2017 ProSystem Tax Line Conversion Chart by Input Form. C Corporation. December 2017

Transcription

1 2017 ProSystem Conversion Chart by Input Form C Corporation December 2017

2 The following chart provides Corporation tax line conversion data sorted by form and box number. te: CCH ProSystem FX allows tax lines to be designated for a maximum of 99 rental properties. lines for rental properties are only for C Corporation, Partnership, S Corporation, and Individual tax products. Click any of the following form number/name to read the tax lines for that form/worksheet Interview Links A-1 A-2 A-3 A-4 B-1 B-5 E-1 F-1 F-2 L-1 L-2 L-3 L-4 L-6 L-7 Worksheet Links Income/Deductions > Business > 1. Income 2. Schedule Expanded Detail - Income Items 3. Dividend Overrides 4. Cost of Goods Sold 6. Deductions 7. Schedule Expanded Detail - Deduction Items 8. Other Deductions Income/Deductions > Charitable Contributions Income/Deductions > Interest Income/Deductions > Rent and Royalty > 2. Income 3. Expenses Income/Deductions Farm/4835 > 2. Income 3. Expenses Sch L/M > Balance Sheet > 2. Current Assets 3. Other Current Assets 4. Investments 5. Other Assets 6. Current Liabilities 7. Other Current Liabilities 8. Other Liabilities 9. Shareholders' Equity Sch L/M > Schedule M-1 > 1. General 2. able Income NOT Recorded on Books This Year 3. Expenses Recorded on Books NOT Deducted in This 4. Income Recorded on Books NOT Included in This 5. Deductions on This NOT Charged Against Book Income Sch L/M > Book Amounts (Schedule M-1/) > Book Amounts for Automatic Adjustments (Schedule M-1/) Sch L/M > Schedule M-2 > Schedule M-2/Schedule M-1 for 1120-IC-DISC 2 of 36

3 Sch L/M > Schedule > 2. Income (Loss) Items 3. Expenses/Deduction items 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Form A-1 -- Income Number Income/Deductions -> Business -> 1. Income GLD/TB to Top Code Description A Gross receipts or sales B s and allowances U.S. Govt Interest Interest Income Gross rents - override Gross royalties - override Capital gain net income - override Net Gain/Loss Form Farm income - override Ordinary income from passthrough entities - override Other income nbusiness % - Recapture nbusiness % - Recapture 280F Income/Deductions -> Business -> 3 of 36

4 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Form A-1 -- Income 1. Income Number 2. Schedule Expanded Detail - Income Items GLD/TB to Top Code Description A.01 Gross Recpts/Sales Detail B.01 s & Allowances, Detail Form A-2 -- Cost of Goods Sold Income/Deductions -> Business -> 4. Cost of Goods Sold to Top A01 CGS-Beginning Inventory (1125A) A02 CGS-Purchases (1125A) A03 CGS-Cost of labor (1125A) A A A A A A A05.02 CGS-Officers Compensation (1125A) CGS-Additional Sec 263A costs (1125A) CGS-Officers Comp Sec 263A (1125A) CGS-Amortization Sec 263A (1125A) CGS-Depreciation Sec 263A (1125A) CGS-Depreciation (for COGS) (1125A) CGS-Amortization (for COGS) (1125A) A05 CGS-Other costs (1125A) 4 of 36

5 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description A07 CGS-Ending Inventory (1125A) A01.01 Beginning Inventory (8916A) A01.02 Purchases (8916A) A01.03 Cost of Labor (8916A) A01.04 Officers Compensation (8916A) A01.05 Ending Inventory (8916A) A02L Form A-3 -- Deductions Income/Deductions -> Business -> 6. Deductions to Top Depreciation-Sec 263A Costs (8916A) Compensation of officers - override Salaries and wages Employment credits wage reduction Repairs Bad Debts Rents es and Licenses Interest 5 of 36

6 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Depreciation expense Depletion Advertising expense Pension; profit-sharing; etc Employee benefit programs Other post-retirement benefits Form A-3 -- Deductions Income/Deductions -> Business -> 10. es and Licenses to Top 71, etc 1 - State - Based on Income State Income es 72, etc 1 - State - NOT Based on Income State taxes NOT based on income 73, etc 1 - City/Local - Based on Income City/Local Income es 74, etc 1 - City/Local - NOT Based on City/Local es NOT based on Income income Form A-4 -- Other Deductions and Charitable Detail Income/Deductions -> Business -> 6. Deductions 7. Schedule Expanded Detail - Deduction Items to Top Meals and entertainment subject to 50% limit 6 of 36

7 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description Amortization - override Other deductions Form Income Producing Property Loss Interest expense, Detail Salaries & Wages, Detail Comp. of Officers, Detail Employee Benefits, Detail Rents, Detail Repairs and Maint., Detail Advertising, Detail 5 Form A-4 -- Other Deductions and Charitable Detail to Top Form A-4 -- Other Deductions and Charitable Contributions Detail Income/Deductions -> Charitable Contributions ->1. Contribution Detail t Carried to Form 8283 Income/Deductions -> Business -> 11. Other Deductions to Top Charitable Contributions - 50% Limit Amount Domestic Prod Activities Deduction (OR) 7 of 36

8 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Form B-1 -- Interest Income Number GLD/TB to Top Code 30/31,etc. 2 - Savings & Loans, etc /32,etc. 3 - U.S. Bonds & Obligations Form B-5 -- Dividend Overrides Income/Deductions -> Interest -> 1. Interest Income (Go to Detail button to see actual line numbers) Income/Deductions -> Business -> 3. Dividend Overrides to Top C C C10 Description Interest Income - Savings and Loans, Bank and Other Interest Income - U.S. Bonds and Obligations Domestic corporations - 80% deduction Domestic corporations - 70% deduction Domestic corporation received by small business investment company C05 Public utility received - 20% or more C C C06 Public utility received - less than 20% Foreign corporations - 80% deduction Foreign corporations - 70% deduction C08 Wholly owned foreign subsidiaries C11 Certain FSC s - 100% deduction C13 Other dividends from foreign corporations 8 of 36

9 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code C14 Description Includable income - controlled foreign C15 Foreign dividend gross-up C12 Qualified dividends - affiliated group C C16 Debt financed stock - dividends received Dividends from IC-DISC or former DISC C17 Other dividends C18 Form E-1 -- Rental and Royalty Income and Expenses Income/Deductions -> Rent and Royalty -> 2. Income to Top Dividends paid on certain preferred stock R02.01-R02.99 Gross rents R02A.01-R02B.99 Other Income, 1 and R03.01-R03.99 Advertising R04.01-R04.99 Auto and Travel R05.01-R05.99 Cleaning and Maintenance R06.01-R06.99 Commissions R07.01-R07.99 Insurance R08.01-R08.99 Legal & Other Prof Fees 9 of 36

10 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description R09.01-R09.99 Interest Expense - Other R10.01-R10.99 Repairs R11.01-R11.99 es R12.01-R12.99 Utilities R13.01-R13.99 Wages & Salaries R14.01-R14.99 Depreciation - Form R15.01-R15.99 Amortization R09A.01- R09B R10A.01- R10B R11A.01- R11B R12A.01- R12B R13A.01- R13B R16A.01- R16A R16C.01- R16C R16D.01- R16D R03A.01- R03B.99 Interest Expense, 1 and 2 Repairs, 1 and 2 es, 1 and 2 Utilities, 1 and 2 Wages & Salaries, 1 and 2 Association Dues Licenses and permits Management fees Advertising, 1 and 2 10 of 36

11 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code R05A.01- R05B R06A.01- R06B R07A.01- R07B R08A.01- R08B.99 Description Cleaning & Maintenance, 1 and 2 Commissions, 1 and 2 Insurance, 1 and 2 Legal & Other Prof Fees, 1 and R16J.01-R16J.99 Rents - Personal property R16K.01- R16K.99 Supplies R16L.01-R16L.99 Telephone R16.01-R16.99 Other Rental Deductions R16B.01- R16B R16E.01- R16E R16F.01- R16F R16G.01- R16G R16H.01- R16H.99 Gardening Miscellaneous Painting and decorating Pest control Plumbing and electrical R16I.01-R16I.99 Rents - Real property Form F-1 -- Farm Income Income/Deductions -> Farm/4835 -> 2. Income to Top F01A Sales of Items Bought for Resale 11 of 36

12 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description F01B Cost of Items Bought for Resale F Sales of Livestock/Products Raised F03A Total Cooperative Distributions F03B able Cooperative Distributions F04A Total Agricultural Program Pymts F04B F05A F05B F05C able Agricultural Program Pymts CCC Loans Reported Under Election Total CCC Loans Forfeited or Repaid able CCC Loans Forfeited/Repaid F06A Total Curr.Yr. Crop Ins. Proceeds F06B able Curr.Yr. Crop Ins. Proceeds F06D Deferred Crop Insurance Proceeds F Custom Hire (Machine Work) Income F Other Income Form F-2 -- Farm Expenses Income/Deductions -> Farm/4835 -> 3. Expenses to Top F Car and Truck Expenses 12 of 36

13 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description F Chemicals F Conservation Expenses F F Custom Hire (Machine Work) Expense Depreciation t Claimed Elsewhere F Employee Benefit Programs F Feed Purchased F Fertilizers and Lime F Freight and Trucking F Gasoline, Fuel, and Oil F Insurance F21A Interest Expense - Mortgage F21B Interest Expense - Other F Labor Hired F Pension and Profit-Sharing Plans F24A Rent and Lease Expense - Equipment F24B Rent and Lease Expense - Other 13 of 36

14 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description F Repairs and Maintenance F Seeds and Plants Purchased F Storage and Warehousing F Supplies Purchased F es F Utilities F Veterinary, Breeding, and Medicine F32A Amortization F Other Farm Expenses F Beginning Inventory (Accrual Only) F Ending Inventory (Accrual Only) Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet -> 2. Current Assets to Top 35/ L01 Cash 37/ L02A Trade notes and accounts receivable 41/ L02B Less allowance for bad debts 43/ L03 Inventories 14 of 36

15 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description 45/ L04 U.S. government obligations 47/ L05 exempt securities 50/ L06.01 Payments on federal estimate 52/ L06.02 Payments on state estimate 54/ L06.03 Payments on city/local estimate L06 Other Current Assets L06.04 Overpayment Federal Income Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet -> 3. Other Current Assets to Top 80/ L07 Loans to stockholders/shareholders 82/ L08 Mortgage and real estate loans L09 Other investments 100/ L10A Buildings and other depreciable assets 102/ L10B Less accumulated depreciation Form L-1 -- Balance Sheet Assets Sch L/M -> Balance Sheet -> 4. Investments to Top 104/ L11A Depletable assets 106/ L11B Less accumulated depletion 108/ L12 Land 15 of 36

16 Interview Forms Form L-1 -- Balance Sheet Assets 2017 C-Corporation (1120) - Sorted by Input Form Number Sch L/M -> Balance Sheet -> 5. Other Assets GLD/TB to Top Code Description 110/ L13A Intangible assets 112/ L13B Less accumulated amortization L14 Other Assets Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 6. Current Liabilities to Top 30/ L16 Accounts payable 32/ L17 Mortgages, notes, bonds payable in less than 1 year 40/ L18.01 Accrued federal income tax 42/ L18.02 Accrued state income tax 44/ L18.03 Accrued city/county tax L18 Other Current Liabilities 80/ L19 Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 7. Other Current Liabilities to Top 85/ L20 Loans from stockholders/shareholders Mortgages, notes, bonds payable in 1 year or more L21 Other Liabilities 130/ L22A Capital - Preferred stock 16 of 36

17 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description 132/ L22B Capital - Common stock Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 8. Other Liabilities to Top 134/ L23 Additional paid-in capital L24 Retained earnings - Appropriated 146/ L25 Retained earnings - Unappropriated - end of year entry is an override Form L-2 -- Balance Sheet Liabilities and Capital Sch L/M -> Balance Sheet -> 9. Shareholders' Equity to Top L26 Adjustments to shareholders' equity 155/ L27 Less cost of treasury stock Form L-3 -- Schedule M- 1 and Book Amounts for Schedule Sch L/M -> Schedule M-1 -> 1. General to Top M102 Federal income tax per books M103 Form L-3 -- Schedule M- Sch L/M -> Schedule M-1 -> 1 and Book Amounts for 2. able Income NOT to Top Schedule Recorded on Books This Year M Excess of capital losses over capital gains - override Gain (loss) on disposition of assets - override 17 of 36

18 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code M104 Form L-3 -- Schedule M- 1 and Book Amounts for Schedule Sch L/M -> Schedule M-1 -> 3. Expenses Recorded on Books NOT Deducted in This to Top Description able Income NOT Recorded on Books this Year M105A Depreciation - override M Depletion - override M105B M Contributions in excess of limitations - override Adjustment for employment credits - override M Passive loss adjustment - override M105C M105 Meals and entertainment adjustment - override Expenses Recorded on Books NOT Deducted in this M Penalties M Officers Life Insurance Premiums M Bad Debts t Deducted Form L-3 -- Schedule M- 1 and Book Amounts for Schedule Sch L/M -> Schedule M-1 -> 4. Income Recorded on Books NOT Included in This to Top M exempt interest - override 18 of 36

19 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code M M107 Form L-3 -- Schedule M- 1 and Book Amounts for Schedule Sch L/M -> Schedule M-1 -> 5. Deductions on This NOT Charged Against Book Income to Top Description Gain (loss) on disposition of assets - override Income Recorded on Books NOT Included in this M108A Depreciation - override M Depletion - override M M108B M108 Capital loss carryover currently applied - override Contributions carryover currently deducted - override Deductions on this NOT Charged Against Book Income M Bad Debts t on Books Form L-3 -- Schedule M- 1 and Book Amounts for Schedule Sch L/M -> Book Amounts (Schedule M-1/) -> 1. Book Amounts for Automatic Adjustments (Schedule M- 1/) to Top Net Gain/Loss (BookAmt-AutoAdj) A Amortization (Book Amount Used for Automatic Adjustment) Depr.(Book Amount-Auto.Adj.) A Depletion(Book Amt-Auto Adj) 19 of 36

20 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Bad Debts (Book Amt-Auto Adj) A State es (BookAmt-AutoAdj) A Form L-4 -- Schedule M- 2/Schedule M-4 for 1120-IC-DISC Sch L/M -> Schedule M-2 -> 1. Schedule M-2/Schedule M- 4 for 1120-IC-DISC to Top City/Local es (Book Amt- AutoAdj) M203 Other Increases M205A Distributions - Cash M205B Distributions - Stock M205C Distributions - Property M206 Other Decreases Form L-6 -- Schedule M- 3 - Part II, Income (Loss) Items Sch L/M -> Schedule -> 2. Income (Loss) Items to Top 1 - Income (Loss) per Income M3I01A Inc(loss) equity frgn corps-book Statement 1 - Temporary Difference M3I01B Inc(loss) equity frgn corps-temp anent Difference M3I01C Inc(loss) equity frgn corps- 2 - Income (Loss) per Income Gross frgn div not prev tax M3I02A Statement 2 - Temporary Difference M3I02B Gross frgn div not prev tax-temp 20 of 36

21 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description anent Difference M3I02C Gross frgn div not prev tax Income (Loss) per Gross frgn div not prev tax M3I02D (Ovrd) Temporary Difference - Subpart F,QEF,inc. incl M3I03B anent Difference M3I03C Subpart F,QEF,inc. incl.- (Ovrd) Income (Loss) per M3I03D Subpart F,QEF,inc. incl.-(ovrd) Temporary Difference M3I04B Section 78 gross up-temp anent Difference M3I04C Section 78 gross up Income (Loss) per M3I04D Section 78 gross up-(ovrd) Income (Loss) per Income Gross frgn distr prev taxed M3I05A Statement Temporary Difference - Gross frgn distr prev taxed M3I05B anent Difference M3I05C Gross frgn distr prev taxed- (Ovrd) Income (Loss) per Income Statement M3I06A Inc(loss) equity US corps-book Temporary Difference M3I06B Inc(loss) equity US corps-temp anent Difference M3I06C Inc(loss) equity US corps- 7 - Income (Loss) per Income US div not elim. tax cnsld M3I07A Statement 7 - Temporary Difference M3I07B US div not elim. tax cnsld-temp 21 of 36

22 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description anent Difference M3I07C US div not elim. tax cnsld- 7 - Income (Loss) per US div not elim. tax cnsld M3I07D (Ovrd) 8 - Income (Loss) per Income M3I08A Minority int. incl. corps-book Statement 8 - Temporary Difference M3I08B Minority int. incl. corps-temp anent Difference M3I08C Minority int. incl. corps Income (Loss) per Income Statement M3I09A Temporary Difference M3I09B anent Difference M3I09C Income (Loss) per M3I09D Income (Loss) per M3I10A Temporary Difference M3I10B anent Difference M3I10C Income (Loss) per M3I10D Income (Loss) per M3I11A Temporary Difference M3I11B anent Difference M3I11C Income(loss) US ptnrshps- Income(loss) US ptnrshps- Income(loss) US ptnrshps- (Ovrd) Income(loss) US ptnrshps- (Ovrd) Income(loss) frgn ptnrshps- Income(loss) frgn ptnrshps- Income(loss) frgn ptnrshps- (Ovrd) Income(loss) frgn ptnrshps- (Ovrd) Inc(loss) oth. pass-thrus- Inc(loss) oth. pass-thrus- Inc(loss) oth. pass-thrus- (Ovrd) 22 of 36

23 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Income (Loss) per M3I11D Inc(loss) oth. pass-thrus-(ovrd) Income (Loss) per Items rel. to report.trans M3I12A Temporary Difference - Items rel. to report.trans M3I12B anent Difference M3I12C Items rel. to report.trans.- (Ovrd) Income (Loss) per M3I12D Items rel. to report.trans.-(ovrd) Income (Loss) per M3I13A Interest Income Temporary Difference M3I13B Interest Income anent Difference M3I13C Interest Income-(Ovrd) Income (Loss) per M3I13D Interest Income-(Ovrd) Income (Loss) per Total accrual to cash adj M3I14A Temporary Difference - Total accrual to cash adj M3I14B anent Difference M3I14C Total accrual to cash adj.- (Ovrd) Income (Loss) per Total accrual to cash adj M3I14D (Ovrd) Income (Loss) per M3I15A Hedging transactions Temporary Difference M3I15B Hedging transactions anent Difference M3I15C Hedging transactions-(ovrd) 23 of 36

24 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Income (Loss) per M3I15D Hedging transactions-(ovrd) Income (Loss) per Mark-to-market inc(loss) M3I16A Temporary Difference - Mark-to-market inc(loss) M3I16B anent Difference M3I16C Mark-to-market inc(loss)- (Ovrd) Income (Loss) per M3I16D Mark-to-market inc(loss)-(ovrd) Income (Loss) per M3I17A Cost of Goods Sold-Book Temporary Difference M3I17B Cost of Goods Sold-Temp anent Difference M3I17C Cost of Goods Sold Income (Loss) per M3I17D Cost of Goods Sold Income (Loss) per M3I18A Sale versus lease Temporary Difference M3I18B Sale versus lease anent Difference M3I18C Sale versus lease-(ovrd) 18 - Income (Loss) per M3I18D Sale versus lease-(ovrd) 19 - Temporary Difference - Section 481(a) adjs-inc M3I19B anent Difference M3I19C Section 481(a) adjs-inc-(ovrd) 19 - Income (Loss) per M3I19D Section 481(a) adjs-inc-(ovrd) 24 of 36

25 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Income (Loss) per Unearned/deferred revenue M3I20A Temporary Difference - Unearned/deferred revenue M3I20B anent Difference M3I20C Unearned/deferred revenue- (Ovrd) Income (Loss) per Unearned/deferred revenue M3I20D (Ovrd) Income (Loss) per Inc. recog. LT contracts M3I21A Temporary Difference - Inc. recog. LT contracts M3I21B anent Difference M3I21C Inc. recog. LT contracts- (Ovrd) Income (Loss) per M3I21D Inc. recog. LT contracts-(ovrd) Income (Loss) per OID and other imputed int M3I22A Temporary Difference - OID and other imputed int M3I22B anent Difference M3I22C OID and other imputed int.- (Ovrd) Income (Loss) per OID and other imputed int M3I22D (Ovrd) Income (Loss) per Gain/loss on disp. assets M3I23AA Temporary Difference M3I23AB Gain/loss on disp. assets-temp anent Difference M3I23AC Gain/loss on disp. assets Temporary Difference M3I23BB Gross cap gains Sch D-Temp 25 of 36

26 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description anent Difference M3I23BC Gross cap gains Sch D Income (Loss) per M3I23BD Gross cap gains Sch D-(Ovrd) Temporary Difference M3I23CB Gross cap losses Sch D-Temp anent Difference M3I23CC Gross cap losses Sch D Income (Loss) per M3I23CD Gross cap losses Sch D-(Ovrd) Temporary Difference M3I23DB Net gain/loss Form 4797-Temp anent Difference M3I23DC Net gain/loss Form Income (Loss) per M3I23DD Net gain/loss Form 4797-(Ovrd) Temporary Difference M3I23EB Abandonment losses anent Difference M3I23EC Abandonment losses-(ovrd) 27 - Income (Loss) per M3I23ED Abandonment losses-(ovrd) 28 - Temporary Difference - Worthless stock losses M3I23FB anent Difference M3I23FC Worthless stock losses-(ovrd) Income (Loss) per M3I23FD Worthless stock losses-(ovrd) Temporary Difference M3I23GB Oth. gain/loss disp. assets-temp anent Difference M3I23GC Oth. gain/loss disp. assets- 26 of 36

27 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description 29 - Income (Loss) per Oth. gain/loss disp. assets M3I23GD (Ovrd) 30 - Temporary Difference M3I24B Cap. loss limitation/carryfwd-temp anent Difference M3I24C Cap. loss limitation/carryfwd Income (Loss) per M3I24D Cap. loss limitation/carryfwd Income (Loss) per Oth.inc(loss) items w. diffs M3I25A Temporary Difference - Oth.inc(loss) items w. diffs M3I25B anent Difference M3I25C Oth.inc(loss) items w. diffs- (Ovrd) Income (Loss) per Oth.inc(loss) items w. diffs M3I25D (Ovrd) Income (Loss) per Oth.inc(loss) items no diffs M3I28A anent Difference M3I28D Oth.inc(loss) items no diffs- (Ovrd) Form L-7 -- Schedule M- 3 - Part III, Sch L/M -> Schedule -> to Top Expense/Deduction 3. Expense/Deduction Items Items Income (Loss) per Income US curr income tax expense M3E01A Statement Temporary Difference M3E01B US curr income tax expense-temp anent Difference M3E01C US curr income tax expense Income (Loss) per Income Statement M3E02A US def. income tax expense-book Temporary Difference M3E02B US def. income tax expense-temp 27 of 36

28 2017 C-Corporation (1120) - Sorted by Input Form Interview Forms Number GLD/TB Code Description anent Difference M3E02C US def. income tax expense- 3 - Income (Loss) per Income State/local curr inc.tax exp M3E03A Statement 3 - Temporary Difference M3E03B State/local curr inc.tax exp-temp anent Difference M3E03C State/local curr inc.tax exp- 3 - Income (Loss) per State/local curr inc.tax exp M3E03D (Ovrd) 4 - Income (Loss) per Income M3E04A State/local def. inc.tax exp-book Statement 4 - Temporary Difference M3E04B State/local def. inc.tax exp-temp anent Difference M3E04C State/local def. inc.tax exp- 5 - Income (Loss) per Income M3E05A Foreign curr. income tax exp-book Statement 5 - Temporary Difference M3E05B Foreign curr. income tax exp-temp anent Difference M3E05C Foreign curr. income tax exp- 5 - Income (Loss) per Foreign curr. income tax exp M3E05D (Ovrd) 6 - Income (Loss) per Income M3E06A Frgn def. income tax exp-book Statement 6 - Temporary Difference M3E06B Frgn def. income tax exp-temp anent Difference M3E06C Frgn def. income tax exp- 7 - Income (Loss) per Income M3E07A Foreign withholding taxes-book Statement 28 of 36

29 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description 7 - Temporary Difference M3E07B Foreign withholding taxes-temp anent Difference M3E07C Foreign withholding taxes- 7 - Income (Loss) per Foreign withholding taxes M3E07D (Ovrd) 8 - Income (Loss) per Income M3E08A Interest expense- Statement 8 - Temporary Difference M3E08B Interest expense anent Difference M3E08C Interest expense-(ovrd) 8 - Income (Loss) per M3E08D Interest expense-(ovrd) 9 - Income (Loss) per Income M3E09A Stock option expense- Statement 9 - Temporary Difference M3E09B Stock option expense anent Difference M3E09C Stock option expense-(ovrd) Income (Loss) per M3E09D Stock option expense-(ovrd) Income (Loss) per Other equity-based comp M3E10A Temporary Difference - Other equity-based comp M3E10B anent Difference M3E10C Other equity-based comp.- (Ovrd) Income (Loss) per Other equity-based comp M3E10D (Ovrd) Income (Loss) per Meals and entertainment M3E11A 29 of 36

30 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Temporary Difference - Meals and entertainment M3E11B anent Difference M3E11C Meals and entertainment- (Ovrd) Income (Loss) per M3E11D Meals and entertainment-(ovrd) Income (Loss) per M3E12A Fines and penalties Temporary Difference M3E12B Fines and penalties anent Difference M3E12C Fines and penalties-(ovrd) Income (Loss) per M3E12D Fines and penalties-(ovrd) Income (Loss) per Judgments,damages,etc M3E13A Temporary Difference - Judgments,damages,etc M3E13B anent Difference M3E13C Judgments,damages,etc.- (Ovrd) Income (Loss) per Judgments,damages,etc M3E13D (Ovrd) Income (Loss) per M3E14A Parachute payments Temporary Difference M3E14B Parachute payments anent Difference M3E14C Parachute payments-(ovrd) 14 - Income (Loss) per M3E14D Parachute payments-(ovrd) 15 - Income (Loss) per Comp. Sec.162(m) limitation M3E15A 30 of 36

31 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Temporary Difference - Comp. Sec.162(m) limitation M3E15B anent Difference M3E15C Comp. Sec.162(m) limitation- (Ovrd) Income (Loss) per Comp. Sec.162(m) limitation M3E15D (Ovrd) Income (Loss) per Pension and profit-sharing M3E16A Temporary Difference - Pension and profit-sharing M3E16B anent Difference M3E16C Pension and profit-sharing- (Ovrd) Income (Loss) per Pension and profit-sharing M3E16D (Ovrd) Income (Loss) per Other post-retirement benes M3E17A Temporary Difference - Other post-retirement benes M3E17B anent Difference M3E17C Other post-retirement benes- (Ovrd) Income (Loss) per Other post-retirement benes M3E17D (Ovrd) Income (Loss) per M3E18A Deferred compensation-book Temporary Difference M3E18B Deferred compensation-temp anent Difference M3E18C Deferred compensation Income (Loss) per M3E18D Deferred compensation Income (Loss) per Char contr-cash/tang. prop M3E19A 31 of 36

32 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Temporary Difference - Char contr-cash/tang. prop M3E19B anent Difference M3E19C Char contr-cash/tang. prop- (Ovrd) Income (Loss) per Char contr-cash/tang. prop M3E19D (Ovrd) Income (Loss) per Char contr-intangible prop M3E20A Temporary Difference - Char contr-intangible prop M3E20B anent Difference M3E20C Char contr-intangible prop- (Ovrd) Income (Loss) per Char contr-intangible prop M3E20D (Ovrd) Temporary Difference M3E21B Char contr-limitation-temp anent Difference M3E21C Char contr-limitation Income (Loss) per M3E21D Char contr-limitation-(ovrd) Temporary Difference - Domestic production deduction M3E22B Temp anent Difference M3E22C Domestic production deduction Income (Loss) per M3E22D Domestic production deduction Income (Loss) per CY acq/reorg fees-inv.bank M3E23A Temporary Difference - CY acq/reorg fees-inv.bank M3E23B anent Difference M3E23C CY acq/reorg fees-inv.bank.- (Ovrd) 32 of 36

33 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Income (Loss) per CY acq/reorg fees-inv.bank M3E23D (Ovrd) Income (Loss) per CY acq/reorg fees-legal/acct M3E24A Temporary Difference - CY acq/reorg fees-legal/acct M3E24B anent Difference M3E24C CY acq/reorg fees-legal/acct- (Ovrd) Income (Loss) per CY acq/reorg fees-legal/acct M3E24D (Ovrd) Income (Loss) per CY acq/reorg fees-oth.costs M3E25A Temporary Difference - CY acq/reorg fees-oth.costs M3E25B anent Difference M3E25C CY acq/reorg fees-oth.costs- (Ovrd) Income (Loss) per CY acq/reorg fees-oth.costs M3E25D (Ovrd) Income (Loss) per M3E26A Amort./impair. of goodwill-book Temporary Difference M3E26B Amort./impair. of goodwill-temp anent Difference M3E26C Amort./impair. of goodwill Income (Loss) per M3E26D Amort./impair. of goodwill Income (Loss) per M3E27A Amort.acq/reorg/start costs-book Temporary Difference M3E27B Amort.acq/reorg/start costs-temp anent Difference M3E27C Amort.acq/reorg/start costs- 33 of 36

34 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description 27 - Income (Loss) per M3E27D Amort.acq/reorg/start costs Income (Loss) per Oth.amort./impair. write-off M3E28A 28 - Temporary Difference M3E28B Oth.amort./impair. write-off-temp anent Difference M3E28C Oth.amort./impair. write-off Income (Loss) per Oth.amort./impair. write-off M3E28D (Ovrd) Income (Loss) per M3E30A Depletion Temporary Difference M3E30B Depletion-Temp anent Difference M3E30C Depletion Income (Loss) per M3E30D Depletion-(Ovrd) Income (Loss) per M3E31A Depreciation Temporary Difference M3E31B Depreciation-Temp anent Difference M3E31C Depreciation Income (Loss) per M3E31D Depreciation-(Ovrd) Income (Loss) per M3E32A Bad debt expense Temporary Difference M3E32B Bad debt expense-temp anent Difference M3E32C Bad debt expense- 34 of 36

35 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Income (Loss) per M3E32D Bad debt expense-(ovrd) Income (Loss) per Corp owned life ins. prems M3E33A Temporary Difference - Corp owned life ins. prems M3E33B anent Difference M3E33C Corp owned life ins. prems.- (Ovrd) Income (Loss) per Corp owned life ins. prems M3E33D (Ovrd) Income (Loss) per M3E34A Purchase vs. lease Temporary Difference M3E34B Purchase vs. lease anent Difference M3E34C Purchase vs. lease-(ovrd) Income (Loss) per M3E34D Purchase vs. lease-(ovrd) Income (Loss) per Research and devlp costs M3E35A Temporary Difference - Research and devlp costs M3E35B anent Difference M3E35C Research and devlp costs- (Ovrd) Income (Loss) per Research and devlp costs M3E35D (Ovrd) Income (Loss) per M3E36A Section 118 exclusion Temporary Difference M3E36B Section 118 exclusion anent Difference M3E36C Section 118 exclusion-(ovrd) 35 of 36

36 Interview Forms 2017 C-Corporation (1120) - Sorted by Input Form Number GLD/TB Code Description Income (Loss) per M3E36D Section 118 exclusion-(ovrd) Income (Loss) per Oth.expense items w. diffs M3E37A Temporary Difference - Oth.expense items w. diffs M3E37B anent Difference M3E37C Oth.expense items w. diffs- (Ovrd) Income (Loss) per Oth.expense items w. diffs M3E37D (Ovrd) Income (Loss) per Oth.expense items no diffs M3I28A Income (Loss) per Oth.expense items no diffs M3I28D.01 (Ovrd) to Top 36 of 36