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State of California Franchise Tax Board

Schedule M-3 for Large and Mid-Size Businesses

(This project is on hold, pending further study)

We are developing a California version of Schedule M-3, Net Income (Loss) Reconciliation. 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. (Updated 01/01/10)

Schedule M-3 (100/100W)

Schedule M-3 (100S)

Schedule M-3 (565/568)


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