We are developing a California version of Schedule M-3, Net Income (Loss) Reconciliation, for taxable years beginning on or after January 1, 2009. The California Schedule M-3 will facilitate the reporting of the differences between income (loss) per book and income (loss) per return. Certain business entities are required to complete and file a California Schedule M-3 instead of Schedule M-1, Reconciliation of Income (Loss), per Books with Income per Return. See the draft Schedules M-3 below for more information.
The draft Schedules M-3 are available for comment. Interested parties may submit comments to SchM3@ftb.ca.gov. Please comment by 10/31/2008. (We will consider comments received after 10/31/2008 when updating the Schedule M-3 in the future.)
Schedule M-3 (100/100W)
- Draft 2009 Schedule M-3 (100/100W) (08/21/08)
- Draft 2009 Instructions for Schedule M-3 (100/100W) (08/21/08)
Schedule M-3 (100S)
- Draft 2009 Schedule M-3 (100S) (08/21/08)
- Draft 2009 Instructions for Schedule M-3 (100S) (08/21/08)
Schedule M-3 (565/568)
- Draft 2009 Schedule M-3 (565/568) (08/21/08)
- Draft 2009 Instructions for Schedule M-3 (565/568) (08/21/08)
Announcements
- Update to California Schedule M-3 (posted 8/25/08).
- Interested Parties Meeting notes about the California Schedule M-3, August 11, 2008 (posted 09/10/08).
- Interested Parties Meeting, November 12, 2008, (posted 9/12/08)
- Interested Parties Meeting, November 12, 2008, CANCELLED (posted 11/5/08)
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