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Corporations TopicsIRS Resources | Inside This Issue1. IRS Makes Changes to Schedule M-3 Filing Requirement for 2014 The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III. These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group. Reference: Schedule M-3 for Large Business & International (LB&I) Thank you for subscribing to the Schedule M-3 e-mail list, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them and they may go to the main "Subscription" sign up page on the IRS.gov web site to Subscribe. This message was distributed automatically from the Schedule M-3 mailing list. Please Do Not Reply To This Message. To subscribe to or unsubscribe from another list, please go to the Main Subscription Page on the IRS.gov web site. |