释义 |
Form 1065 (Schedule M-3) Form 1065 (Schedule M-3)A form that a partnership files with the IRS to reconcile its profit and loss statements. A partnership must file Schedule M-3 if its assets or adjusted assets exceed $10 million in value, if its total receipts exceed $35 million, or if a second partnership meeting those criteria owns 50% or more of the partnership. |