Schedule M-3 (Form 1120-S) - Requirements for Filing
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Requirements for Filing Schedule M-3

Any corporation required to file Form 1120-S U.S. Income Tax Return for an S Corporation that reports on Schedule L of Form 1120-S total assets at the end of the corporation’s tax year that exceed $10 million must complete and file Schedule M-3 (Form 1120-S) Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More.

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