IRS Makes Changes to Schedule M-3 Filing Requirement for 2014

Internal Revenue Service (IRS) sent this bulletin at 05/10/2013 10:01 AM EDT

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Form 1065 e-News May 10, 2013

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  1. IRS Makes Changes to Schedule M-3 Filing Requirement for 2014
  1.  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)
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