Schedules M-1 And M-2 (Form 1120-F) - Reconciliation Of Income (Loss) And Analysis Of Unappropriated Retained Earnings Per Books - 2012

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Reconciliation of Income (Loss) and Analysis of
SCHEDULES M-1 and M-2
OMB No. 1545-0126
(Form 1120-F)
Unappropriated Retained Earnings per Books
2012
Information about Schedules M-1 and M-2 (Form 1120-F) and its instructions is at
▶
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. Schedule M-3 may be required instead of Schedule M-1—see instructions.
7
Income recorded on books this year
1
Net income (loss) per books .
.
.
.
.
not included on this return (itemize):
2
Federal income tax per books .
.
.
.
$
3
Excess of capital losses over capital gains
a
Tax-exempt interest
4
Income subject to tax not recorded on
b Other (itemize):
books this year (itemize):
8
Deductions on this return not charged
against book income this year (itemize):
5
Expenses recorded on books this year not
deducted on this return (itemize):
$
a Depreciation
.
.
$
$
a Depreciation .
.
. .
b Charitable contributions
$
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 .
.
.
.
Analysis of Unappropriated Retained Earnings per Books
Schedule M-2
1
5
a Cash
Balance at beginning of year
.
.
.
.
Distributions:
.
.
.
.
2
Net income (loss) per books .
.
.
.
.
b Stock .
.
.
.
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) .
Specific Instructions
Who Must File
• The part of luxury water travel
expenses not deductible under section
Generally, any foreign corporation that is
274(m).
Schedule M-1
required to complete Form 1120-F,
• Expenses for travel as a form of
Section II must complete Schedules M-1
Line 1. Net income (loss) per books.
education.
and M-2 (Form 1120-F). However, under
The foreign corporation must report on
• Other nondeductible travel and
some circumstances, a foreign
line 1 of Schedule M-1 the net income
entertainment expenses.
corporation is required to complete (or
(loss) per the set or sets of books taken
may voluntarily complete) Schedule M-3
into account on Schedule L.
Line 7a. Tax-exempt interest. Report
(Form 1120-F) in lieu of Schedule M-1.
any tax-exempt interest received or
Line 5c. Travel and entertainment
accrued, including any exempt-interest
Complete Schedule M-3 in lieu of
expenses. Include any of the following:
dividends received as a shareholder in a
Schedule M-1 if total assets at the end
• Meal and entertainment expenses not
mutual fund or other regulated
of the tax year that are reportable on
deductible under section 274(n).
investment company. Also report this
Schedule L are $10 million or more. A
same amount in item P at the top of
corporation filing Form 1120-F that is not
• Expenses for the use of an
page 2 of Form 1120-F.
entertainment facility.
required to file Schedule M-3 may
voluntarily file Schedule M-3 instead of
• The part of business gifts over $25.
Schedule M-2
Schedule M-1. See the Instructions for
• Expenses of an individual over $2,000
Schedule M-3 (Form 1120-F) for more
Line 1. Beginning balance of
that are allocable to conventions on
information.
unappropriated retained earnings.
cruise ships.
Note. If Schedule M-3 is completed in
Enter the beginning balance of
• Employee achievement awards over
lieu of Schedule M-1, the corporation is
unappropriated retained earnings per the
$400.
still required to complete Schedule M-2.
set(s) of books taken into account on
Schedule L.
• The cost of entertainment tickets over
Do not complete Schedules M-1, M-2,
face value (also subject to the 50% limit
Note. For additional information for
and M-3 if total assets at the end of the
under section 274(n)).
tax year (Schedule L, line 17, column (d))
Schedule M-2 reporting, see the
are less than $25,000.
• The cost of skyboxes over the face
Instructions for Schedule M-3 (Form
value of nonluxury box seat tickets.
1120-F).
For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F.
Schedules M-1 and M-2 (Form 1120-F) 2012
Cat. No. 49678K

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