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Form 1120-F Schedules M-1, M-2: Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books

Product number

Form 1120-F Schedules M-1, M-2

Title

Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books

Type

Forms

Issuing body

Internal Revenue Service (irs.gov)

Revision (per IRS index)

Dec 2025

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• Form 1120 U.S. Corporation Income Tax Return
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• Form 1120-F (Schedule H) Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
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• Form 1120-F (Schedule M-3) Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
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