Form 4562Department of the Treasury Internal Revenue Serv.docx

Form 4562
Department of the Treasury
Internal Revenue Service (99)

Depreciation and Amortization
(Including Information on Listed Property)

Attach to your tax return.
Information about Form 4562 and its separate instructions is at
www.irs.gov/form4562.

OMB No. 1545-0172

2014
Attachment
Sequence No. 179

Name(s) shown on return Business or activity to which this
form relates Identifying number

Part I Election To Expense Certain Property Under Section 179
Note: If you have any listed property, complete Part V before
you complete Part I.

1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . .
. . . . 1
2 Total cost of section 179 property placed in service (see
instructions) . . . . . . . . . . . 2
3 Threshold cost of section 179 property before reduction in
limitation (see instructions) . . . . . . 3
4 Reduction in limitation. Subtract line 3 from line 2. If zero or
less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If
zero or less, enter -0-. If married filing

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 (a) Description of property (b) Cost (business use only) (c)
Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7
8 Total elected cost of section 179 property. Add amounts in
column (c), lines 6 and 7 . . . . . . 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . .
. . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2013
Form 4562 . . . . . . . . . . . 10
11 Business income limitation. Enter the smaller of business
income (not less than zero) or line 5 (see instructions) 11
12 Section 179 expense deduction. Add lines 9 and 10, but do
not enter more than line 11 . . . . . 12
13 Carryover of disallowed deduction to 2015. Add lines 9 and
10, less line 12 13

Note: Do not use Part II or Part III below for listed property.
Instead, use Part V.
Part II Special Depreciation Allowance and Other Depreciation
(Do not include listed property.) (See instructions.)
14 Special depreciation allowance for qualified property (other
than listed property) placed in service

during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . .
. . 14
15 Property subject to section 168(f)(1) election . . . . . . . . . . . .
. . . . . . . . 15
16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . .
. . . . . 16
Part III MACRS Depreciation (Do not include listed property.)

(See instructions.)

Section A
17 MACRS deductions for assets placed in service in tax years
beginning before 2014 . . . . . . . 17
18 If you are electing to group any assets placed in service
during the tax year into one or more general

asset accounts, check here . . . . . . . . . . . . . . . . . . . . . .
Section B—Assets Placed in Service During 2014 Tax Year
Using the General Depreciation System

(a) Classification of property

(b) Month and year
placed in

service

(c) Basis for depreciation
(business/investment use

only—see instructions)

(d) Recovery
period

(e) Convention (f) Method (g) Depreciation deduction

19a 3-year property
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property

g 25-year property
h Residential rental

property

i Nonresidential real
property

Section C—Assets Placed in Service During 2014 Tax Year
Using the Alternative Depreciation System
20a Class life

b 12-year
c 40-year

Part IV Summary (See instructions.)
21 Listed property. Enter amount from line 28 . . . . . . . . . . . . .
. . . . . . . 21
22 Total. Add amounts from line 12, lines 14 through 17, lines
19 and 20 in column (g), and line 21. Enter

here and on the appropriate lines of your return. Partnerships
and S corporations—see instructions . 22
23 For assets shown above and placed in service during the
current year, enter the

portion of the basis attributable to section 263A costs . . . . . . .
23
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N Form 4562 (2014)

Form 4562 (2014) Page 2
Part V Listed Property (Include automobiles, certain other
vehicles, certain aircraft, certain computers, and property

used for entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard
mileage rate or deducting lease expense, complete only 24a,
24b, columns (a) through (c) of Section A, all of Section B, and
Section C if applicable.

Section A—Depreciation and Other Information (Caution: See
the instructions for limits for passenger automobiles.)
24a Do you have evidence to support the business/investment
use claimed? Yes No 24b If “Yes,” is the evidence written? Yes
No

(a)
Type of property (list

vehicles first)

(b)
Date placed

in service

(c)
Business/

investment use
percentage

(d)
Cost or other basis

(e)
Basis for depreciation
(business/investment

use only)

(f)
Recovery

period

(g)
Method/

Convention

(h)
Depreciation

deduction

(i)
Elected section 179

cost

25 Special depreciation allowance for qualified listed property
placed in service during
the tax year and used more than 50% in a qualified business use
(see instructions) . 25

26 Property used more than 50% in a qualified business use:
%
%
%

27 Property used 50% or less in a qualified business use:
% S/L –
% S/L –
% S/L –

28 Add amounts in column (h), lines 25 through 27. Enter here
and on line 21, page 1 . 28
29 Add amounts in column (i), line 26. Enter here and on line 7,
page 1 . . . . . . . . . . . . 29

Section B—Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor,
partner, or other “more than 5% owner,” or related person. If
you provided vehicles
to your employees, first answer the questions in Section C to
see if you meet an exception to completing this section for those
vehicles.

30 Total business/investment miles driven during
the year (do not include commuting miles) .

(a)
Vehicle 1

(b)
Vehicle 2

(c)
Vehicle 3

(d)
Vehicle 4

(e)
Vehicle 5

(f)
Vehicle 6

31 Total commuting miles driven during the year

32 Total other personal (noncommuting)

miles driven . . . . . . . . .
33 Total miles driven during the year. Add

lines 30 through 32 . . . . . . .
Yes No Yes No Yes No Yes No Yes No Yes No34 Was the
vehicle available for personal

use during off-duty hours? . . . . .
35 Was the vehicle used primarily by a more

than 5% owner or related person? . .

36 Is another vehicle available for personal use?
Section C—Questions for Employers Who Provide Vehicles for
Use by Their Employees

Answer these questions to determine if you meet an exception to
completing Section B for vehicles used by employees who are
not
more than 5% owners or related persons (see instructions).
37 Do you maintain a written policy statement that prohibits all
personal use of vehicles, including commuting, by

your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No

38 Do you maintain a written policy statement that prohibits
personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate
officers, directors, or 1% or more owners . .

39 Do you treat all use of vehicles by employees as personal
use? . . . . . . . . . . . . . . . .
40 Do you provide more than five vehicles to your employees,

obtain information from your employees about the

use of the vehicles, and retain the information received? . . . . . .
. . . . . . . . . . . . .
41 Do you meet the requirements concerning qualified
automobile demonstration use? (See instructions.) . . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not
complete Section B for the covered vehicles.
Part VI Amortization

(a)
Description of costs

(b)
Date amortization

begins

(c)
Amortizable amount

(d)
Code section

(e)
Amortization

period or
percentage

(f)
Amortization for this year

42 Amortization of costs that begins during your 2014 tax year
(see instructions):

43 Amortization of costs that began before your 2014 tax year .
. . . . . . . . . . . . 43
44 Total. Add amounts in column (f). See the instructions for
where to report . . . . . . . . 44

Form 4562 (2014)

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OMB No. 1545-0123

Schedule K-1
(Form 1065) 2015
Department of the Treasury
Internal Revenue Service

For calendar year 2015, or tax

year beginning , 2015

ending , 20

Partner’s Share of Income, Deductions,
Credits, etc. See back of form and separate instructions.

651113
Final K-1 Amended K-1

Information About the Partnership Part I
A Partnership’s employer identification number

B Partnership’s name, address, city, state, and ZIP code

C IRS Center where partnership filed return

D Check if this is a publicly traded partnership (PTP)

Information About the Partner Part II
E Partner’s identifying number

F Partner’s name, address, city, state, and ZIP code

G General partner or LLC
member-manager

Limited partner or other LLC
member

H Domestic partner Foreign partner

I1 What type of entity is this partner?

I2 If this partner is a retirement plan (IRA/SEP/Keogh/etc.),
check here
. . . . . . . . . . . . . . . . . . .

J Partner’s share of profit, loss, and capital (see instructions):
Beginning Ending

Profit % %

Loss % %

Capital % %

K Partner’s share of liabilities at year end:

Nonrecourse . . . . . . $

Qualified nonrecourse financing . $

Recourse . . . . . . . $

L Partner’s capital account analysis:
Beginning capital account . . . $

Capital contributed during the year $

Current year increase (decrease) . $

Withdrawals & distributions . . $ (

)

Ending capital account . . . . $

Tax basis GAAP Section 704(b) book

Other (explain)

M Did the partner contribute property with a built-in gain or
loss?

Yes No
If “Yes,” attach statement (see instructions)

Partner’s Share of Current Year Income,
Deductions, Credits, and Other Items

Part III

1 Ordinary business income (loss)

2 Net rental real estate income (loss)

3 Other net rental income (loss)

4 Guaranteed payments

5 Interest income

6a Ordinary dividends

6b Qualified dividends

7 Royalties

8 Net short-term capital gain (loss)

9a Net long-term capital gain (loss)

9b Collectibles (28%) gain (loss)

9c Unrecaptured section 1250 gain

10 Net section 1231 gain (loss)

11 Other income (loss)

12 Section 179 deduction

13 Other deductions

14 Self-employment earnings (loss)

15 Credits

16 Foreign transactions

17 Alternative minimum tax (AMT) items

18 Tax-exempt income and
nondeductible expenses

19 Distributions

20 Other information

*See attached statement for additional information.

F
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IR

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For Paperwork Reduction Act Notice, see Instructions for Form
1065. IRS.gov/form1065 Cat. No. 11394R Schedule K-1 (Form
1065) 2015

Schedule K-1 (Form 1065) 2015 Page 2
This list identifies the codes used on Schedule K-1 for all
partners and provides summarized reporting information for
partners who file Form 1040.
For detailed reporting and filing information, see the separate
Partner’s Instructions for Schedule K-1 and the instructions for
your income tax return.

1. Ordinary business income (loss). Determine whether the
income (loss) is
passive or nonpassive and enter on your return as follows.

Passive loss
Report on
See the Partner’s Instructions

Passive income Schedule E, line 28, column (g)
Nonpassive loss Schedule E, line 28, column (h)

Nonpassive income Schedule E, line 28, column (j)

2. Net rental real estate income (loss) See the Partner’s
Instructions
3. Other net rental income (loss)

Net income Schedule E, line 28, column (g)
Net loss See the Partner’s Instructions

4. Guaranteed payments Schedule E, line 28, column (j)
5. Interest income Form 1040, line 8a
6a. Ordinary dividends Form 1040, line 9a
6b. Qualified dividends Form 1040, line 9b
7. Royalties Schedule E, line 4
8. Net short-term capital gain (loss) Schedule D, line 5
9a. Net long-term capital gain (loss) Schedule D, line 12
9b. Collectibles (28%) gain (loss) 28% Rate Gain Worksheet,
line 4

(Schedule D instructions)
9c. Unrecaptured section 1250 gain See the Partner’s
Instructions

10. Net section 1231 gain (loss) See the Partner’s Instructions
11. Other income (loss)

Code
A Other portfolio income (loss) See the Partner’s Instructions
B Involuntary conversions See the Partner’s Instructions
C Sec. 1256 contracts & straddles Form 6781, line 1
D Mining exploration costs recapture See Pub. 535
E Cancellation of debt Form 1040, line 21 or Form 982
F Other income (loss) See the Partner’s Instructions

12. Section 179 deduction See the Partner’s Instructions
13. Other deductions

A Cash contributions (50%)
B Cash contributions (30%)
C Noncash contributions (50%)
D Noncash contributions (30%)
E Capital gain property to a 50%

organization (30%)
F Capital gain property (20%)
G Contributions (100%)

} See the Partner’s Instructions
H Investment interest expense Form 4952, line 1
I Deductions—royalty income Schedule E, line 19
J Section 59(e)(2) expenditures See the Partner’s Instructions
K Deductions—portfolio (2% floor) Schedule A, line 23
L Deductions—portfolio (other) Schedule A, line 28
M Amounts paid for medical insurance Schedule A, line 1 or
Form 1040, line 29
N Educational assistance benefits See the Partner’s Instructions
O Dependent care benefits Form 2441, line 12
P Preproductive period expenses See the Partner’s Instructions
Q Commercial revitalization deduction

from rental real estate activities

See Form 8582 instructions

R Pensions and IRAs See the Partner’s Instructions
S Reforestation expense deduction See the Partner’s
Instructions
T Domestic production activities

information

See Form 8903 instructions

U Qualified production activities income Form 8903, line 7b
V Employer’s Form W-2 wages Form 8903, line 17
W Other deductions See the Partner’s Instructions

14. Self-employment earnings (loss)
Note: If you have a section 179 deduction or any partner-level
deductions, see the
Partner’s Instructions before completing Schedule SE.

A Net earnings (loss) from
self-employment

Schedule SE, Section A or B

B Gross farming or fishing income See the Partner’s
Instructions
C Gross non-farm income See the Partner’s Instructions

15. Credits
A Low-income housing credit

(section 42(j)(5)) from pre-2008
buildings

B Low-income housing credit
(other) from pre-2008 buildings

C Low-income housing credit
(section 42(j)(5)) from
post-2007 buildings

D Low-income housing credit
(other) from post-2007
buildings

E Qualified rehabilitation
expenditures (rental real estate)

F Other rental real estate credits
G Other rental credits

} See the Partner’s Instructions
H Undistributed capital gains credit Form 1040, line 73; check
box a
I Biofuel producer credit
J Work opportunity credit
K Disabled access credit

See the Partner's Instructions}

Code Report on
L Empowerment zone

employment credit
M Credit for increasing research

activities
N Credit for employer social

security and Medicare taxes
O Backup withholding
P Other credits

} See the Partner’s Instructions
16. Foreign transactions

A Name of country or U.S.
possession

B Gross income from all sources

C Gross income sourced at

partner level
}Form 1116, Part I

Foreign gross income sourced at partnership level
D Passive category
E General category
F Other } Form 1116, Part I
Deductions allocated and apportioned at partner level
G Interest expense Form 1116, Part I
H Other Form 1116, Part I
Deductions allocated and apportioned at partnership level to
foreign source
income
I Passive category
J General category
K Other } Form 1116, Part I
Other information
L Total foreign taxes paid Form 1116, Part II
M Total foreign taxes accrued Form 1116, Part II
N Reduction in taxes available for credit Form 1116, line 12
O Foreign trading gross receipts Form 8873
P Extraterritorial income exclusion Form 8873
Q Other foreign transactions See the Partner’s Instructions

17. Alternative minimum tax (AMT) items
A Post-1986 depreciation adjustment
B Adjusted gain or loss
C Depletion (other than oil & gas)
D Oil, gas, & geothermal—gross income
E Oil, gas, & geothermal—deductions
F Other AMT items

} See the Partner’s Instructions and the Instructions for Form
6251

18. Tax-exempt income and nondeductible expenses

A Tax-exempt interest income Form 1040, line 8b
B Other tax-exempt income See the Partner’s Instructions
C Nondeductible expenses See the Partner’s Instructions

19. Distributions
A Cash and marketable securities
B Distribution subject to section 737
C Other property

} See the Partner’s Instructions
20. Other information

A Investment income Form 4952, line 4a
B Investment expenses Form 4952, line 5
C Fuel tax credit information Form 4136
D Qualified rehabilitation expenditures

(other than rental real estate)

See the Partner’s Instructions

E Basis of energy property See the Partner’s Instructions
F Recapture of low-income housing

credit (section 42(j)(5))

Form 8611, line 8

G Recapture of low-income housing
credit (other)

Form 8611, line 8

H Recapture of investment credit See Form 4255
I Recapture of other credits See the Partner’s Instructions
J Look-back interest—completed

long-term contracts

See Form 8697

K Look-back interest—income forecast
method

See Form 8866

L Dispositions of property with
section 179 deductions

M Recapture of section 179 deduction
N Interest expense for corporate

partners
O Section 453(l)(3) information
P Section 453A(c) information
Q Section 1260(b) information
R Interest allocable to production

expenditures
S CCF nonqualified withdrawals
T Depletion information—oil and gas
U Reserved
V Unrelated business taxable income
W Precontribution gain (loss)
X Section 108(i) information
Y Net investment income

}See the Partner’s Instructions

Z Other information

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ROCK 6102 Wilshire Boulevard,bSuite 2100 LosAngeles,
CA90036
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290000

Form 1065
Department of the Treasury
Internal Revenue Service

U.S. Return of Partnership Income
For calendar year 2014, or tax year beginning , 2014, ending ,
20 .

Information about Form 1065 and its separate instructions is at
www.irs.gov/form1065.

OMB No. 1545-0123

2014

Type
or

Print

Name of partnership

Number, street, and room or suite no. If a P.O. box, see the
instructions.

City or town, state or province, country, and ZIP or foreign
postal code

A Principal business activity

B Principal product or service

C Business code number

D Employer identification number

E Date business started

F Total assets (see the
instructions)

$

G Check applicable boxes: (1) Initial return (2) Final return (3)
Name change (4) Address change (5) Amended return
(6) Technical termination - also check (1) or (2)

H Check accounting method: (1) Cash (2) Accrual (3) Other
(specify)

I Number of Schedules K-1. Attach one for each person who
was a partner at any time during the tax year

J Check if Schedules C and M-3 are attached . . . . . . . . . . . . . .
. . . . . . . . . . . . . .

Caution. Include only trade or business income and expenses on
lines 1a through 22 below. See the instructions for more
information.

In
c

o
m

e

1a Gross receipts or sales . . . . . . . . . . . . . 1a
b Returns and allowances . . . . . . . . . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . .
1c

2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . .
. 2
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . .
. . 3
4 Ordinary income (loss) from other partnerships, estates, and
trusts (attach statement) . . 4
5 Net farm profit (loss) (attach Schedule F (Form 1040)) . . . . .
. . . . . . . 5
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form
4797) . . . . . . . . 6
7 Other income (loss) (attach statement) . . . . . . . . . . . . . . . . .
7
8 Total income (loss). Combine lines 3 through 7 . . . . . . . . . . .
. . . 8

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9 Salaries and wages (other than to partners) (less employment
credits) . . . . . . . 9
10 Guaranteed payments to partners . . . . . . . . . . . . . . . . . . .
10
11 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . 11
12 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16a Depreciation (if required, attach Form 4562) . . . . . . 16a

b Less depreciation reported on Form 1125-A and elsewhere on
return 16b 16c
17 Depletion (Do not deduct oil and gas depletion.) . . . . . . . . .
. . . . 17
18 Retirement plans, etc. . . . . . . . . . . . . . . . . . . . . . . . 18
19 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . 19
20 Other deductions (attach statement) . . . . . . . . . . . . . . . . . .
20
21 Total deductions. Add the amounts shown in the far right
column for lines 9 through 20 . 21
22 Ordinary business income (loss). Subtract line 21 from line 8
. . . . . . . . . 22

Sign
Here

Under penalties of perjury, I declare that I have examined this
return, including accompanying schedules and statements, and
to the best of my
knowledge and belief, it is true, correct, and complete.
Declaration of preparer (other than general partner or limited

liability company member manager)
is based on all information of which preparer has any
knowledge.

May the IRS discuss this return with the
preparer shown below (see
instructions)? Yes No

Signature of general partner or limited liability company
member manager Date

Paid
Preparer
Use Only

Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed

PTIN

Firm’s name

Firm’s address

Firm's EIN

Phone no.

For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11390Z Form 1065 (2014)

Form 1065 (2014) Page 2
Schedule B Other Information

1 What type of entity is filing this return? Check the applicable
box: Yes No

a Domestic general partnership b Domestic limited partnership
c Domestic limited liability company d Domestic limited
liability partnership
e Foreign partnership f Other

2 At any time during the tax year, was any partner in the
partnership a disregarded entity, a partnership (including
an entity treated as a partnership), a trust, an S corporation, an
estate (other than an estate of a deceased partner),
or a nominee or similar person? . . . . . . . . . . . . . . . . . . . . . . . .
. . .

3 At the end of the tax year:
a Did any foreign or domestic corporation, partnership
(including any entity treated as a partnership), trust, or tax-

exempt organization, or any foreign government own, directly
or indirectly, an interest of 50% or more in the profit,
loss, or capital of the partnership? For rules of constructive
ownership, see instructions. If “Yes,” attach Schedule
B-1, Information on Partners Owning 50% or More of the
Partnership . . . . . . . . . . . . . . .

b Did any individual or estate own, directly or indirectly, an
interest of 50% or more in the profit, loss, or capital of
the partnership? For rules of constructive ownership, see
instructions. If “Yes,” attach Schedule B-1, Information
on Partners Owning 50% or More of the Partnership . . . . . . . . .
. . . . . . . . . . .

4 At the end of the tax year, did the partnership:
a Own directly 20% or more, or own, directly or indirectly, 50%
or more of the total voting power of all classes of

stock entitled to vote of any foreign or domestic corporation?
For rules of constructive ownership, see
instructions. If “Yes,” complete (i) through (iv) below . . . . . . .
. . . . . . . . . . . . . .

(i) Name of Corporation (ii) Employer Identification
Number (if any)

(iii) Country of
Incorporation

(iv) Percentage
Owned in Voting Stock

b Own directly an interest of 20% or more, or own, directly or
indirectly, an interest of 50% or more in the profit, loss,
or capital in any foreign or domestic partnership (including an
entity treated as a partnership) or in the beneficial
interest of a trust? For rules of constructive ownership, see
instructions. If “Yes,” complete (i) through (v) below . .

(i) Name of Entity
(ii) Employer
Identification

Number (if any)

(iii) Type of
Entity

(iv) Country of
Organization

(v) Maximum
Percentage Owned in

Profit, Loss, or Capital

Yes No
5 Did the partnership file Form 8893, Election of Partnership
Level Tax Treatment, or an election statement under

section 6231(a)(1)(B)(ii) for partnership-level tax treatment,
that is in effect for this tax year? See Form 8893 for
more details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Does the partnership satisfy all four of the following
conditions?
a The partnership’s total receipts for the tax year were less than
$250,000.
b The partnership’s total assets at the end of the tax year were
less than $1 million.
c Schedules K-1 are filed with the return and furnished to the
partners on or before the due date (including

extensions) for the partnership return.
d The partnership is not filing and is not required to file
Schedule M-3 . . . . . . . . . . . . . . .

If “Yes,” the partnership is not required to complete Schedules
L, M-1, and M-2; Item F on page 1 of Form 1065;
or Item L on Schedule K-1.

7 Is this partnership a publicly traded partnership as defined in
section 469(k)(2)? . . . . . . . . . . . .
8 During the tax year, did the partnership have any debt that
was cancelled, was forgiven, or had the terms

modified so as to reduce the principal amount of the debt? . . . .
. . . . . . . . . . . . . .
9 Has this partnership filed, or is it required to file, Form 8918,
Material Advisor Disclosure Statement, to provide

information on any reportable transaction? . . . . . . . . . . . . . . . .
. . . . . . . .
10 At any time during calendar year 2014, did the partnership
have an interest in or a signature or other authority over a
financial

account in a foreign country (such as a bank account, securities
account, or other financial account)? See the instructions for
exceptions and filing requirements for FinCEN Form 114,
Report of Foreign Bank and Financial Accounts (FBAR). If
“Yes,”
enter the name of the foreign country.

Form 1065 (2014)

Form 1065 (2014) Page 3
Schedule B Other Information (continued)

Yes No
11 At any time during the tax year, did the partnership receive a
distribution from, or was it the grantor of, or

transferor to, a foreign trust? If “Yes,” the partnership may have
to file Form 3520, Annual Return To Report
Transactions With Foreign Trusts and Receipt of Certain
Foreign Gifts. See instructions . . . . . . . . .

12a Is the partnership making, or had it previously made (and
not revoked), a section 754 election? . . . . . .
See instructions for details regarding a section 754 election.

b Did the partnership make for this tax year an optional basis
adjustment under section 743(b) or 734(b)? If “Yes,”

attach a statement showing the computation and allocation of
the basis adjustment. See instructions . . . .

c Is the partnership required to adjust the basis of partnership
assets under section 743(b) or 734(b) because of a
substantial built-in loss (as defined under section 743(d)) or
substantial basis reduction (as defined under section
734(d))? If “Yes,” attach a statement showing the computation
and allocation of the basis adjustment. See instructions

13 Check this box if, during the current or prior tax year, the
partnership distributed any property received in a
like-kind exchange or contributed such property to another
entity (other than disregarded entities wholly
owned by the partnership throughout the tax year) . . . . . . . . . .
. . . . . . . . .

14 At any time during the tax year, did the partnership
distribute to any partner a tenancy-in-common or other
undivided interest in partnership property? . . . . . . . . . . . . . . . .
. . . . . . . .

15 If the partnership is required to file Form 8858, Information
Return of U.S. Persons With Respect To Foreign
Disregarded Entities, enter the number of Forms 8858 attached.
See instructions

16 Does the partnership have any foreign partners? If “Yes,”
enter the number of Forms 8805, Foreign Partner’s
Information Statement of Section 1446 Withholding Tax, filed
for this partnership.

17 Enter the number of Forms 8865, Return of U.S. Persons
With Respect to Certain Foreign Partnerships, attached
to this return.

18 a Did you make any payments in 2014 that would require you
to file Form(s) 1099? See instructions . . . . .
b If “Yes,” did you or will you file required Form(s) 1099? . . . .
. . . . . . . . . . . . . . . .

19 Enter the number of Form(s) 5471, Information Return of
U.S. Persons With Respect To Certain Foreign
Corporations, attached to this return.

20 Enter the number of partners that are foreign governments
under section 892.
Designation of Tax Matters Partner (see instructions)
Enter below the general partner or member-manager designated
as the tax matters partner (TMP) for the tax year of this return:

Name of
designated
TMP

Identifying
number of TMP

If the TMP is an
entity, name
of TMP representative

Phone number
of TMP

Address of
designated
TMP

Form 1065 (2014)

Form 1065 (2014) Page 4
Schedule K Partners’ Distributive Share Items Total amount

In
c

o
m

e
(

L
o

ss
)

1 Ordinary business income (loss) (page 1, line 22) . . . . . . . . .
. . . . 1
2 Net rental real estate income (loss) (attach Form 8825) . . . . .
. . . . . . 2
3a Other gross rental income (loss) . . . . . . . . 3a
b Expenses from other rental activities (attach statement) 3b
c Other net rental income (loss). Subtract line 3b from line 3a . .
. . . . . . . 3c

4 Guaranteed payments . . . . . . . . . . . . . . . . . . . . . 4
5 Interest income . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Dividends: a Ordinary dividends . . . . . . . . . . . . . . . . . 6a

b Qualified dividends . . . . . . 6b
7 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Net short-term capital gain (loss) (attach Schedule D (Form
1065)) . . . . . . . 8

9 a Net long-term capital gain (loss) (attach Schedule D (Form
1065)) . . . . . . . 9a
b Collectibles (28%) gain (loss) . . . . . . . . . 9b
c Unrecaptured section 1250 gain (attach statement) . . 9c

10 Net section 1231 gain (loss) (attach Form 4797) . . . . . . . . .
. . . . 10
11 Other income (loss) (see instructions) Type 11

D
e

d
u

c
ti

o
n

s 12 Section 179 deduction (attach Form 4562) . . . . . . . . . . . . .
. . 12
13a Contributions . . . . . . . . . . . . . . . . . . . . . . . . 13a

b Investment interest expense . . . . . . . . . . . . . . . . . . . 13b
c Section 59(e)(2) expenditures: (1) Type (2) Amount 13c(2)
d Other deductions (see instructions) Type 13d

S
el

f-

E

m

pl
oy

-
m

en
t

14a Net earnings (loss) from self-employment . . . . . . . . . . . . .
. . 14a
b Gross farming or fishing income . . . . . . . . . . . . . . . . . . 14b
c Gross nonfarm income . . . . . . . . . . . . . . . . . . . . . 14c

C
re

d
it

s

15a Low-income housing credit (section 42(j)(5)) . . . . . . . . . . .
. . . 15a
b Low-income housing credit (other) . . . . . . . . . . . . . . . . . 15b
c Qualified rehabilitation expenditures (rental real estate)
(attach Form 3468, if applicable) 15c
d Other rental real estate credits (see instructions) Type 15d
e Other rental credits (see instructions) Type 15e
f Other credits (see instructions) Type 15f

F
o

re
ig

n
T

ra
n

sa
c

ti
o

n
s

16a Name of country or U.S. possession
b Gross income from all sources . . . . . . . . . . . . . . . . . . . 16b
c Gross income sourced at partner level . . . . . . . . . . . . . . . .
16c

Foreign gross income sourced at partnership level
d Passive category e General category f Other 16f

Deductions allocated and apportioned at partner level
g Interest expense h Other . . . . . . . . . . 16h

Deductions allocated and apportioned at partnership level to
foreign source income
i Passive category j General category k Other 16k
l Total foreign taxes (check one): Paid Accrued . . . . . . . . 16l
m Reduction in taxes available for credit (attach statement) . . .
. . . . . . . 16m
n Other foreign tax information (attach statement) . . . . . . . . . .

. . .

A
lt

e
rn

a
ti

ve

M
in

im
u

m
T

a
x

(A

M
T

)
It

e

m

s

17a Post-1986 depreciation adjustment . . . . . . . . . . . . . . . . .
17a
b Adjusted gain or loss . . . . . . . . . . . . . . . . . . . . . . 17b
c Depletion (other than oil and gas) . . . . . . . . . . . . . . . . . . 17c
d Oil, gas, and geothermal properties—gross income . . . . . . . .
. . . . 17d
e Oil, gas, and geothermal properties—deductions . . . . . . . . . .
. . . 17e
f Other AMT items (attach statement) . . . . . . . . . . . . . . . . .
17f

O
th

e
r

In
fo

rm
a

ti
o

n
18a Tax-exempt interest income . . . . . . . . . . . . . . . . . . . . 18a

b Other tax-exempt income . . . . . . . . . . . . . . . . . . . . 18b
c Nondeductible expenses . . . . . . . . . . . . . . . . . . . . . 18c

19a Distributions of cash and marketable securities . . . . . . . . .
. . . . 19a
b Distributions of other property . . . . . . . . . . . . . . . . . . . 19b

20a Investment income . . . . . . . . . . . . . . . . . . . . . . . 20a
b Investment expenses . . . . . . . . . . . . . . . . . . . . . . 20b
c Other items and amounts (attach statement) . . . . . . . . . . . . . .

Form 1065 (2014)

Form 1065 (2014) Page 5
Analysis of Net Income (Loss)

1 Net income (loss). Combine Schedule K, lines 1 through 11.
From the result, subtract the sum of
Schedule K, lines 12 through 13d, and 16l . . . . . . . . . . . . . . . .
. . 1

2

Analysis by
partner type:

(i) Corporate
(ii) Individual

(active)
(iii) Individual

(passive)
(iv) Partnership

(v) Exempt

Organization

(vi)
Nominee/Other

a General partners
b Limited partners

Schedule L Balance Sheets per Books Beginning of tax year End
of tax year
Assets (a) (b) (c) (d)

1 Cash . . . . . . . . . . . . .
2a Trade notes and accounts receivable . . .
b Less allowance for bad debts . . . . .

3 Inventories . . . . . . . . . . .
4 U.S. government obligations . . . . .
5 Tax-exempt securities . . . . . . .
6 Other current assets (attach statement) . .
7a Loans to partners (or persons related to partners)

b Mortgage and real estate loans . . . .
8 Other investments (attach statement) . . .
9a Buildings and other depreciable assets . .

b Less accumulated depreciation . . . .
10a Depletable assets . . . . . . . . .

b Less accumulated depletion . . . . .
11 Land (net of any amortization) . . . . .
12a Intangible assets (amortizable only) . . .

b Less accumulated amortization . . . .
13 Other assets (attach statement) . . . .
14 Total assets . . . . . . . . . . .

Liabilities and Capital
15 Accounts payable . . . . . . . . .
16 Mortgages, notes, bonds payable in less than 1 year
17 Other current liabilities (attach statement) .
18 All nonrecourse loans . . . . . . . .
19a Loans from partners (or persons related to partners)

b Mortgages, notes, bonds payable in 1 year or more
20 Other liabilities (attach statement) . . . .
21 Partners’ capital accounts . . . . . .
22 Total liabilities and capital . . . . . .
Schedule M-1 Reconciliation of Income (Loss) per Books With
Income (Loss) per Return

Note. The partnership may be required to file Schedule M-3 (see
instructions).
1 Net income (loss) per books . . . .

2

Income included on Schedule K, lines 1, 2, 3c,
5, 6a, 7, 8, 9a, 10, and 11, not recorded on
books this year (itemize):

3 Guaranteed payments (other than
health insurance) . . . . . . .

4

Expenses recorded on books this year
not included on Schedule K, lines 1

through 13d, and 16l (itemize):

a Depreciation $
b Travel and entertainment $

5 Add lines 1 through 4 . . . . . .

6

Income recorded on books this year not included
on Schedule K, lines 1 through 11 (itemize):

a Tax-exempt interest $

7

Deductions included on Schedule K, lines
1 through 13d, and 16l, not charged
against book income this year (itemize):

a Depreciation $

8 Add lines 6 and 7 . . . . . . . .
9 Income (loss) (Analysis of Net Income

(Loss), line 1). Subtract line 8 from line 5 .

Schedule M-2 Analysis of Partners’ Capital Accounts
1 Balance at beginning of year . . .
2 Capital contributed: a Cash . . .

b Property . .
3 Net income (loss) per books . . . .

4 Other increases (itemize):
5 Add lines 1 through 4 . . . . . .

6 Distributions: a Cash . . . . . .
b Property . . . . .

7 Other decreases (itemize):

8 Add lines 6 and 7 . . . . . . . .
9 Balance at end of year. Subtract line 8 from line 5

Form 1065 (2014)

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SCHEDULE D
(Form 1040)

Department of the Treasury
Internal Revenue Service (99)

Capital Gains and Losses
Attach to Form 1040 or Form 1040NR.

Information about Schedule D and its separate instructions is at
www.irs.gov/scheduled.
Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b,
9, and 10.

OMB No. 1545-0074

2014
Attachment
Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One
Year or Less

See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.

(d)
Proceeds

(sales price)

(e)
Cost

(or other basis)

(g)
Adjustments

to gain or loss from

Form(s) 8949, Part I,

line 2, column (g)

(h) Gain or (loss)
Subtract column (e)
from column (d) and

combine the result with
column (g)

1a Totals for all short-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 1b .

1b Totals for all transactions reported on Form(s) 8949 with
Box A checked . . . . . . . . . . . . .

2

Totals for all transactions reported on Form(s) 8949 with
Box B checked . . . . . . . . . . . . .

3

Totals for all transactions reported on Form(s) 8949 with
Box C checked . . . . . . . . . . . . .

4 Short-term gain from Form 6252 and short-term gain or (loss)
from Forms 4684, 6781, and 8824 . 4
5

Net short-term gain or (loss) from partnerships, S corporations,
estates, and trusts from
Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6

Short-term capital loss carryover. Enter the amount, if any,
from line 8 of your Capital Loss Carryover
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 6
( )

7 Net short-term capital gain or (loss). Combine lines 1a
through 6 in column (h). If you have any long-
term capital gains or losses, go to Part II below. Otherwise, go
to Part III on the back . . . . . 7

Part II Long-Term Capital Gains and Losses—Assets Held More
Than One Year

See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.

(d)
Proceeds

(sales price)

(e)
Cost

(or other basis)

(g)
Adjustments

to gain or loss from
Form(s) 8949, Part II,

line 2, column (g)

(h) Gain or (loss)
Subtract column (e)
from column (d) and

combine the result with
column (g)

8a Totals for all long-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 8b .

8b Totals for all transactions reported on Form(s) 8949 with
Box D checked . . . . . . . . . . . . .

9

Totals for all transactions reported on Form(s) 8949 with
Box E checked . . . . . . . . . . . . .

10

Totals for all transactions reported on Form(s) 8949 with
Box F checked . . . . . . . . . . . . . .

11

Gain from Form 4797, Part I; long-term gain from Forms 2439
and 6252; and long-term gain or (loss)
from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . .
11

12 Net long-term gain or (loss) from partnerships, S
corporations, estates, and trusts from Schedule(s) K-1 12

13 Capital gain distributions. See the instructions . . . . . . . . . . .
. . . . . . . 13
14

Long-term capital loss carryover. Enter the amount, if any, from
line 13 of your Capital Loss Carryover
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 14
( )

15

Net long-term capital gain or (loss). Combine lines 8a through
14 in column (h). Then go to Part III on
the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

For Paperwork Reduction Act Notice, see your tax return
instructions. Cat. No. 11338H Schedule D (Form 1040) 2014

Schedule D (Form 1040) 2014 Page 2

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . .
. . . . . 16

• If line 16 is a gain, enter the amount from line 16 on Form
1040, line 13, or Form 1040NR, line
14. Then go to line 17 below.

• If line 16 is a loss, skip lines 17 through 20 below. Then go to
line 21. Also be sure to complete
line 22.

• If line 16 is zero, skip lines 17 through 21 below and enter -0-
on Form 1040, line 13, or Form
1040NR, line 14. Then go to line 22.

17 Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.

18 Enter the amount, if any, from line 7 of the 28% Rate Gain
Worksheet in the instructions . . 18

19

Enter the amount, if any, from line 18 of the Unrecaptured
Section 1250 Gain Worksheet in the
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Are lines 18 and 19 both zero or blank?
Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions
for Form 1040, line 44 (or in the instructions for Form 1040NR,
line 42). Do not complete lines
21 and 22 below.

No. Complete the Schedule D Tax Worksheet in the
instructions. Do not complete lines 21
and 22 below.

21 If line 16 is a loss, enter here and on Form 1040, line 13, or
Form 1040NR, line 14, the smaller of:

• The loss on line 16 or
• ($3,000), or if married filing separately, ($1,500) } . . . . . . . .
. . . . . . . 21 ( )
Note. When figuring which amount is smaller, treat both
amounts as positive numbers.

22 Do you have qualified dividends on Form 1040, line 9b, or
Form 1040NR, line 10b?

Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions
for Form 1040, line 44 (or in the instructions for Form 1040NR,
line 42).

No. Complete the rest of Form 1040 or Form 1040NR.

Schedule D (Form 1040) 2014

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Form 8916-A
Department of the Treasury
Internal Revenue Service

Supplemental Attachment to Schedule M-3
Attach to Schedule M-3 for Form 1065, 1120, 1120-L, 1120-
PC, or 1120S.

Information about Form 8916-A and its instructions is at
www.irs.gov/form1120.

OMB No. 1545-0123

2014
Name of common parent Employer identification number

Name of subsidiary Employer identification number

Part I Cost of Goods Sold

Cost of Goods Sold Items
(a)

Expense per
Income Statement

(b)
Temporary
Difference

(c)
Permanent
Difference

(d)
Deduction per Tax

Return

1 Amounts attributable to cost flow assumptions .

2 Amounts attributable to:

a Stock option expense . . . . . . . . . .

b Other equity based compensation . . . . . .

c Meals and entertainment . . . . . . . . .

d Parachute payments . . . . . . . . . .

e Compensation with section 162(m) limitation . .

f Pension and profit sharing . . . . . . . .

g Other post-retirement benefits . . . . . . .

h Deferred compensation . . . . . . . . .

i Reserved . . . . . . . . . . . . . .

j Amortization . . . . . . . . . . . . .

k Depletion . . . . . . . . . . . . . .

l 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 statement) .

7 Other items with no differences . . . . . . .

8

Total cost of goods sold. Add lines 1 through 7 in
columns a, b, c, and d. Enter totals on the
applicable Schedule M-3. See instructions . . .

For Paperwork Reduction Act Notice, see instructions. Cat. No.
48657X Form 8916-A (2014)

Form 8916-A (2014) Page 2
Part II Interest Income

Interest Income Item

(a)

Income (Loss) per Income
Statement

(b)
Temporary
Difference

(c)
Permanent
Difference

(d)
Income (Loss) per

Tax Return

1

Tax-exempt interest
income

2

Interest income from hybrid
securities

3 Sale/lease interest income

4a

Intercompany interest
income — From outside tax
affiliated group

4b

Intercompany interest
income — From tax
affiliated group

5 Other interest income

6

Total interest income. Add
lines 1 through 5 in columns
a, b, c, and d. Enter total on
the applicable Schedule M-3.
See instructions.

Part III Interest Expense

Interest Expense Item
(a)

Expense per Income
Statement

(b)
Temporary

Difference

(c)
Permanent
Difference

(d)
Deduction per Tax Return

1

Interest expense from
hybrid securities

2

Lease/purchase interest
expense

3a

Intercompany interest
expense — Paid to outside
tax affiliated group

3b

Intercompany interest
expense — Paid to tax
affiliated group

4 Other interest expense

5 Total interest expense. Add
lines 1 through 4 in columns
a, b, c, and d. Enter total on
the applicable Schedule M-3.
See instructions.

Form 8916-A (2014)

Form 8916-A (2014) Page 3

Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to
Form 8916-A and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form1120.

General Instructions
What's New
For tax years ending December 31, 2014, or later, certain
separate entities that (a) are required to file a Schedule M-3
and have less than $50 million in total assets at the end of
the tax year or (b) are not required to file a Schedule M-3 and
voluntarily file a Schedule M-3, are not required to file Form
8916-A but may voluntarily do so. See Who Must File, below.

Purpose of Form
Use Form 8916-A to provide a detailed schedule of the
amounts reported on the applicable Schedule M-3 for cost

of goods sold, interest income and interest expense.

Who Must File
Generally, Form 8916-A must be filed for each separate
entity required to file a Schedule M-3 for Form 1065, Form
1065-B, Form 1120, Form 1120-C, Form 1120-L, Form
1120-PC, or Form 1120S.

However, for tax years ending December 31, 2014, or
later, certain separate entities that (a) are required to file a
Schedule M-3 and have less than $50 million in total assets
at the end of the tax year or (b) are not required to file a
Schedule M-3 and voluntarily file a Schedule M-3, are not
required to file Form 8916-A but may voluntarily do so.
Note. Form 1120, Schedule M-3 mixed group filers, all Form
1120-L, Schedule M-3 filers, and all Form 1120-PC,
Schedule M-3 filers must continue to file Form 8916-A.

See the instructions for the applicable Schedule M-3 for
each separate entity.
Consolidated groups. In the case of a consolidated tax
group, a Form 8916-A must be filed as part of the Schedules
M-3 prepared for the parent company, each subsidiary, the
eliminations Schedule M-3, and the consolidated Schedule
M-3. It is not required that the supporting detail for Form
8916-A, Part I, line 6, be presented for the eliminations
Schedule M-3 or the consolidated Schedule M-3.
Mixed groups. In the case of a mixed group (as described in
the instructions for Schedule M-3 for Form 1120, Form
1120-L, and Form 1120-PC), a Form 8916-A, if applicable,
is required at the sub-consolidated level and the sub-
consolidated elimination level.

How To File
Attach Form 8916-A to each applicable separate Schedule
M-3.

Specific Instructions
A corporation is not required to complete columns (a) and (d)
if the corporation is not required to complete these columns
on Schedule M-3. See the instructions for Parts II and III of
the applicable Schedule M-3.

Columns (b) and (c) must be completed for any tax year for
which the corporation files Form 8916-A.

Part I. Cost of Goods Sold
Line 1
Report differences attributable to cost flow assumptions, for
example, differences between book and tax LIFO
computations. Generally, differences in the LIFO reserves for
book and tax purposes should be reported on this line.
Line 2n
Report differences attributable to section 263A. For example,
if book inventory costs do not equal section 471 inventory
costs, report differences between section 471 inventory
costs and section 263A inventory costs. This includes all
cost of goods sold differences, not just differences
attributable to additional section 263A cost adjustments to
ending inventory. LIFO taxpayers using the simplified
production method or the simplified resale method should
report the amount of additional section 263A costs
computed after LIFO computations. LIFO taxpayers not
using a simplified section 263A method should report costs
attributable to additional section 263A prior to performing
LIFO computation. Differences due to purchasing, and
storage and handling costs, should generally be reported on
line 2n (to the extent not already included in lines 2a through
2m). Report the additional section 263A cost adjustments to
ending inventory on line 2n (and the reversal of the prior year
ending inventory, if applicable).
Lines 4 and 5

If the taxpayer does not distinguish between obsolescence
and excess inventory reserves and lower of cost or market
write-downs in its general ledger, report all amounts relating
to these reserves on line 4 for excess inventory and
obsolescence reserves.
Line 6
Attach a statement that separately states and adequately
discloses the nature and amount of each expense reported
on this line. See the instructions for the applicable Schedule
M-3 for a definition of “separately stated and adequately
disclosed.” It is not required that the supporting detail for
Form 8916-A, Part I, line 6, be presented for the eliminations
Schedule M-3 or the consolidated Schedule M-3. Report
differences between book inventory costs and section 471
inventory costs on this line.
Line 7
Report all other items with no differences on this line. For
example, if book inventory costs equal section 471 inventory
costs, this line should report total book inventory and section
471 inventory costs without regard to amounts reported on
lines 1 through 5.
Line 8
Line 8 should equal the amount reported on Schedule M-3
(Form 1120), Part II, line 17; Schedule M-3 (Form 1120S),
Part II, line 15; or Schedule M-3 (Form 1065), Part II, line 15.
See the instructions for the applicable Schedule M-3.

Form 8916-A (2014) Page 4

Part II. Interest Income
Line 1
Report on line 1, column (a), tax-exempt interest income
defined under section 103. Complete columns (b) and (c), as
applicable.

Line 2
Report on line 2, column (a), the total amount of interest
income included on Schedule M-3, Part I, line 11, from
hybrid securities characterized as debt for financial
accounting and as equity for tax purposes. Report on line 2,
column (d), the total amount of interest income from hybrid
securities characterized as equity for financial accounting
and as debt for tax purposes. Complete columns (b) and (c),
as applicable. Report interest income from a debt that is
both a hybrid debt and a related party debt on line 2 and not
on line 4a or 4b.
Line 3
Report on line 3, column (a), the total interest income from
periodic payments from transactions characterized as a
lease for financial accounting and as a sale for tax purposes.
Report on line 3, column (d), the total interest income from
periodic payments from transactions characterized as a sale
for financial accounting and as a lease for tax purposes.
Complete columns (b) and (c), as applicable. See the
instructions for sale versus lease for Schedule M-3, Part II,
line 18 (Forms 1120 and 1120-L), line 17 (Form 1120-PC), or
line 16 (Forms 1120S and 1065).
Line 4a
Report on line 4a total intercompany interest income from an
entity included on Schedule M-3, Part I, line 4 but not
included on Schedule M-3, Part I, line 11. Report hybrid
security interest income on line 2 and sale/lease interest
income on line 3 and not on line 4a.
Line 4b
Report on line 4b total intercompany interest income from an
entity within the tax affiliated group. Report hybrid security
interest income on line 2 and sale/lease interest income on
line 3 and not on line 4b.
Note. Report interest income from a debt that is both a
hybrid debt and a related party debt on line 2 and not on line
4a or 4b.

Line 5
Report on line 5 total interest income not required to be
reported on lines 1 through 4b.
Line 6
Line 6 must equal the amount for all columns reported on
Schedule M-3, Part II, line 13 (Forms 1120, 1120-L, and
1120-PC) or line 11 (Forms 1120S and 1065). See the
instructions for the applicable Schedule M-3.

Part III. Interest Expense
Line 1
Report on line 1, column (a), total interest expense from
hybrid securities characterized as debt for financial
accounting and as equity for tax purposes. Report on line 1,
column (d), total interest expense from hybrid securities
characterized as equity for financial accounting and as debt
for tax purposes. Complete columns (b) and (c), as
applicable. Report interest expense from a debt that is both
a hybrid debt and a related party debt on line 1 and not on
line 3a or 3b.

Line 2
Report on line 2, column (a), total interest expense from
periodic payments from transactions characterized as a
lease for financial accounting and as a purchase for tax
purposes. Report on line 2, column (d), total interest expense
from periodic payments from transactions characterized as a
purchase for financial accounting and as a lease for tax
purposes. Complete columns (b) and (c), as applicable. See
the instructions for Schedule M-3, Part III, line 34 (Form
1120), line 35 (Forms 1120-L and 1120-PC), or line 28
(Forms 1120S and 1065).
Line 3a
Report on line 3a total intercompany interest expense
included on Schedule M-3, Part I, line 4 but not included on
Schedule M-3, Part I, line 11. Report hybrid security interest

expense or deduction on line 1 and purchase/lease interest
expense or deduction on line 2 and not on line 3a.
Line 3b
Report on line 3b total intercompany interest expense to an
entity within the tax affiliated group. Report hybrid security
interest expense or deduction on line 1 and purchase/lease
interest expense or deduction on line 2 and not on line 3b.
Note. Report interest expense from a debt that is both a
hybrid debt and a related party debt on line 1 and not on line
3a or 3b.
Line 4
Report on line 4 total interest expense not required to be
reported on lines 1 through 3b.
Line 5
Line 5 must equal the amounts for all columns reported on
Schedule M-3 (Form 1120), Part III, line 8; Schedule M-3
(Forms 1120-PC and 1120-L), Part III, line 36; Schedule M-3
(Form 1065), Part III, line 27; or Schedule M-3 (Form 1120S),
Part III, line 26. See the instructions for the applicable
Schedule M-3.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.

You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as
required by section 6103.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is:
Recordkeeping . . . . . . . . . . 30 hr., 51 min.
Learning about the
law or the form . . . . . . . . . . . . 30 min.
Preparing, copying,
assembling, and
sending the form to the IRS . . . . . . . 1 hr., 1 min.

If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions
for the tax return with which this form is filed.

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Form 1125-A
(Rev. December 2012)
Department of the Treasury
Internal Revenue Service

Cost of Goods Sold
Attach to Form 1120, 1120-C, 1120-F, 1120S, 1065, or 1065-B.

Information about Form 1125-A and its instructions is at
www.irs.gov/form1125a.

OMB No. 1545-2225

Name Employer identification number

1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . 1
2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Cost of labor . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Additional section 263A costs (attach schedule) . . . . . . . . . .
. . . . . . 4
5 Other costs (attach schedule) . . . . . . . . . . . . . . . . . . . . . 5
6 Total. Add lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . 6
7 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . 7

8 Cost of goods sold. Subtract line 7 from line 6. Enter here and
on Form 1120, page 1, line 2 or the
appropriate line of your tax return (see instructions) . . . . . . . . .
. . . . . . 8

9a Check all methods used for valuing closing inventory:
(i) Cost
(ii) Lower of cost or market
(iii) Other (Specify method used and attach explanation.)

b Check if there was a writedown of subnormal goods . . . . . . .
. . . . . . . . . . . . . . .
c Check if the LIFO inventory method was adopted this tax year
for any goods (if checked, attach Form 970) . . . . . .

d If the LIFO inventory method was used for this tax year, enter
amount of closing inventory computed
under LIFO . . . . . . . . . . . . . . . . . . . . . . . . . . . 9d

e If property is produced or acquired for resale, do the rules of
section 263A apply to the entity (see instructions)? . . Yes No

f Was there any change in determining quantities, cost, or
valuations between opening and closing inventory? If “Yes,”
attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes

No

Section references are to the Internal
Revenue Code unless otherwise noted.

General Instructions
Purpose of Form
Use Form 1125-A to calculate and deduct
cost of goods sold for certain entities.

Who Must File
Filers of Form 1120, 1120-C, 1120-F,
1120S, 1065, or 1065-B, must complete
and attach Form 1125-A if the applicable
entity reports a deduction for cost of goods
sold.

Inventories
Generally, inventories are required at the
beginning and end of each tax year if the
production, purchase, or sale of
merchandise is an income-producing
factor. See Regulations section 1.471-1. If
inventories are required, you generally
must use an accrual method of accounting
for sales and purchases of inventory items.
Exception for certain taxpayers. If you
are a qualifying taxpayer or a qualifying
small business taxpayer (defined below),
you can adopt or change your accounting
method to account for inventoriable items
in the same manner as materials and
supplies that are not incidental.

Under this accounting method, inventory
costs for raw materials purchased for use

in producing finished goods and
merchandise purchased for resale are
deductible in the year the finished goods or
merchandise are sold (but not before the
year you paid for the raw materials or
merchandise, if you are also using the cash
method).

If you account for inventoriable items in
the same manner as materials and supplies
that are not incidental, you can currently
deduct expenditures for direct labor and all
indirect costs that would otherwise be
included in inventory costs. See the
instructions for lines 2 and 7.

For additional guidance on this method
of accounting, see Pub. 538, Accounting
Periods and Methods. For guidance on
adopting or changing to this method of
accounting, see Form 3115, Application for
Change in Accounting Method, and its
instructions.

Qualifying taxpayer. A qualifying
taxpayer is a taxpayer that, (a) for each
prior tax year ending after December 16,
1998, has average annual gross receipts of
$1 million or less for the 3 prior tax years
and (b) its business is not a tax shelter (as
defined in section 448(d)(3)). See Rev.
Proc. 2001-10, 2001-2 I.R.B. 272.

Qualifying small business taxpayer. A
qualifying small business taxpayer is a
taxpayer that, (a) for each prior tax year

ending on or after December 31, 2000, has
average annual gross receipts of $10
million or less for the 3 prior tax years, (b)
whose principal business activity is not an
ineligible activity, and (c) whose business is
not a tax shelter (as defined in section 448
(d)(3)). See Rev. Proc. 2002-28, 2002-18
I.R.B. 815.
Uniform capitalization rules. The uniform
capitalization rules of section 263A
generally require you to capitalize, or
include in inventory, certain costs incurred
in connection with the following.
• The production of real property and
tangible personal property held in inventory
or held for sale in the ordinary course of
business.
• Real property or personal property
(tangible and intangible) acquired for resale.
• The production of real property and
tangible personal property by a corporation
for use in its trade or business or in an
activity engaged in for profit.

See the discussion on section 263A
uniform capitalization rules in the
instructions for your tax return before
completing Form 1125-A. Also see
Regulations sections 1.263A-1 through
1.263A-3. See Regulations section
1.263A-4 for rules for property produced in
a farming business.

For Paperwork Reduction Act Notice, see instructions. Cat. No.
55988R Form 1125-A (Rev. 12-2012)

Form 1125-A (Rev. 12-2012) Page 2

Specific Instructions
Line 1. Inventory at Beginning of
Year
If you are changing your method of
accounting for the current tax year, you
must refigure last year's closing inventory
using the new method of accounting. Enter
the result on line 1. If there is a difference
between last year's closing inventory and
the refigured amount, attach an
explanation and take it into account when
figuring any section 481(a) adjustment.

Line 2. Purchases
If you account for inventoriable items in the
same manner as materials and supplies
that are not incidental, enter amounts paid
for all raw materials and merchandise
during the tax year on line 2. The amount
you can deduct for the tax year is figured
on line 8.

Reduce purchases by items withdrawn
for personal use. For a partnership, the
cost of these items should be shown on
Schedule K and Schedule K-1 as
distributions to partners.

Line 4. Additional Section 263A
Costs
If you elected a simplified method of

accounting, enter on line 4 the balance of
section 263A costs paid or incurred during
the tax year not includible on lines 2, 3, and
5.

If you elected the simplified production
method, additional section 263A costs are
generally those costs, other than interest,
that were not capitalized under your
method of accounting immediately prior to
the effective date of section 263A, but are
now required to be capitalized under
section 263A. For details, see Regulations
section 1.263A-2(b).

If you elected the simplified resale
method, additional section 263A costs are
generally those costs incurred with respect
to the following categories.

• Off-site storage or warehousing.
• Purchasing.
• Handling, such as processing,
assembling, repackaging, and transporting.
• General and administrative costs (mixed
service costs).

Line 5. Other Costs
Enter on line 5 any costs paid or incurred
during the tax year not entered on lines 2
through 4. Attach a statement listing details
of the costs.

Special Rules for Cooperatives
Cooperatives are allowed to deduct certain
per-unit retain allocations. Include these

costs on line 5. Attach a statement listing
details of per-unit retain allocations paid in:
• Qualified per-unit retain certificates,
• Money or other property (except
nonqualified per-unit certificates), and
• Nonqualified per-unit retain certificates
redeemed this year.

Per-unit retain allocations. A cooperative
is allowed to deduct from its taxable
income amounts paid during the payment
period for the tax year as per-unit retain
allocations to the extent paid in money,
qualified per-unit retain certificates or other
property with respect to marketing
occurring during such tax year. A per-unit
retain allocation is any allocation from a
cooperative to a patron with respect to
products marketed for him without
reference to the cooperative net earnings.
A qualified per-unit retain certificate is any
per-unit retain certificate that the
distributee has agreed to take into account
at its stated dollar amount.
Nonqualified per-unit retain certificates
redeemed this year. Include the amount
paid in money or other property (except
amounts already included as per-unit retain
certificates) to patrons to redeem
nonqualified per-unit retain certificates. No
deduction is allowed at the time of
issuance for a nonqualified per-unit retain
certificate. However, the cooperative may
take a deduction in the year the certificate
is redeemed, subject to the stated dollar
amount of the certificate. See section 1383.

Also see the instructions for line 29h of
Form 1120-C, U.S. Income Tax Return for
Cooperative Associations, for a special rule
for figuring the cooperative's tax in the year
of redemption of a nonqualified per-unit
retain certificate.

Line 7. Inventory at End of Year
See Regulations sections 1.263A-1 through
1.263A-3 for details on figuring the amount
of additional section 263A costs to be
included in ending inventory. If you account
for inventoriable items in the same manner
as materials and supplies that are not
incidental, enter on line 7 the portion of
your raw materials and merchandise
purchased for resale that was included in
the total on line 6 but was not sold during
the year.

Line 8. Cost of Goods Sold
Enter the amount from line 8 on your tax
return as follows. Filers of Form 1120,
1120-C, 1120S, 1065, and 1065-B, enter
cost of goods sold on page 1, line 2. Filers
of Form 1120-F, enter cost of goods sold
on page 3, Section II, line 2.

Lines 9a Through 9f. Inventory
Valuation Methods
Inventories can be valued at:
• Cost,
• Cost or market value (whichever is lower),
or
• Any other method approved by the IRS
that conforms to the requirements of the

applicable regulations cited below.

However, if you are using the cash
method of accounting, you are required to
use cost.
Rolling average method. Generally, a
rolling average method that is used to
value inventories for financial accounting
purposes does not clearly reflect income
for federal income tax purposes.

However, if a filer uses the average cost
method for financial accounting purposes,
there are safe harbors under which this
method will be deemed to clearly reflect
income for federal income tax purposes.
For details, see Rev. Proc. 2008-43,
2008-30 I.R.B. 186 as modified by Rev.
Proc. 2008-52, 2008-36 I.R.B. 587, as
modified by Rev. Proc. 2011-14, 2011-4
I.R.B. 330, or a successor.

Filers that use erroneous valuation
methods must change to a method
permitted for federal income tax purposes.
Use Form 3115 to make this change.

For more information on inventory
valuation methods, see Pub. 538. For more
information on changes in the method of
accounting for inventory, see Form 3115
and the Instructions for Form 3115.
Line 9a. Method of valuing closing
inventory. On line 9a, check the method(s)
used for valuing inventories. Under lower of
cost or market, the term “market” (for

normal goods) means the current bid price
prevailing on the inventory valuation date
for the particular merchandise in the
volume usually purchased by the filer. For a
manufacturer, market applies to the basic
elements of cost—raw materials, labor, and
burden. If section 263A applies, the basic
elements of cost must reflect the current
bid price of all direct costs and all indirect
costs properly allocable to goods on hand
at the inventory date.

Inventory may be valued below cost
when the merchandise is unsalable at
normal prices or unusable in the normal
way because the goods are subnormal due
to damage, imperfections, shopwear,
change of style, odd or broken lots, or
other similar causes, including second-
hand goods taken in exchange. The goods
may be valued at the bona fide selling
price, minus the direct cost of disposition
(but not less than scrap value). Bona fide
selling price means actual offering of
goods during a period ending not later than
30 days after inventory date.
Lines 9c and 9d. LIFO method. If this is
the first year the Last-in, First-out, (LIFO)
inventory method was either adopted or
extended to inventory goods not previously
valued under the LIFO method provided in
section 472, attach Form 970, Application
To Use LIFO Inventory Method, or a
statement with the information required by
Form 970. Check the LIFO box on line 9c.
On line 9d, enter the amount of total

closing inventories computed under
section 472. Estimates are acceptable.

If you changed or extended your
inventory method to LIFO and had to write
up the opening inventory to cost in the year
of election, report the effect of the write-up
as other income, on your applicable return,
proportionately over a 3-year period that
begins with the year of the LIFO election.

Form 1125-A (Rev. 12-2012) Page 3

Note. Entities using the LIFO method that
make an S corporation election or transfer
LIFO inventory to an S corporation in a
nonrecognition transaction may be subject to
an additional tax attributable to the LIFO
recapture amount. See the instructions for
Form 1120, Schedule J, line 11.
Line 9e. If property is produced or acquired
for resale and the rules of section 263A
apply to the corporation, cooperative,
partnership, or other applicable entity,
check the "Yes" box on line 9e.

Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue laws of the United
States.

You are required to give us the information.
We need it to ensure that you are
complying with these laws and to allow us

to figure and collect the right amount of tax.

You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as required by section 6103.

The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average time
is:
Recordkeeping . . . . 4 hr., 18 min.
Learning about the
law or the form . . . . 1 hr., 33 min.
Preparing and
sending the form
to the IRS . . . . . . 2 hr., 53 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. See
the instructions for the tax return with
which this form is filed.

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SCHEDULE M -3
(Form 1120)

Department of the Treasury
Internal Revenue Service

Net Income (Loss) Reconciliation for Corporations
With Total Assets of $10 Million or More

Attach to Form 1120 or 1120-C. Information about Schedule
M-3 (Form 1120) and its
separate instructions is available at www.irs.gov/form1120.

OMB No. 1545-0123

2014
Name of corporation (common parent, if consolidated return)
Employer identification number

Check applicable box(es): (1) Non-consolidated return (2)
Consolidated return (Form 1120 only)

(3) Mixed 1120/L/PC group (4) Dormant subsidiaries schedule
attached

Part I Financial Information and Net Income (Loss)
Reconciliation (see instructions)

1 a Did the corporation file SEC Form 10-K for its income
statement period ending with or within this tax year?
Yes. Skip lines 1b and 1c and complete lines 2a through 11 with
respect to that SEC Form 10-K.
No. Go to line 1b. See instructions if multiple non-tax-basis
income statements are prepared.

b Did the corporation prepare a certified audited non-tax-basis
income statement for that period?
Yes. Skip line 1c and complete lines 2a through 11 with respect
to that income statement.
No. Go to line 1c.

c Did the corporation prepare a non-tax-basis income statement
for that period?
Yes. Complete lines 2a through 11 with respect to that income
statement.
No. Skip lines 2a through 3c and enter the corporation’s net
income (loss) per its books and records on line 4a.

2 a Enter the income statement period: Beginning
MM/DD/YYYY Ending MM/DD/YYYY
b Has the corporation’s income statement been restated for the
income statement period on line 2a?

Yes. (If “Yes,” attach an explanation and the amount of each
item restated.)
No.

c Has the corporation’s income statement been restated for any
of the five income statement periods immediately
preceding the period on line 2a?

Yes. (If “Yes,” attach an explanation and the amount of each
item restated.)

No.

3 a Is any of the corporation’s voting common stock publicly
traded?
Yes.
No. If “No,” go to line 4a.

b Enter the symbol of the corporation’s primary U.S. publicly
traded voting common
stock . . . . . . . . . . . . . . . . . . . . . . . . . .

c Enter the nine-digit CUSIP number of the corporation’s
primary publicly traded voting
common stock . . . . . . . . . . . . . . . . . . . . . . .

4 a Worldwide consolidated net income (loss) from income
statement source identified in Part I, line 1 . 4a
b Indicate accounting standard used for line 4a (see
instructions):

(1) GAAP (2) IFRS (3) Statutory (4) Tax-basis (5) Other
(specify)
5 a Net income from nonincludible foreign entities (attach
statement) . . . . . . . . . . . . 5a ( )

b Net loss from nonincludible foreign entities (attach statement
and enter as a positive amount) . . . 5b
6 a Net income from nonincludible U.S. entities (attach
statement) . . . . . . . . . . . . . 6a ( )

b Net loss from nonincludible U.S. entities (attach statement
and enter as a positive amount) . . . . 6b
7 a Net income (loss) of other includible foreign disregarded
entities (attach statement) . . . . . . 7a

b Net income (loss) of other includible U.S. disregarded entities

(attach statement) . . . . . . . 7b
c Net income (loss) of other includible entities (attach
statement) . . . . . . . . . . . . . 7c

8 Adjustment to eliminations of transactions between includible
entities and nonincludible entities (attach
statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Adjustment to reconcile income statement period to tax year
(attach statement) . . . . . . . 9
10a Intercompany dividend adjustments to reconcile to line 11
(attach statement) . . . . . . . . 10a

b Other statutory accounting adjustments to reconcile to line 11
(attach statement) . . . . . . . 10b
c Other adjustments to reconcile to amount on line 11 (attach
statement) . . . . . . . . . . 10c

11 Net income (loss) per income statement of includible
corporations. Combine lines 4 through 10 . 11
Note. Part I, line 11, must equal Part II, line 30, column (a) or
Schedule M-1, line 1 (see instructions).

12 Enter the total amount (not just the corporation’s share) of
the assets and liabilities of all entities included or removed on
the
following lines.

Total Assets Total Liabilities
a Included on Part I, line 4 . . . . . . .
b Removed on Part I, line 5 . . . . . . .
c Removed on Part I, line 6 . . . . . . .
d Included on Part I, line 7 . . . . . . .

For Paperwork Reduction Act Notice, see the Instructions for
Form 1120. Cat. No. 37961C Schedule M-3 (Form 1120) 2014

Schedule M-3 (Form 1120) 2014 Page 2
Name of corporation (common parent, if consolidated return)
Employer identification number

Check applicable box(es): (1) Consolidated group (2) Parent
corp (3) Consolidated eliminations (4) Subsidiary corp (5)
Mixed 1120/L/PC group

Check if a sub-consolidated: (6) 1120 group (7) 1120
eliminations

Name of subsidiary (if consolidated return) Employer
identification number

Part II Reconciliation of Net Income (Loss) per Income
Statement of Includible Corporations With Taxable
Income per Return (see instructions)

Income (Loss) Items
(Attach statements for lines 1 through 12)

(a)
Income (Loss) per
Income Statement

(b)
Temporary
Difference

(c)
Permanent
Difference

(d)
Income (Loss)
per Tax Return

1 Income (loss) from equity method foreign corporations
2 Gross foreign dividends not previously taxed . . .
3 Subpart F, QEF, and similar income inclusions . .
4 Section 78 gross-up . . . . . . . . . . .
5 Gross foreign distributions previously taxed . . .
6 Income (loss) from equity method U.S. corporations
7 U.S. dividends not eliminated in tax consolidation .
8 Minority interest for includible corporations . . .
9 Income (loss) from U.S. partnerships . . . . .

10 Income (loss) from foreign partnerships . . . .
11 Income (loss) from other pass-through entities . .
12 Items relating to reportable transactions . . . .
13 Interest income (see instructions) . . . . . .
14 Total accrual to cash adjustment . . . . . . .
15 Hedging transactions . . . . . . . . . .
16 Mark-to-market income (loss) . . . . . . . .
17 Cost of goods sold (see instructions) . . . . .
18 Sale versus lease (for sellers and/or lessors) . . .
19 Section 481(a) adjustments . . . . . . . .
20 Unearned/deferred revenue . . . . . . . .
21 Income recognition from long-term contracts . .
22 Original issue discount and other imputed interest .
23a

Income statement gain/loss on sale, exchange,
abandonment, worthlessness, or other disposition of
assets other than inventory and pass-through entities

b Gross capital gains from Schedule D, excluding
amounts from pass-through entities . . . . .

c

Gross capital losses from Schedule D, excluding
amounts from pass-through entities, abandonment
losses, and worthless stock losses . . . . .

d

Net gain/loss reported on Form 4797, line 17,
excluding amounts from pass-through entities,
abandonment losses, and worthless stock losses

e Abandonment losses . . . . . . . . . .
f Worthless stock losses (attach statement) . . . .
g Other gain/loss on disposition of assets other than inventory

24 Capital loss limitation and carryforward used . . .
25 Other income (loss) items with differences (attach statement)
26 Total income (loss) items. Combine lines 1 through 25
27 Total expense/deduction items (from Part III, line 38)
28 Other items with no differences . . . . . . .
29a Mixed groups, see instructions. All others, combine

lines 26 through 28 . . . . . . . . . .
b PC insurance subgroup reconciliation totals . . .
c Life insurance subgroup reconciliation totals . . .

30 Reconciliation totals. Combine lines 29a through 29c

( ) ( )

Note. Line 30, column (a), must equal Part I, line 11, and
column (d) must equal Form 1120, page 1, line 28.

Schedule M-3 (Form 1120) 2014

Schedule M-3 (Form 1120) 2014 Page 3
Name of corporation (common parent, if consolidated return)
Employer identification number

Check applicable box(es): (1) Consolidated group (2) Parent
corp (3) Consolidated eliminations (4) Subsidiary corp (5)
Mixed 1120/L/PC group

Check if a sub-consolidated: (6) 1120 group (7) 1120
eliminations

Name of subsidiary (if consolidated return) Employer
identification number

Part III Reconciliation of Net Income (Loss) per Income
Statement of Includible Corporations With Taxable
Income per Return—Expense/Deduction Items (see
instructions)

Expense/Deduction Items

(a)
Expense per

Income Statement

(b)
Temporary
Difference

(c)

Permanent
Difference

(d)
Deduction per

Tax Return

1 U.S. current income tax expense . . . . . . .
2 U.S. deferred income tax expense . . . . . .
3 State and local current income tax expense . . .
4 State and local deferred income tax expense . . .
5 Foreign current income tax expense (other than

foreign withholding taxes) . . . . . . . .
6 Foreign deferred income tax expense . . . . .
7 Foreign withholding taxes . . . . . . . . .
8 Interest expense (see instructions) . . . . . .
9 Stock option expense . . . . . . . . . .

10 Other equity-based compensation . . . . . .
11 Meals and entertainment . . . . . . . . .
12 Fines and penalties . . . . . . . . . . .
13 Judgments, damages, awards, and similar costs .
14 Parachute payments . . . . . . . . . . .
15 Compensation with section 162(m) limitation . . .
16 Pension and profit-sharing . . . . . . . . .
17 Other post-retirement benefits . . . . . . .
18 Deferred compensation . . . . . . . . . .
19 Charitable contribution of cash and tangible

property . . . . . . . . . . . . . .
20 Charitable contribution of intangible property . .
21 Charitable contribution limitation/carryforward . .
22 Domestic production activities deduction . . . .
23 Current year acquisition or reorganization

investment banking fees . . . . . . . .
24 Current year acquisition or reorganization legal and

accounting fees . . . . . . . . . . .
25 Current year acquisition/reorganization other costs .
26 Amortization/impairment of goodwill . . . . .
27 Amortization of acquisition, reorganization, and

start-up costs . . . . . . . . . . . .
28 Other amortization or impairment write-offs . . .
29 Reserved . . . . . . . . . . . . . .
30 Depletion . . . . . . . . . . . . . .
31 Depreciation . . . . . . . . . . . . .
32 Bad debt expense . . . . . . . . . . .
33 Corporate owned life insurance premiums . . .
34 Purchase versus lease (for purchasers and/or

lessees) . . . . . . . . . . . . . .
35 Research and development costs . . . . . .
36 Section 118 exclusion (attach statement) . . . .
37 Other expense/deduction items with differences

(attach statement) . . . . . . . . . .
38

Total expense/deduction items. Combine lines 1
through 37. Enter here and on Part II, line 27,
reporting positive amounts as negative and
negative amounts as positive . . . . . . .

Schedule M-3 (Form 1120) 2014

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SCHEDULE G
(Form 1120)
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service

Information on Certain Persons Owning the
Corporation’s Voting Stock

Attach to Form 1120.
See instructions on page 2.

OMB No. 1545-0123

Name Employer identification number (EIN)

Part I Certain Entities Owning the Corporation’s Voting Stock.
(Form 1120, Schedule K, Question 4a). Complete
columns (i) through (v) below for any foreign or domestic
corporation, partnership (including any entity treated
as a partnership), trust, or tax-exempt organization that owns
directly 20% or more, or owns, directly or
indirectly, 50% or more of the total voting power of all classes
of the corporation’s stock entitled to vote (see
instructions).

(i) Name of Entity
(ii) Employer Identification

Number (if any)
(iii) Type of Entity (iv) Country of Organization (v) Percentage
Owned in Voting Stock

Part II Certain Individuals and Estates Owning the
Corporation’s Voting Stock. (Form 1120, Schedule K,
Question 4b). Complete columns (i) through (iv) below for any
individual or estate that owns directly 20% or
more, or owns, directly or indirectly, 50% or more of the total
voting power of all classes of the corporation’s
stock entitled to vote (see instructions).

(i) Name of Individual or Estate
(ii) Identifying Number

(if any)

(iii) Country of
Citizenship (see

instructions)

(iv) Percentage Owned

in Voting Stock

For Paperwork Reduction Act Notice,
see the Instructions for Form 1120.

Cat. No. 52684S Schedule G (Form 1120) (Rev. 12-2011)

Schedule G (Form 1120) (Rev. 12-2011) Page 2

General Instructions
Purpose of Form
Use Schedule G (Form 1120) to provide
information applicable to certain entities,
individuals, and estates that own, directly,
20% or more, or own, directly or indirectly,
50% or more of the total voting power of all
classes of the corporation’s stock entitled
to vote.

Who Must File
Every corporation that answers “Yes” to
Form 1120, Schedule K, Questions 4a or
4b, must file Schedule G to provide the
additional information requested for certain
entities, individuals, and estates owning the
corporation’s voting stock.

Constructive Ownership of
the Corporation
For purposes of Schedule G (Form 1120),
the constructive ownership rules of section
267(c) (excluding section 267(c)(3)) apply to
ownership of interests in corporate stock
and ownership of interests in the profit,

loss, or capital of a partnership. An interest
in the corporation owned directly or
indirectly by or for another entity
(corporation, partnership, estate, or trust) is
considered to be owned proportionately by
the owners (shareholders, partners, or
beneficiaries) of the owning entity. Also,
under section 267(c), an individual is
considered to own an interest owned
directly or indirectly by or for his or her
family. The family of an individual includes
only that individual’s spouse, brothers,
sisters, ancestors, and lineal descendants.

An interest will be attributed from an
individual under the family attribution rules
only if the person to whom the interest is
attributed owns a direct or an indirect
interest in the corporation under section
267(c)(1) or (5). However, for purposes of
these instructions, an individual will not be
considered to own, under section 267(c)(2),
an interest in the corporation owned,
directly or indirectly, by a family member
unless the individual also owns an interest
in the corporation either directly or
indirectly through a corporation,
partnership or trust.

Example 1. Corporation A owns,
directly, a 50% interest in the profit, loss,
or capital of Partnership B. Corporation A
also owns, directly, a 15% interest in the
profit, loss, or capital of Partnership C and
owns, directly, 15% of the voting stock of
Corporation D. Partnership B owns,

directly, a 70% interest in the profit, loss,
or capital of Partnership C and owns,
directly, 70% of the voting stock of
Corporation D. Corporation A owns,
indirectly, through Partnership B, a 35%
interest (50% of 70%) in the profit, loss, or
capital of Partnership C and owns,
indirectly, 35% of the voting stock of
Corporation D. Corporation A owns,
directly or indirectly, a 50% interest in the
profit, loss, or capital of Partnership C
(15% directly and 35% indirectly), and
owns, directly or indirectly, 50% of the
voting stock of Corporation D (15% directly
and 35% indirectly).

Corporation D reports in Part I that its
voting stock is owned, directly or indirectly,
50% by Corporation A and is owned,
directly, 70% by Partnership B.

Example 2. A owns, directly, 50% of the
voting stock of Corporation X. B, the
daughter of A, does not own, directly, any
interest in Corporation X and does not
own, indirectly, any interest in Corporation
X through any entity (corporation,
partnership, trust, or estate). Therefore, the
family attribution rules do not apply and,
for the purposes of Part II, the 50% interest
of A in Corporation X is not attributed to B.

Example 3. A owns, directly, 50% of the
voting stock of Corporation X. B, the
daughter of A, does not own, directly, any
interest in X but does own, indirectly, 10%

of the voting stock of Corporation X
through Trust T of which she is the sole
beneficiary. No other family member of A or
B owns, directly, any interest in
Corporation X nor does any own, indirectly,
any interest in Corporation X through any
entity. Neither A nor B owns any other
interest in Corporation X through any entity.

For the purposes of Part II, the 50%
interest of A in the voting stock of
Corporation X is attributed to B and the
10% interest of B in the voting stock of
Corporation X is attributed to A. A owns,
directly or indirectly, 60% of the voting
stock of Corporation X, 50% directly and
10% indirectly through B. B owns, directly
or indirectly, 60% of the voting stock of
Corporation X (50% indirectly through A
and 10% indirectly through Trust T).

Specific Instructions
Part I
Complete Part I if the corporation
answered “Yes” to Form 1120, Schedule K,
Question 4a. List each foreign or domestic
corporation, partnership, trust, or tax-
exempt organization that owns, at the end
of the tax year, directly 20% or more, or
owns, directly or indirectly, 50% or more of
the total voting power of all classes of the
corporation’s stock entitled to vote.
Indicate the name of the entity, employer
identification number (if any), type of entity
(corporation, partnership, trust, or tax-
exempt organization), country of

organization, and the percentage owned,
directly or indirectly, of the voting stock of
the corporation.

For an affiliated group filing a
consolidated tax return, list the parent
corporation rather than the subsidiary
members. List the entity owner of a
disregarded entity rather than the
disregarded entity. If the owner of a
disregarded entity is an individual rather
than an entity, list the individual in Part II.

Part II
Complete Part II if the corporation
answered “Yes” to Form 1120, Schedule K,
Question 4b. List each individual or estate
that owns, at the end of the tax year,
directly 20% or more, or owns, directly or
indirectly, 50% or more, of the total voting
power of all classes of the corporation’s
stock entitled to vote. Indicate the name of
the individual or estate, taxpayer
identification number (if any), country of
citizenship (for an estate, the citizenship of
the decedent), and the percentage owned,
directly or indirectly, of the voting stock of
the corporation.

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INC.topmostSubform[0].Page1[0].Table2[0].Table2Row1[0].f1_
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Form 1120
Department of the Treasury
Internal Revenue Service

U.S. Corporation Income Tax Return
For calendar year 2014 or tax year beginning , 2014, ending , 20

Information about Form 1120 and its separate instructions is at
www.irs.gov/form1120.

OMB No. 1545-0123

2014
TYPE
OR
PRINT

Name

Number, street, and room or suite no. If a P.O. box, see
instructions.

City or town, state, or province, country and ZIP or foreign
postal code

A Check if:
1a Consolidated return

(attach Form 851) .
b Life/nonlife consoli-

dated return . . .
2 Personal holding co.

(attach Sch. PH) . .
3 Personal service corp.

(see instructions) . .
4 Schedule M-3 attached

B Employer identification number

C Date incorporated

D Total assets (see instructions)

$
E Check if: (1) Initial return (2) Final return (3) Name
change (4) Address change

In
c

o
m

e

1a Gross receipts or sales . . . . . . . . . . . . . . . . . 1a
b Returns and allowances . . . . . . . . . . . . . . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . .
. . . 1c

2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . .
. . . . . 2
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . .
. . . . . 3
4 Dividends (Schedule C, line 19) . . . . . . . . . . . . . . . . . . . . . .
4
5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Capital gain net income (attach Schedule D (Form 1120)) . . .
. . . . . . . . . . . . 8
9 Net gain or (loss) from Form 4797, Part II, line 17 (attach
Form 4797) . . . . . . . . . . . 9

10 Other income (see instructions—attach statement) . . . . . . . .
. . . . . . . . . 10
11 Total income. Add lines 3 through 10 . . . . . . . . . . . . . . . . .
. . . . 11

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) 12 Compensation of officers (see instructions—attach Form
1125-E) . . . . . . . . . . . . 12
13 Salaries and wages (less employment credits) . . . . . . . . . . .
. . . . . . . 13
14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Depreciation from Form 4562 not claimed on Form 1125-A
or elsewhere on return (attach Form 4562) . . 20
21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Pension, profit-sharing, etc., plans . . . . . . . . . . . . . . . . . . .
. . 23
24 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . .
24
25 Domestic production activities deduction (attach Form 8903)

. . . . . . . . . . . . . . 25
26 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . .
. . 26
27 Total deductions. Add lines 12 through 26 . . . . . . . . . . . . .
. . . . . . 27
28 Taxable income before net operating loss deduction and
special deductions. Subtract line 27 from line 11. 28
29a Net operating loss deduction (see instructions) . . . . . . . . . .
29a

b Special deductions (Schedule C, line 20) . . . . . . . . . . . . 29b
c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . 29c

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30 Taxable income. Subtract line 29c from line 28 (see
instructions) . . . . . . . . . . . . 30
31 Total tax (Schedule J, Part I, line 11) . . . . . . . . . . . . . . . . .
. . . . 31
32 Total payments and refundable credits (Schedule J, Part II,
line 21) . . . . . . . . . . . . 32
33 Estimated tax penalty (see instructions). Check if Form 2220
is attached . . . . . . . . 33
34 Amount owed. If line 32 is smaller than the total of lines 31
and 33, enter amount owed . . . . . 34
35 Overpayment. If line 32 is larger than the total of lines 31
and 33, enter amount overpaid . . . . . 35
36 Enter amount from line 35 you want: Credited to 2015
estimated tax Refunded 36

Sign
Here

Under penalties of perjury, I declare that I have examined this
return, including accompanying schedules and statements, and
to the best of my knowledge and belief, it is true, correct,
and complete. Declaration of preparer (other than taxpayer) is
based on all information of which preparer has any knowledge.

Signature of officer Date Title

May the IRS discuss this return
with the preparer shown below
(see instructions)? Yes No

Paid
Preparer
Use Only

Print/Type preparer’s name Preparer's signature Date
Check if
self-employed

PTIN

Firm’s name Firm's EIN

Firm's address Phone no.

For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11450Q Form 1120 (2014)

Form 1120 (2014) Page 2
Schedule C Dividends and Special Deductions (see
instructions) (a) Dividends

received
(b) %

(c) Special deductions
(a) × (b)

1

Dividends from less-than-20%-owned domestic corporations
(other than debt-financed
stock) . . . . . . . . . . . . . . . . . . . . . . . .

2

Dividends from 20%-or-more-owned domestic corporations
(other than debt-financed
stock) . . . . . . . . . . . . . . . . . . . . . . . .

3 Dividends on debt-financed stock of domestic and foreign
corporations . . . . .

4 Dividends on certain preferred stock of less-than-20%-owned
public utilities . . .

5 Dividends on certain preferred stock of 20%-or-more-owned
public utilities . . . .

6 Dividends from less-than-20%-owned foreign corporations
and certain FSCs . . .

7 Dividends from 20%-or-more-owned foreign corporations and
certain FSCs . . .

8 Dividends from wholly owned foreign subsidiaries . . . . . . . .
. . .

9 Total. Add lines 1 through 8. See instructions for limitation .
. . . . . . .

10

Dividends from domestic corporations received by a small
business investment
company operating under the Small Business Investment Act of
1958 . . . . .

11 Dividends from affiliated group members . . . . . . . . . . . . . .

12 Dividends from certain FSCs . . . . . . . . . . . . . . . . .

13 Dividends from foreign corporations not included on lines 3,
6, 7, 8, 11, or 12 . . .

14 Income from controlled foreign corporations under subpart F
(attach Form(s) 5471) .

15 Foreign dividend gross-up . . . . . . . . . . . . . . . . . .

16 IC-DISC and former DISC dividends not included on lines 1,
2, or 3 . . . . . .

17 Other dividends . . . . . . . . . . . . . . . . . . . . .

18 Deduction for dividends paid on certain preferred stock of
public utilities . . . .

19 Total dividends. Add lines 1 through 17. Enter here and on
page 1, line 4 . . .

20 Total special deductions. Add lines 9, 10, 11, 12, and 18.
Enter here and on page 1, line 29b . . . . . . .
Form 1120 (2014)

Form 1120 (2014) Page 3

Schedule J Tax Computation and Payment (see instructions)

Part I–Tax Computation
1 Check if the corporation is a member of a controlled group
(attach Schedule O (Form 1120)) . . . .
2 Income tax. Check if a qualified personal service corporation
(see instructions) . . . . . . . . 2
3 Alternative minimum tax (attach Form 4626) . . . . . . . . . . . . .
. . . . . . . 3
4 Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 a Foreign tax credit (attach Form 1118) . . . . . . . . . . . . . . 5a

b Credit from Form 8834 (see instructions) . . . . . . . . . . . . . 5b
c General business credit (attach Form 3800) . . . . . . . . . . . . 5c
d Credit for prior year minimum tax (attach Form 8827) . . . . . .
. . . 5d
e Bond credits from Form 8912 . . . . . . . . . . . . . . . . 5e

6 Total credits. Add lines 5a through 5e . . . . . . . . . . . . . . . . .
. . . . 6
7 Subtract line 6 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Personal holding company tax (attach Schedule PH (Form
1120)) . . . . . . . . . . . . . . 8
9 a Recapture of investment credit (attach Form 4255) . . . . . . .
. . . 9a

b Recapture of low-income housing credit (attach Form 8611) . .
. . . . . 9b

c Interest due under the look-back method—completed long-
term contracts (attach
Form 8697) . . . . . . . . . . . . . . . . . . . . . . 9c

d Interest due under the look-back method—income forecast
method (attach Form
8866) . . . . . . . . . . . . . . . . . . . . . . . 9d

e Alternative tax on qualifying shipping activities (attach Form
8902) . . . . . 9e
f Other (see instructions—attach statement) . . . . . . . . . . . . 9f

10 Total. Add lines 9a through 9f . . . . . . . . . . . . . . . . . . . . . .
. . 10
11 Total tax. Add lines 7, 8, and 10. Enter here and on page 1,
line 31 . . . . . . . . . . . . . 11

Part II–Payments and Refundable Credits
12 2013 overpayment credited to 2014 . . . . . . . . . . . . . . . . . . .
. . . 12
13 2014 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . .
13
14 2014 refund applied for on Form 4466 . . . . . . . . . . . . . . . . .
. . . . . 14 ( )
15 Combine lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . .
. 15
16 Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . .
. . 16
17 Withholding (see instructions) . . . . . . . . . . . . . . . . . . . . . .
. . 17
18 Total payments. Add lines 15, 16, and 17 . . . . . . . . . . . . . .
. . . . . . . 18
19 Refundable credits from:

a Form 2439 . . . . . . . . . . . . . . . . . . . . . . 19a
b Form 4136 . . . . . . . . . . . . . . . . . . . . . . 19b
c Form 8827, line 8c . . . . . . . . . . . . . . . . . . . 19c
d Other (attach statement—see instructions). . . . . . . . . . . . .
19d

20 Total credits. Add lines 19a through 19d . . . . . . . . . . . . . . .
. . . . . . 20
21 Total payments and credits. Add lines 18 and 20. Enter here

and on page 1, line 32 . . . . . . . . 21
Schedule K Other Information (see instructions)

1 Check accounting method: a Cash b Accrual c Other (specify)
Yes No
2 See the instructions and enter the:

a Business activity code no.

b Business activity

c Product or service

3 Is the corporation a subsidiary in an affiliated group or a
parent-subsidiary controlled group? . . . . . . . . . .
If “Yes,” enter name and EIN of the parent corporation

4 At the end of the tax year:

a Did any foreign or domestic corporation, partnership
(including any entity treated as a partnership), trust, or tax-
exempt
organization own directly 20% or more, or own, directly or
indirectly, 50% or more of the total voting power of all classes
of the
corporation’s stock entitled to vote? If "Yes," complete Part I of
Schedule G (Form 1120) (attach Schedule G) . . . . . .

b Did any individual or estate own directly 20% or more, or
own, directly or indirectly, 50% or more of the total voting
power of all
classes of the corporation’s stock entitled to vote? If "Yes,"
complete Part II of Schedule G (Form 1120) (attach Schedule G)
.

Form 1120 (2014)

Form 1120 (2014) Page 4
Schedule K Other Information continued (see instructions)

Yes No

5 At the end of the tax year, did the corporation:

a

Own directly 20% or more, or own, directly or indirectly, 50%
or more of the total voting power of all classes of stock entitled
to vote of
any foreign or domestic corporation not included on Form 851,
Affiliations Schedule? For rules of constructive ownership, see
instructions.
If “Yes,” complete (i) through (iv) below.

(i) Name of Corporation
(ii) Employer

Identification Number
(if any)

(iii) Country of
Incorporation

(iv) Percentage
Owned in Voting

Stock

b Own directly an interest of 20% or more, or own, directly or

indirectly, an interest of 50% or more in any foreign or
domestic partnership
(including an entity treated as a partnership) or in the beneficial
interest of a trust? For rules of constructive ownership, see
instructions.
If “Yes,” complete (i) through (iv) below.

(i) Name of Entity
(ii) Employer

Identification Number
(if any)

(iii) Country of
Organization

(iv) Maximum
Percentage Owned in
Profit, Loss, or Capital

6 During this tax year, did the corporation pay dividends (other
than stock dividends and distributions in exchange for stock) in
excess of the corporation’s current and accumulated earnings
and profits? (See sections 301 and 316.) . . . . . . .
If "Yes," file Form 5452, Corporate Report of Nondividend
Distributions.
If this is a consolidated return, answer here for the parent
corporation and on Form 851 for each subsidiary.

7 At any time during the tax year, did one foreign person own,
directly or indirectly, at least 25% of (a) the total voting
power of all
classes of the corporation’s stock entitled to vote or (b) the
total value of all classes of the corporation’s stock? . . . .

For rules of attribution, see section 318. If “Yes,” enter:

(i) Percentage owned and (ii) Owner’s country

(c) The corporation may have to file Form 5472, Information
Return of a 25% Foreign-Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or Business. Enter the
number of Forms 5472 attached

8 Check this box if the corporation issued publicly offered debt
instruments with original issue discount . . . . . .
If checked, the corporation may have to file Form 8281,
Information Return for Publicly Offered Original Issue Discount
Instruments.

9 Enter the amount of tax-exempt interest received or accrued
during the tax year $
10 Enter the number of shareholders at the end of the tax year
(if 100 or fewer)

11 If the corporation has an NOL for the tax year and is electing
to forego the carryback period, check here . . . . .

If the corporation is filing a consolidated return, the statement
required by Regulations section 1.1502-21(b)(3) must be
attached
or the election will not be valid.

12 Enter the available NOL carryover from prior tax years (do
not reduce it by any deduction on line 29a.) $

13 Are the corporation’s total receipts (page 1, line 1a, plus
lines 4 through 10) for the tax year and its total assets at the end
of the
tax year less than $250,000? . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .

If “Yes,” the corporation is not required to complete Schedules

L, M-1, and M-2. Instead, enter the total amount of cash
distributions
and the book value of property distributions (other than cash)
made during the tax year $

14 Is the corporation required to file Schedule UTP (Form
1120), Uncertain Tax Position Statement (see instructions)? . . .
.
If “Yes,” complete and attach Schedule UTP.

15a Did the corporation make any payments in 2014 that would
require it to file Form(s) 1099? . . . . . . . . . . .
b If “Yes,” did or will the corporation file required Forms
1099? . . . . . . . . . . . . . . . . . . . .

16 During this tax year, did the corporation have an 80% or
more change in ownership, including a change due to
redemption of its
own stock? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17 During or subsequent to this tax year, but before the filing of
this return, did the corporation dispose of more than 65% (by
value)
of its assets in a taxable, non-taxable, or tax deferred
transaction? . . . . . . . . . . . . . . . . . .

18 Did the corporation receive assets in a section 351 transfer in
which any of the transferred assets had a fair market basis or
fair
market value of more than $1 million? . . . . . . . . . . . . . . . . . . .
. . . . . . . .

Form 1120 (2014)

Form 1120 (2014) Page 5
Schedule L Balance Sheets per Books Beginning of tax year End
of tax year

( ) ( )

( ) ( )

( ) ( )

( ) ( )

( ) ( )

Assets (a) (b) (c) (d)
1 Cash . . . . . . . . . . . .
2a Trade notes and accounts receivable . . .
b Less allowance for bad debts . . . . .

3 Inventories . . . . . . . . . . .
4 U.S. government obligations . . . . .
5 Tax-exempt securities (see instructions) . .
6 Other current assets (attach statement) . .
7 Loans to shareholders . . . . . . .
8 Mortgage and real estate loans . . . . .
9 Other investments (attach statement) . . .

10a Buildings and other depreciable assets . .
b Less accumulated depreciation . . . . .

11a Depletable assets . . . . . . . . .
b Less accumulated depletion . . . . . .

12 Land (net of any amortization) . . . . .
13a Intangible assets (amortizable only) . . .

b Less accumulated amortization . . . . .
14 Other assets (attach statement) . . . . .
15 Total assets . . . . . . . . . .

Liabilities and Shareholders’ Equity
16 Accounts payable . . . . . . . . .
17 Mortgages, notes, bonds payable in less than 1 year
18 Other current liabilities (attach statement) . .
19 Loans from shareholders . . . . . . .
20 Mortgages, notes, bonds payable in 1 year or more
21 Other liabilities (attach statement) . . . .
22 Capital stock: a Preferred stock . . . .

b Common stock . . . .
23 Additional paid-in capital . . . . . . .
24 Retained earnings—Appropriated (attach statement)
25 Retained earnings—Unappropriated . . .
26 Adjustments to shareholders’ equity (attach statement)
27 Less cost of treasury stock . . . . . .
28 Total liabilities and shareholders’ equity . .
Schedule M-1 Reconciliation of Income (Loss) per Books With
Income per Return

Note: The corporation may be required to file Schedule M-3
(see instructions).

1 Net income (loss) per books . . . . . .
2 Federal income tax per books . . . . .
3 Excess of capital losses over capital gains .

4 Income subject to tax not recorded on books
this year (itemize):

5 Expenses recorded on books this year not
deducted on this return (itemize):

a Depreciation . . . . $

b Charitable contributions . $

c Travel and entertainment . $

6 Add lines 1 through 5 . . . . . . . .

7 Income recorded on books this year
not included on this return (itemize):
Tax-exempt interest $

8 Deductions on this return not charged
against book income this year (itemize):

a Depreciation . . $

b Charitable contributions $

9 Add lines 7 and 8 . . . . . .
10 Income (page 1, line 28)—line 6 less line 9

Schedule M-2 Analysis of Unappropriated Retained Earnings
per Books (Line 25, Schedule L)
1 Balance at beginning of year . . . . .
2 Net income (loss) per books . . . . . .
3 Other increases (itemize):

4 Add lines 1, 2, and 3 . . . . . . . .

5 Distributions: a Cash . . . .
b Stock . . . .
c Property . . .

6 Other decreases (itemize):

7 Add lines 5 and 6 . . . . . .
8 Balance at end of year (line 4 less line 7)

Form 1120 (2014)

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Form 4562Department of the Treasury Internal Revenue Serv.docx

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