Status report on Schedule M-3 requirements

09/16/2013 | Corporate Taxation Insider

The Internal Revenue Service has announced changes to Schedule M-3 for corporate taxpayers, effective for tax years ending on or after Dec. 31, 2014. The changes relax requirements for entities with assets worth between $10 million and $50 million. This article discusses the history and development of Schedule M-3 reporting requirements, as well as the recent changes, and recommends that taxpayers continue to monitor IRS guidance for additional updates.

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