Example: bankruptcy

2017 Partnership Form M3 Instructions

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Instructions for Schedule M-3 (Form 1120) (Rev. December …

Instructions for Schedule M-3 (Form 1120) (Rev. December …

www.irs.gov

• Cooperatives filing Form 1120-C, U.S. Income Tax Return for Cooperative Associations, that report total assets at tax year end that equal or exceed $10 million must file Schedule M-3 (Form 1120). • A corporation filing Form 1120 (or Form 1120-C) that is not required to file Schedule M-3 may voluntarily file Schedule M-3.

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