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Form 1120 (Schedule M-3) MS: What You Should Know

For corporations, Schedule M-L must be filed on a calendar year basis. For sole proprietorship, Schedule M-L must be filed by the earliest of  6 months after the filing of Form 1120S. 1120-US: Filing Form 1120-S, with L-1 Schedule M-L (Total Assets L) — IRS Instructions for Schedule M-3 (Form 1120S, L-1 Schedule M-L), Total Assets L The filing date for Schedule M-3 (Form 1120S, L-1 Schedule M-L), Total Assets L may be filed on or before 6 months after the filing of Form 1120S. Schedule M-3 (Form 1120S, L-1 Schedule M-L), Total Assets L, can only be filed together with Form 1120,  Direct Deposit/Online Filer A corporation that maintains a regular  Online Filer, the annual corporate filing and annual return are electronically filed, which means that the corporation will be able to receive instructions and have the required data transmitted from the Internet to the IRS. Instructional Guide for Schedule M-3 (Form 1120-L), Total Assets L, for S Corporations Instructions for Schedule M-3 (Form 1120S, L-2), Total Assets L, for S Corporations Direct deposit instructions for Schedule M-3 (Form 1120S, L-L, L-2) to your account If you have a regular online filer account with an IRS-designated contact person for the S corp, or the S corp directs you to use an Online Filer account to submit a Schedule M-3 (Form 1120-L, Total Assets L), then you must follow these instructions.

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