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Schedule M-3 (Form 1120) 2014
Page
Name of corporation (common parent, if consolidated return)
Employer identification number
Check applicable box(es): (1)
Consolidated group
(2)
Parent corp
(3)
Consolidated eliminations
(4)
Subsidiary corp
(5)
Mixed 1120/L/PC group
Check if a sub-consolidated: (6)
(7)
1120 group
1120 eliminations
Employer identification number
Name of subsidiary (if consolidated return)
Part III
Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable
Income per Return—Expense/Deduction Items (see instructions)
(a)
(b)
(c)
(d)
Expense/Deduction Items
Expense per
Temporary
Permanent
Deduction per
Income Statement
Difference
Difference
Tax Return
1 U.S. current income tax expense .
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2 U.S. deferred income tax expense .
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3 State and local current income tax expense .
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4 State and local deferred income tax expense .
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5 Foreign current income tax expense (other than
foreign withholding taxes) .
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6 Foreign deferred income tax expense .
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7 Foreign withholding taxes .
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8 Interest expense (see instructions) .
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9 Stock option expense
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10 Other equity-based compensation .
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11 Meals and entertainment
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12 Fines and penalties .
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13 Judgments, damages, awards, and similar costs
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14 Parachute payments .
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15 Compensation with section 162(m) limitation .
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16 Pension and profit-sharing .
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17 Other post-retirement benefits
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18 Deferred compensation .
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19 Charitable contribution of cash and tangible
property .
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20 Charitable contribution of intangible property
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21 Charitable contribution limitation/carryforward
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22 Domestic production activities deduction .
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23 Current
year
acquisition
or
reorganization
investment banking fees
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24 Current year acquisition or reorganization legal and
accounting fees
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25 Current year acquisition/reorganization other costs .
26 Amortization/impairment of goodwill
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27 Amortization of acquisition, reorganization, and
start-up costs .
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28 Other amortization or impairment write-offs .
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29 Reserved
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30 Depletion
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31 Depreciation
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32 Bad debt expense
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33 Corporate owned life insurance premiums
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34 Purchase versus lease (for purchasers and/or
lessees) .
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35 Research and development costs
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36 Section 118 exclusion (attach statement) .
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37 Other expense/deduction items with differences
(attach statement)
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38 Total expense/deduction items. Combine lines 1
through 37. Enter here and on Part II, line 27,
reporting
positive
amounts
as
negative
and
negative amounts as positive .
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Schedule M-3 (Form 1120) 2014