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12273: 1065/1120/1120S - Unexplained M-1, M-3 or 8916-A Amounts

1120S Sub S Corporate

Entries have appeared on the M-1, the M-3 or Form 8916-A in Corporate, Sub S or Partnership returns, and I can’t figure out where these entries are coming from. Where do these amounts flow from?

Beginning in tax year 2009 for 1120, 1120S, or 1065 returns, the program may make an adjustment for book-to-tax depreciation differences.  These adjustments may appear at the following locations:


M-1, line 5a
M-1, line 8a
M-3, Part III, line 31
8916-A, line 2l


M-1, line 3a
Schedule M-1, line 6a
M-3, Part III, line 24
8916-A, line 2l


Schedule M-1, line 4a
Schedule M-1, line 7a
Schedule M-3, Part III, line 25
Form 8916-A, line 2l

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