Form Schedules M1 & M2 Schedules M1 & M2 Reconciliation of Income (Loss) and Analysis of Unapprop

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Action

Revised proofs
requested

Reconciliation of Income (Loss) and Analysis of
Unappropriated Retained Earnings per Books

Department of the Treasury
Internal Revenue Service
Name of corporation

Schedule M-1

©

Signature

O.K. to print

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SCHEDULES M-1 and M-2
(Form 1120-F)

Date

Attach to Form 1120-F.

OMB No. 1545-0126

2008

Employer identification number

Reconciliation of Income (Loss) per Books With Income per Return
Note: Schedule M-3 may be required instead of Schedule M-1—see instructions.

1
2
3

Net income (loss) per books
Federal income tax per books
Excess of capital losses over capital gains

4

Income subject to tax not recorded on
books this year (itemize):

5

Expenses recorded on books this year not
deducted on this return (itemize):
Depreciation
$
Charitable contributions $
Travel and entertainment $
Other (itemize):

7

Income recorded on books this year not
included on this return (itemize):
a Tax-exempt interest $
b Other (itemize):

8

a
b
c
d

6

Add lines 1 through 5

Schedule M-2
1
2
3

4

Deductions on this return not charged
against book income this year (itemize):
$
a Depreciation
b Charitable contributions $
c Other (itemize):

9
10

Add lines 7 and 8
Income—line 6 less line 9

Analysis of Unappropriated Retained Earnings per Books per Return

Balance at beginning of year
Net income (loss) per books
Other increases (itemize):

Add lines 1, 2, and 3

For Privacy Act and Paperwork Reduction Act Notice,
see the Instructions for Form 1120-F.

5

6

Distributions: a Cash
b Stock
c Property
Other decreases (itemize):

7
8

Add lines 5 and 6
Balance at end of year (line 4 less line 7)

Cat. No. 49678K

Schedules M-1 and M-2 (Form 1120-F) 2008