---
title: What is IRS Form 1065 Schedule M-3?
description: Learn about IRS Form 1065 Schedule M-3, a tax form used by partnerships to reconcile net income or loss. Find resources and expert advice on tax compliance from DiMercurio Advisors.
---

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# [What is IRS Form 1065 Schedule M-3?](https://www.dimercurioadvisors.com/learning-center/tax-form-library/1065sm3)

 Written by [John Kirkland EA](https://www.dimercurioadvisors.com/learning-center/author/john-kirkland) | Jan 01, 2018

Understanding the purpose of a tax form or schedule is never a pleasant experience. That's why we created a comprehensive [tax form library](https://www.dimercurioadvisors.com/learning-center/tax-form-library), showcasing the most frequently used tax forms and schedules you may encounter. We believe the process of staying compliant with your taxes should be as effortless as possible.

### General Information

- **What is the form number?**  Form 1065 Schedule M-3
- **What government agency is it filed with? ** The Internal Revenue Service (IRS)
- **What is the form name?**  Net Income (Loss) Reconciliation for Certain Partnerships
- **What is this form about? ** Form 1065 Schedule M-3 is used by certain partnerships to reconcile net income or loss reported on financial statements with the income or loss reported on the tax return. This schedule provides a more detailed breakdown of income and expense items, ensuring consistency between financial and tax reporting for larger or more complex entities.

### What does it look like?

### Resources

Looking for more information about this form?  Here are some helpful resources:

- About the form - [https://www.irs.gov/forms-pubs/about-form-1065](https://www.irs.gov/forms-pubs/about-form-1065)
- Example copy of the form - [https://www.irs.gov/pub/irs-pdf/f1065sm3.pdf](https://www.irs.gov/pub/irs-pdf/f1065sm3.pdf)
- Form instructions - [https://www.irs.gov/instructions/i1065sm3](https://www.irs.gov/instructions/i1065sm3)

### How can we help you today?

Looking for more information about this or other tax forms?  The tax team at DiMercurio Advisors are tax compliance experts.  We are passionate about ensuring you are well-informed and in control of your tax situation.

 

[View full post](https://www.dimercurioadvisors.com/learning-center/tax-form-library/1065sm3)

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