About Form 1120-L, U.S. Life Insurance Company Income Tax Return


Life insurance companies use this form to report income, gains, losses, deductions, credits, and to figure their income tax liability.

Current Revision

Recent Developments


This schedule reconciles financial statement net income (loss) with taxable income reported on Form 1120-L. It must be filed by life insurance companies with total assets of $10 million or more, and may be voluntarily filed by life insurance companies that are not otherwise required to file Schedule M-3 (Form 1120-L).

Schedule M-3 (Form 1120-L) PDF

Instructions for Schedule M-3 (Form 1120-L) (Print Version PDF)

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