Form M-3 (100s) Draft - Net Income (Loss) Reconciliation For S Corporations
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2
3Net Income (Loss) Reconciliation For S Corporations
CALIFORNIA SCHEDULE
TAXABLE YEAR
M-3 (100S)
2008
With Total Assets of $10 Million or More
Attach to Form 100S.
Corporation name as shown on return.
California corporation number
FEIN
-
Part I Financial Information and Net Income (Loss) Reconciliation
a
Did the corporation prepare a certified audited non-tax basis income statement for the period ending with or within this taxable year?
m Yes. Skip line 1b and complete lines 2 through 11 with respect to that income statement.
m No. Go to line 1b.
b
Did the corporation prepare a non-tax basis income statement for that period?
m Yes. Complete lines 2 through 11 with respect to that income statement
m No. Skip lines 2 through 3b and enter the corporation’s net income (loss) per its books and records on line 4a.
2
Enter the income statement period: Beginning ______/_____/_____ Ending _____/_____/_____
3 a
Has the corporation’s income statement been restated for the income statement period on line 2?
m Yes. (Attach an explanation and the amount of each item restated.)
m No.
b
Has the corporation’s income statement been restated for any of the five income statement periods preceding the period on line 2?
m Yes. (Attach an explanation and the amount of each item restated.)
m No.
4 a
Worldwide combined net income (loss) from income statement source identified in Part I, line 1 . . . . . . . . . . . . . .
4a
b
Indicate accounting standard used for line 4a (see instructions):
m
m
m
m
()
GAAP (2)
IFRS (3)
Tax-basis (4)
Other (specify) _______________________________
5 a
Net income from nonincludible foreign entities (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a
(
)
b
Net loss from nonincludible foreign entities (attach schedule and enter as a positive amount) . . . . . . . . . . . . . . . .
5b
6 a
Net income from nonincludible U.S. entities (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6a
(
)
b
Net loss from nonincludible U.S. entities (attach schedule and enter as a positive amount). . . . . . . . . . . . . . . . . . .
6b
7 a
Net income (loss) of other foreign disregarded entities (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7a
b
Net income (loss) of other U.S. disregarded entities (except qualified subchapter S subsidiaries). . . . . . . . . . . . . .
7b
c
Net income (loss) of other qualified subchapter S subsidiaries (QSubs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7c
8
Adjustment to eliminations of transactions between includible entities and nonincludible entities (attach schedule)
8
9
Adjustments to reconcile income statement period to taxable year (attach schedule) . . . . . . . . . . . . . . . . . . . . . . .
9
0
Other adjustments to reconcile to amount on line 11 (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
Net income (loss) per income statement of includable corporations. Combine line 4 through line 10 . . . . . . . . . . .
Note. Part I, line 11, must equal the amount on Part II, line 26, column (a).
2
Enter the total amount (not just the corporation’s share) of the assets and liabilities of all entities included or removed on the following lines.
Total Assets
Total Liabilities
a
Included on Part I, line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
Removed on Part I, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
Removed on Part I, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
Included on Part I, line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7921083
Schedule M-3 (100S) NEW 2008 Side
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