Schedule M-3 (Form 1120) 2025: Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
Schedule M-3 (Form 1120) is the IRS form titled “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More.” It is a schedule filed with Form 1120.
Form Details
- Tax Year
- 2025
- Revision
- Rev. Dec 2019
- Pages
- 3
- File Size
- 173 KB (PDF)
- Due Date
- April 15, 2026 (with Form 1120) — extended: October 15, 2026
- Filed With
- Form 1120
- Category
- Business — C Corporations
Due dates are for calendar-year filers, as published by the IRS for the 2025 tax year; a weekend or legal holiday moves a due date to the next business day.
Who Uses Schedule M-3 (Form 1120)
C corporations (including foreign corporations with U.S. income).
Zentavos can prepare and e-file this for you
A tax professional prepares and reviews your federal return — with Schedule M-3 (Form 1120) when your return needs it — and files it electronically with the IRS.
See Tax PrepFrequently Asked Questions
Download the blank Schedule M-3 (Form 1120) PDF from this page. It is the official IRS file, delivered from IRS.gov — Zentavos does not change it. You can also find it on the IRS's page for Schedule M-3 (Form 1120).
This page is part of our tax year 2025 library. The IRS revision listed for this form is “Rev. Dec 2019.” Some IRS forms are revised on their own schedule or are continuous-use, so the revision date can differ from the tax year. The IRS.gov page for Schedule M-3 (Form 1120) lists prior revisions.
Yes. Zentavos prepares and e-files federal tax returns for individuals and businesses, including the forms and schedules each return needs. If Schedule M-3 (Form 1120) is part of your filing, our team can prepare it with your return — see Tax Prep to get started.