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Form 1065 (Schedule M-3), Net Income (Loss) Reconciliation for Certain Partnerships, is used to file a reconciliation of financial statement, net income and return, required by all partnerships with total assets of $10 million or more on Form 1065, Schedule L, line 14, column (d).

Schedule M-3 (Form 1065), Net Income (Loss) Reconciliation for Certain Partnerships, is used to file a reconciliation of financial statement, net income and return, required by all partnerships with total assets of $10 million or more on Form 1065, Schedule L, line 14, column (d).

Form 1120-F (Schedule I), Interest Expense Allocation Under Regulations Section 1.882-5, is used to report the amount of interest expense allocable to effectively connected income (¡°ECI¡±) and the deductible amount of such allocation for the tax year under section 882(c) and Regulations section 1.882-5. The schedule discloses the basic calculations for the year and also identifies the various elections the taxpayer uses under Regulations sections 1.882-5(a)(7) and (d)(5), and under the branch profits tax rules of Regulations section 1.884-1(e)(3).

Form 1120-F (Schedule I), Interest Expense Allocation Under Regulations Section 1.882-5, is used to report the amount of interest expense allocable to effectively connected income (¡°ECI¡±) and the deductible amount of such allocation for the tax year under section 882(c) and Regulations section 1.882-5. The schedule discloses the basic calculations for the year and also identifies the various elections the taxpayer uses under Regulations sections 1.882-5(a)(7) and (d)(5), and under the branch profits tax rules of Regulations section 1.884-1(e)(3).

Form 8949 is used to list all capital gain and loss transactions. The subtotals from this form will then be carried over to Schedule D (Form 1040), where gain or loss will be calculated in aggregate.

Form 8949 is used to list all capital gain and loss transactions. The subtotals from this form will then be carried over to Schedule D (Form 1040), where gain or loss will be calculated in aggregate.

Use Form 4797, Sales of Business Property, to report the sale or exchange of property, the involuntary conversion of property and capital assets, the disposition of noncapital assets, the disposition of capital assets not reported on Schedule D, the gain or loss for partners and S corporation shareholders from certain section 179 property dispositions by partnerships and S corporations, the computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less, gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f).

Use Form 4797, Sales of Business Property, to report the sale or exchange of property, the involuntary conversion of property and capital assets, the disposition of noncapital assets, the disposition of capital assets not reported on Schedule D, the gain or loss for partners and S corporation shareholders from certain section 179 property dispositions by partnerships and S corporations, the computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less, gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f).