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pdfTax Year 2007 Work Request Notification
Form 8916-A, Supplemental Attachment to Schedule M-3
Initials:
Date:
c
BE
912 810 6
SE:W:CAR:MP:T: B : R
JAM
9/28:06
4. Review Chief: Ed Mikesell
SE:W:CAR:MP:T:B: R
evm
9/28/06
5. Branch Chief: Curt Freeman
S€:W:CAR:MP:T:B
CF
9/28/06
6. Senior Technical Advisor: Bob Erickson
SE:W:CAR:MP:T
CF
9/28/06
To:
Symbols:
1.Scanned by:
SE:W:CAR:MP:T:B: C
2. Section Chief: Barbara Bradley
SE:W:CAR:MP:T:6:
3. Reviewer:
Joan McAlpine
7. *TPCC Circulations Email sent to Distribution List by:
8. Initiator (Tax ~
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,
Attached is a marked up draft that can be used to develop any necessary Work Requests for
the 2008 processing year. The major changes are as follows:
Based on a request from LMSB we will change the Form 8916-A to a three-part form by
making the existing Cost of Goods Sold schedule Part I, and adding Part II Interest
Income and Part III t nterest Expense.
Also, we changed the title of the form to "Supplemental Attachment to Schedule M-3"to
correspond to the change in the purpose of the form.
This Notification is for changes due to:
Legislation or other Chief Counsel guidance:
O A Program change initiated by: LMSB
We do not anticipate the need for any further changes that would require a Work Request Notification.
We may need to make further changes that would require a subsequent Work Request Notification.
If you have any questions, please contact the TLS shown below, or the reviewer on line 3 (above).
Clarence Light
SE:W:CAR:MP:T:
-7
NCFB C7-376
l;I;:skoL
9127106
IRoom:
Phone Number:
(202)283-0130
clarence.o.light@irs.gov
Fax Number:
(202)283-4545
Supplemental Attachment to
Form
8916-A
OM5 NQ 1545-XXXX
2006<
e~ Schedule M-3
kgsnmrrit of the Treasury
Internal Revenue Sew~ce
F Attach to Schedule M - 3 for Form 1065. 1120, er 1120$,
Employer identlflcation number
Name of commcn uarent
El
120-L,
or 1 120PC
I
Name of
I
subsd~am
-
-
l ~ a rIt Cost of Goods S d d
Income (Loss)
Cost of Goods Soid Items
per Income
Statement
I
Amounts artributable to cost f ow assJtnpt.ons .
2
Arno~ntsattrib~tableto sect on 263A costs:
(b)
Temporary
Dlfference
Employer identlficatim number
:
(4
Permanent
Dlference
(4
Income (Loss)
per Tax Return
.
a Stock option expense . . . . . . . . . .
b Other equity based compensation
c Meals and entertainment
d Parachute payments
. . . . . .
. . . . . . . . .
. . . . . . . . . .
.
e Compensation with section 162(m) limitat&?!.'.
f
Pension and profit sharing.
. . . . . . . . .
g Other post-retirement benefits
h Deferred compensation.
. . . . . . .
. . . . . . . . .
i Section 198 environmental remediation costs
j
Amortization
.
.
. . . . . . . . . . . . .
k Deplet~on . . . . . . . . . . . . . .
1
Depreciation
. . . . . . . . . . . . .
m Corporate owned life insurance premiums
n Other section 263A costs
. . .
. . . . . . . . .
. . . . . . . .
3
Inventory shrinkage accruals
4
Excess inventory and obsolescence reserves
5
Lower of cost or market write-downs
6
Other items with differences (attach schedule) .
7
Other items with no differences .
8
Total cost of goods sold. Add l~nes1 thorugh 7.
Enter total on Schedule M-3 (Form 1065), Part II, line
15; Schedule M-3 (Form l t 2 0 ) , Part II, line 17; or
Schedule M-3 (Form 1120S),Part !I, line 15.
. .
-
. . . . .
.
. . . . . .
For Papemork ReductionAct Notice, see page 2.
LLLL
Cat No 48657X
Form
8916-A pose
FI
Id)
Income (Loss)
lnterest income from
Hybrid Securities
SalzlPurchase
I
1
1-
Interest
Income
Total Inlcrcst
Income. Add lines 1
through 5. Enter
total on Schcdllle M3 (Form 1 120, 1 120PC, 1 120-L), Part 11,
line 13 or Schedule 1
M-3 (Form 1065,
1 120-S) Part 11, line
t
Ill-Interest
Ex~c
(bl
(a)
Intcrcst
Expcnse Per
E x ~ c n s eItem
Incomc Statement
Intcrest expcnse
froin Hybrid
Securities
--SalelPurch a s ~
Lnteresr cxDense
Intercompany
In tcrest Expcr~sc
Other lntcrcst
Expensc
Tolal lntcrcst
Expense. .4dd lines
I through 4. Enter
total on Schcdule
M-3 (Form 1 120)
Part 111, linc 8, or
Schedulc M-3
(1 120-PC, 1 120-L),
Part 111, line 36 or
Schedule M-3
(Form 1065)
Part ill, linc 27, or
Schcdule M-3
(1 1 20-S) Part 111,
) tine 26.
1
'Temporary
Di fferencc
--
(cl
Perrnan cn t
Diffcrcnce
L
(4
Expcnse per
Tax Return
L
File Type | application/pdf |
File Modified | 2007-05-30 |
File Created | 2007-05-30 |