Acquisition, Reorganization, and Start-Up Costs
- Investment banking fees, Line 23. Current Year Acquisition or Reorganization Investment Banking Fees
- Legal and accounting fees, Line 24. Current Year Acquisition or Reorganization Legal and Accounting Fees
- Other costs, Line 25. Current Year Acquisition/Reorganization Other Costs
- Reportable transactions, Line 12. Items Relating to Reportable Transactions
- Reserves and contingent liabilities, Reserves and contingent liabilities.
- Restatements, Line 2. Questions Regarding Income Statement Period and Restatements
- Revenue, unearned/deferred, Line 20. Unearned/Deferred Revenue
S
- Sale vs. lease, Line 18. Sale Versus Lease (for Sellers and/or Lessors)
- Schedule
-
- L, Schedule L
- M-2, Schedule M-2
- Section 198 environmental remediation costs, Line 29. Section 198 Environmental Remediation Costs
- Section 481(a) adjustments, Line 19. Section 481(a) Adjustments
- Section 78 gross-up, Line 4. Section 78 Gross-Up
- Separately stated and adequately disclosed, Separately stated and adequately disclosed.
- Start-up costs
-
- Amortization, Line 27. Amortization of Acquisition, Reorganization, and Start-Up Costs
- Statutory accounting adjustments, Line 10a. Intercompany Dividend Adjustments To Reconcile to Line 11,Line 10b. Other Statutory Accounting Adjustments To Reconcile
to Line 11, and Line 10c. Other Adjustments To Reconcile to Amount on Line 11
- Stock option expense, Line 9. Stock Option Expense
- Subgroup sub-consolidation: 1120 subgroup, 1120-PC subgroup, and 1120-L subgroup, Subgroup Sub-Consolidation: 1120 Subgroup, 1120-PC Subgroup, and 1120-L Subgroup
