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

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 Sch M-1 & M-2 - Form 1120-S.pdf Form
Sch M-1 & M-2 brdn_busi.PDF 2013 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	Sch M-1 & M-2 - Form 1120-S.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	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	5,629,913	4,412,913	1,217,000
Annual IC Time Burden (Hours)	21,449,969	16,813,199	4,636,770
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
2013 burden estimates	Sch M-1 & M-2 brdn_busi.PDF	08/02/2013

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