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IRS Draft Forms · Dec 15, 2025

Instruction 1120-L (Schedule M-3) – Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or More

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Instruction 1120-L (Schedule M-3) – Instructions for Schedule M-3 (Form 1120-.... General industry update.

Summary

Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or More

Classification

Category: backgroundPriority: informationalReason: General tax news

Applies To

1120

Affected Groups

C-Corp practitioners

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

Read original article