Schedules M-1 And M-2 (Form 1120-F) - Reconciliation Of Income (Loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2017
Download a blank fillable Schedules M-1 And M-2 (Form 1120-F) - Reconciliation Of Income (Loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Schedules M-1 And M-2 (Form 1120-F) - Reconciliation Of Income (Loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1Reconciliation of Income (Loss) and Analysis of
SCHEDULES M-1 and M-2
OMB No. 1545-0123
(Form 1120-F)
Unappropriated Retained Earnings per Books
2017
Go to for the latest information.
▶
Department of the Treasury
Attach to Form 1120-F.
Internal Revenue Service
▶
Name of corporation
Employer identification number
Reconciliation of Income (Loss) per Books With Income per Return
Schedule M-1
Note: The corporation may be required to file Schedule M-3 (see instructions).
7
1
Net income (loss) per books .
.
.
.
.
Income recorded on books this year
not included on this return (itemize):
2
Federal income tax per books .
.
.
.
$
3
a Tax-exempt interest
Excess of capital losses over capital gains
4
b Other (itemize):
Income subject to tax not recorded on
books this year (itemize):
8
Deductions on this return not charged
5
against book income this year (itemize):
Expenses recorded on books this year not
deducted on this return (itemize):
$
a Depreciation
.
.
$
b Charitable contributions $
a Depreciation .
.
. .
$
b Charitable contributions
c Other (itemize):
c Travel and entertainment $
d Other (itemize):
9
Add lines 7 and 8 .
.
.
.
.
.
.
6
Add lines 1 through 5 .
.
.
.
.
.
.
10
Income—line 6 less line 9 .
.
.
.
Schedule M-2
Analysis of Unappropriated Retained Earnings per Books
1
5
a Cash
Balance at beginning of year
.
.
.
.
Distributions:
.
.
.
.
2
b Stock .
Net income (loss) per books .
.
.
.
.
.
.
.
3
Other increases (itemize):
c Property .
.
.
6
Other decreases (itemize):
7
Add lines 5 and 6 .
.
.
.
.
.
.
4
Add lines 1, 2, and 3 .
.
.
.
.
.
.
8
Balance at end of year (line 4 less line 7)
Who Must File
completing Parts II and III of Schedule
• The cost of entertainment tickets over
M-3 (Form 1120-F). If the foreign
face value (also subject to the 50% limit
Generally, any foreign corporation that is
corporation chooses (2), then Schedule
under section 274(n)).
required to complete Form 1120-F,
M-1, line 1 must equal Schedule M-3
• The cost of skyboxes over the face
Section II must complete Schedules M-1
(Form 1120-F), Part I, line 11. See the
value of nonluxury box seat tickets.
and M-2 (Form 1120-F). However, the
Instructions for Schedule M-3 (Form
• The part of luxury water travel expenses
following rules apply.
1120-F) for more information.
not deductible under section 274(m).
Do not complete Schedules M-1, M-2,
Note: If Schedule M-3 is completed in
• Expenses for travel as a form of
and M-3 if total assets at the end of the
lieu of Schedule M-1, the corporation is
education.
tax year (Schedule L, line 17, column (d))
still required to complete Schedule M-2.
are less than $25,000.
• Other nondeductible travel and
Specific Instructions
Complete Schedule M-3 in lieu of
entertainment expenses.
Schedule M-1 if total assets at the end
Line 7a. Tax-exempt interest. Report
Schedule M-1
of the tax year that are reportable on
any tax-exempt interest received or
Schedule L are $10 million or more.
accrued, including any exempt-interest
Line 1. Net income (loss) per books.
A corporation filing Form 1120-F that
dividends received as a shareholder in a
The foreign corporation must report on
is not required to file Schedule M-3 may
mutual fund or other regulated
line 1 of Schedule M-1 the net income
investment company. Also report this
voluntarily file Schedule M-3 instead of
(loss) per the set or sets of books taken
same amount in item P at the top of
Schedule M-1. See the Instructions for
into account on Schedule L.
page 2 of Form 1120-F.
Schedule M-3 (Form 1120-F) for more
Line 5c. Travel and entertainment
information.
Schedule M-2
expenses. Include any of the following:
Foreign corporations that (a) are
• Meal and entertainment expenses not
Line 1. Beginning balance of
required to file a Schedule M-3 (Form
deductible under section 274(n).
unappropriated retained earnings.
1120-F) and have less than $50 million in
• Expenses for the use of an
Enter the beginning balance of
total assets at the end of the tax year or
entertainment facility.
unappropriated retained earnings per the
(b) are not required to file a Schedule
set(s) of books taken into account on
M-3 (Form 1120-F) and voluntarily file a
• The part of business gifts over $25.
Schedule L.
Schedule M-3 (Form 1120-F) must either
• Expenses of an individual over $2,000
(1) complete Schedule M-3 (Form 1120-F)
Note: For additional information for
that are allocable to conventions on
entirely or (2) complete Schedule M-3
Schedule M-2 reporting, see the
cruise ships.
(Form 1120-F) through Part I and
Instructions for Schedule M-3 (Form
• Employee achievement awards over
complete Schedule M-1 instead of
1120-F).
$400.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F.
Schedules M-1 and M-2 (Form 1120-F) 2017
Cat. No. 49678K
ADVERTISEMENT
0 votes
Related Articles
Related forms
Schedules M-1 And M-2 (form 1120-f) - Reconciliation Of Income (loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2015
Financial
Schedules M-1 And M-2 (form 1120-f) - Reconciliation Of Income (loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2014
Financial
Schedules M-1 And M-2 (form 1120-f) - Reconciliation Of Income (loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2012
Financial
Schedule M-3 (form 1120-f) - Net Income (loss) Reconciliation For Foreign Corporations With Reportable Assets Of 10 Million Dollars Or More - 2017
Financial
Schedule M-3 (form 1120-f) - Net Income (loss) Reconciliation For Foreign Corporations With Reportable Assets Of E Million Or More - 2015
Financial
Schedule M-3(form 1120-f) - Net Income (loss) Reconciliation For Foreign Corporations - Department Of Treasury - 2013
Financial
Schedule M-3 (form 1120-f) - Net Income (loss) Reconciliation For Foreign Corporations With Reportable Assets Of 10 Million Dollars Or More - 2014
Financial
Related Categories
Parent category: Financial