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Schedule M-3, Part I, asks certain questions about the corporation's financial statements and reconciles financial statement net income (loss) for the corporation (or consolidated financial statement group, if applicable), as reported on Part I, line 4a, to net income (loss) of the corporation for U. taxable income purposes, as reported on Part I, line 11. In addition, for purposes of determining whether the corporation (or U. consolidated tax group) has total assets at the end of the current tax year of million or more, the corporation's total consolidated assets must be determined on an overall accrual method of accounting unless both of the following apply: (a) the tax returns of all includible corporations in the U. consolidated tax group are prepared using an overall cash method of accounting, and (b) no includible corporation in the U. consolidated tax group prepares or is included in financial statements prepared on an accrual basis. For any part of Schedule M-3 (Form 1120) that is completed, all applicable questions must be answered on Part I, all columns must be completed on Parts II and III, and all numerical data required by Schedule M-3 must be provided.

Schedule M-3, Parts II and III, reconcile financial statement net income (loss) for the U. corporation (or consolidated tax group, if applicable), as reported on Schedule M-3, Part I, line 11, to taxable income on Form 1120, page 1, line 28. Any statement required to support a line item on Schedule M-3 must be attached at the time Schedule M-3 is filed and must provide the information required for that line item.

See If all of the members of a parent-subsidiary controlled group that are required to file a U. tax return join in filing the same consolidated tax return, then the parent of that group does not have to file Schedule O on behalf of the group. A brother-sister group generally is two or more corporations where the same five or fewer persons who are individuals, estates, or trusts directly or indirectly own stock possessing: For purposes of determining whether a corporation is a member of a brother-sister controlled group of corporations within the meaning of section 1563(a)(2), stock owned by a person who is an individual, estate, or trust includes: Combined group.

consolidated tax group, total assets at the end of the tax year must be determined based on the total year-end assets of all includible corporations listed on Form 851, net of eliminations for intercompany transactions and balances between the includible corporations. In the case of an 1120 mixed group, Parts II and III of Schedule M-3 (Form 1120) must be completed for all members of the mixed group whether Schedule M-3 (Form 1120) is required or voluntarily filed.

consolidated tax group files Form 1120 and files and completes Schedule M-3, Parts II and III, Schedule M-3, Parts II and III, must be completed for each member of the group. A mixed group must also file Form 8916, Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups and, if applicable, Form 8916-A, Supplemental Attachment to Schedule M-3. If the filer chooses to complete Schedule M-1 instead of completing Parts II and III of Schedule M-3, line 1 of the applicable M-1 must equal line 11 of Part I of Schedule M-3.

If any member has failed to join in the making of a consolidated return under either subparagraph (1) or (2) of this paragraph, then the tax liability of each member of the group shall be determined on the basis of separate returns unless the common parent corporation establishes to the satisfaction of the Commissioner that the failure of such member to join in the making of the consolidated return was due to a mistake of law or fact, or to inadvertence.

In such case, such member shall be treated as if it had filed a Form 1122 for such year for purposes of paragraph (h)(2) of this section, and thus joined in the making of the consolidated return for such year.




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