SCH M-1: Reconciliation of Income (Loss) per Books With Income (Loss) per Return; M-2: Analysis of Accumulated Acount, Other Adj Accts, & Shareholders' Undistributed Taxable Income Previously Taxed

U.S. Income Tax Return for an S Corporation

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0130 can be found here:

Documents and Forms

Document Name Document Type
Form Schedules M-1 & M- SCH M-1: Reconciliation of Income (Loss) per Books With Income (Loss) per Return; M-2: Analysis of Accumulated Acount, Other Adj Accts, & Shareholders' Undistributed Taxable Income Previously Taxed Form
Schedules M-1 & M- M-1: Reconciliation of Income (Loss) per Books With Inco Form_1120S_SCH M-1 & M-2_2012.pdf Form
F1120S_Sch M-1_2009brdn.PDF 2009 burden estimates IC Document

Information Collection (IC) Details

IC Title:	SCH M-1: Reconciliation of Income (Loss) per Books With Income (Loss) per Return; M-2: Analysis of Accumulated Acount, Other Adj Accts, & Shareholders' Undistributed Taxable Income Previously Taxed	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6037-1

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	Schedules M-1 & M-2 (Form 1120S)	M-1: Reconciliation of Income (Loss) per Books With Income (Loss) per Return; M-2: Analysis of Accumulated Acount, Other Adj Accts, & Shareholders' Undistributed Taxable Income Previously Taxed	Form_1120S_SCH M-1 & M-2_2012.pdf		Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 15,042,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	1,217,000	1,217,000
Annual IC Time Burden (Hours)	4,636,770	4,636,770
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
2009 burden estimates	F1120S_Sch M-1_2009brdn.PDF	11/04/2009

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.