IRS · Official form

Form 8916-A, Supplemental Attachment to Schedule M-3

Form 8916-A breaks out the cost of goods sold, interest income, and interest expense amounts reported on Schedule M-3. Complete the official IRS PDF online and download it with the rest of your return package.

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What is 8916-A?

Form 8916-A, Supplemental Attachment to Schedule M-3, provides a detailed schedule of certain amounts that appear on Schedule M-3: cost of goods sold in Part I, interest income in Part II, and interest expense in Part III. Each part uses the familiar M-3 column layout, showing book amounts, temporary and permanent differences, and tax return amounts.

The form is filed by entities that complete Schedule M-3, which can include corporations filing Form 1120, S corporations on Form 1120-S, partnerships on Form 1065, and insurance companies on Forms 1120-L and 1120-PC. It gives the IRS line-level visibility into book-to-tax differences within these categories.

Who files 8916-A?

Corporations filing Schedule M-3 with Form 1120 that report cost of goods sold or interest items
Partnerships filing Schedule M-3 with Form 1065 that must detail these amounts
S corporations filing Schedule M-3 with Form 1120-S
Life and property and casualty insurers filing Schedule M-3 with Forms 1120-L or 1120-PC

How to fill out 8916-A

Enter the entity name and EIN to match the attached Schedule M-3.
Complete Part I to detail cost of goods sold, showing book amounts, temporary and permanent differences, and tax amounts for each line.
Complete Part II for interest income and Part III for interest expense, using the categories printed on the form.
Check that each part’s totals agree with the corresponding lines on your Schedule M-3.
Download the completed PDF and file it with your return, attached behind Schedule M-3.

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Page 1 82 fields

Name of common parent

Employer identification number

Name of subsidiary

Employer identification number

Part I. Cost of Goods Sold. Row: 1. Amounts attributable to cost flow assumptions. Column: (a) Expense per Income Statement.

Row: 1. Amounts attributable to cost flow assumptions. Column: (b) Temporary Difference.

Row: 1. Amounts attributable to cost flow assumptions. Column: (c) Permanent Difference.

Row: 1. Amounts attributable to cost flow assumptions. Column: (d) Deduction per Tax Return.

Row: 2. Amounts attributable to: a. Stock option expense. Column: (a) Expense per Income Statement.

Row: 2a. Stock option expense. Column: (b) Temporary Difference.

Row: 2a. Stock option expense. Column: (c) Permanent Difference.

Row: 2a. Stock option expense. Column: (d) Deduction per Tax Return.

Row: 2b. Other equity-based compensation. Column: (a) Expense per Income Statement.

Row: 2b. Other equity-based compensation. Column: (b) Temporary Difference.

Row: 2b. Other equity-based compensation. Column: (c) Permanent Difference.

Row: 2b. Other equity-based compensation. Column: (d) Deduction per Tax Return.

Row: 2c. Meals and entertainment. Column: (a) Expense per Income Statement.

Row: 2c. Meals and entertainment. Column: (b) Temporary Difference.

Row: 2c. Meals and entertainment. Column: (c) Permanent Difference.

Row: 2c. Meals and entertainment. Column: (d) Deduction per Tax Return.

Row: 2d. Parachute payments. Column: (a) Expense per Income Statement.

Row: 2d. Parachute payments. Column: (b) Temporary Difference.

Row: 2d. Parachute payments. Column: (c) Permanent Difference.

Row: 2d. Parachute payments. Column: (d) Deduction per Tax Return.

Row: 2e. Compensation with section 162(m) limitation. Column: (a) Expense per Income Statement.

Row: 2e. Compensation with section 162(m) limitation. Column: (b) Temporary Difference.

Row: 2e. Compensation with section 162(m) limitation. Column: (c) Permanent Difference.

Row: 2e. Compensation with section 162(m) limitation. Column: (d) Deduction per Tax Return.

Row: 2f. Pension and profit sharing. Column: (a) Expense per Income Statement.

Row: 2f. Pension and profit sharing. Column: (b) Temporary Difference.

Row: 2f. Pension and profit sharing. Column: (c) Permanent Difference.

Row: 2f. Pension and profit sharing. Column: (d) Deduction per Tax Return.

Row: 2g. Other post-retirement benefits. Column: (a) Expense per Income Statement.

Row: 2g. Other post-retirement benefits. Column: (b) Temporary Difference.

Row: 2g. Other post-retirement benefits. Column: (c) Permanent Difference.

Row: 2g. Other post-retirement benefits. Column: (d) Deduction per Tax Return.

Row: 2h. Deferred compensation. Column: (a) Expense per Income Statement.

Row: 2h. Deferred compensation. Column: (b) Temporary Difference.

Row: 2h. Deferred compensation. Column: (c) Permanent Difference.

Row: 2h. Deferred compensation. Column: (d) Deduction per Tax Return.

Row: 2j. Amortization. Column: (a) Expense per Income Statement.

Row: 2j. Amortization. Column: (b) Temporary Difference.

Row: 2j. Amortization. Column: (c) Permanent Difference.

Row: 2j. Amortization. Column: (d) Deduction per Tax Return.

Row: 2k. Depletion. Column: (a) Expense per Income Statement.

Row: 2k. Depletion. Column: (b) Temporary Difference.

Row: 2k. Depletion. Column: (c) Permanent Difference.

Row: 2k. Depletion. Column: (d) Deduction per Tax Return.

Row: 2l. Depreciation. Column: (a) Expense per Income Statement.

Row: 2l. Depreciation. Column: (b) Temporary Difference.

Row: 2l. Depreciation. Column: (c) Permanent Difference.

Row: 2l. Depreciation. Column: (d) Deduction per Tax Return.

Row: 2m. Corporate-owned life insurance premiums. Column: (a) Expense per Income Statement.

Row: 2m. Corporate-owned life insurance premiums. Column: (b) Temporary Difference.

Row: 2m. Corporate-owned life insurance premiums. Column: (c) Permanent Difference.

Row: 2m. Corporate-owned life insurance premiums. Column: (d) Deduction per Tax Return.

Row: 2n. Other section 263A costs. Column: (a) Expense per Income Statement.

Row: 2n. Other section 263A costs. Column: (b) Temporary Difference.

Row: 2n. Other section 263A costs. Column: (c) Permanent Difference.

Row: 2n. Other section 263A costs. Column: (d) Deduction per Tax Return.

Row: 3. Inventory shrinkage accruals. Column: (a) Expense per Income Statement.

Row: 3. Inventory shrinkage accruals. Column: (b) Temporary Difference.

Row: 3. Inventory shrinkage accruals. Column: (c) Permanent Difference.

Row: 3. Inventory shrinkage accruals. Column: (d) Deduction per Tax Return.

Row: 4. Excess inventory and obsolescence reserves. Column: (a) Expense per Income Statement.

Row: 4. Excess inventory and obsolescence reserves. Column: (b) Temporary Difference.

Row: 4. Excess inventory and obsolescence reserves. Column: (c) Permanent Difference.

Row: 4. Excess inventory and obsolescence reserves. Column: (d) Deduction per Tax Return.

Row: 5. Lower of cost or market write-downs. Column: (a) Expense per Income Statement.

Row: 5. Lower of cost or market write-downs. Column: (b) Temporary Difference.

Row: 5. Lower of cost or market write-downs. Column: (c) Permanent Difference.

Row: 5. Lower of cost or market write-downs. Column: (d) Deduction per Tax Return.

Row: 6. Other items with differences (attach statement). Column: (a) Expense per Income Statement.

Row: 6. Other items with differences (attach statement). Column: (b) Temporary Difference.

Row: 6. Other items with differences (attach statement). Column: (c) Permanent Difference.

Row: 6. Other items with differences (attach statement). Column: (d) Deduction per Tax Return.

Row: 7. Other items with no differences. Column: (a) Expense per Income Statement.

Row: 7. Other items with no differences. Column: (d) Deduction per Tax Return.

Row: 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

Page 2 51 fields

Page 2. Part I I. Interest Income. Row: 1. Tax-exempt interest income. Column: (a) Income (Loss) per Income Statement.

Row: 1. Tax-exempt interest income. Column: (b) Temporary Difference.

Row: 1. Tax-exempt interest income. Column: (c) Permanent Difference.

Row: 2. Interest income from hybrid securities. Column: (a) Income (Loss) per Income Statement.

Row: 2. Interest income from hybrid securities. Column: (b) Temporary Difference.

Row: 2. Interest income from hybrid securities. Column: (c) Permanent Difference.

Row: 2. Interest income from hybrid securities. Column: (d) Income (Loss) per Tax Return.

Row: 3. Sale/lease interest income. Column: (a) Income (Loss) per Income Statement.

Row: 3. Sale/lease interest income. Column: (b) Temporary Difference.

Row: 3. Sale/lease interest income. Column: (c) Permanent Difference.

Row: 3. Sale/lease interest income. Column: (d) Income (Loss) per Tax Return.

Row: 4a. Intercompany interest income — From outside tax affiliated group. Column: (a) Income (Loss) per Income Statement.

Row: 4a. Intercompany interest income — From outside tax affiliated group. Column: (b) Temporary Difference.

Row: 4a. Intercompany interest income — From outside tax affiliated group. Column: (c) Permanent Difference.

Row: 4a. Intercompany interest income — From outside tax affiliated group. Column: (d) Income (Loss) per Tax Return.

Row: 4b. Intercompany interest income — From tax affiliated group. Column: (a) Income (Loss) per Income Statement.

Row: 4b. Intercompany interest income — From tax affiliated group. Column: (b) Temporary Difference.

Row: 4b. Intercompany interest income — From tax affiliated group. Column: (c) Permanent Difference.

Row: 4b. Intercompany interest income — From tax affiliated group. Column: (d) Income (Loss) per Tax Return.

Row: 5. Other interest income. Column: (a) Income (Loss) per Income Statement.

Row: 5. Other interest income. Column: (b) Temporary Difference.

Row: 5. Other interest income. Column: (c) Permanent Difference.

Row: 5. Other interest income. Column: (d) Income (Loss) per Tax Return.

Row: 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

Part I I I. Interest Expense. Row: 1. Interest expense from hybrid securities. Column: (a) Expense per Income Statement.

Row: 1. Interest expense from hybrid securities. Column: (b) Temporary Difference.

Row: 1. Interest expense from hybrid securities. Column: (c) Permanent Difference.

Row: 1. Interest expense from hybrid securities. Column: (d) Deduction per Tax Return.

Row: 2. Lease/purchase interest expense. Column: (a) Expense per Income Statement.

Row: 2. Lease/purchase interest expense. Column: (b) Temporary Difference.

Row: 2. Lease/purchase interest expense. Column: (c) Permanent Difference.

Row: 2. Lease/purchase interest expense. Column: (d) Deduction per Tax Return.

Row: 3a. Intercompany interest expense — Paid to outside tax affiliated group. Column: (a) Expense per Income Statement.

Row: 3a. Intercompany interest expense — Paid to outside tax affiliated group. Column: (b) Temporary Difference.

Row: 3a. Intercompany interest expense — Paid to outside tax affiliated group. Column: (c) Permanent Difference.

Row: 3a. Intercompany interest expense — Paid to outside tax affiliated group. Column: (d) Deduction per Tax Return.

Row: 3b. Intercompany interest expense — Paid to tax affiliated group. Column: (a) Expense per Income Statement.

Row: 3b. Intercompany interest expense — Paid to tax affiliated group. Column: (b) Temporary Difference.

Row: 3b. Intercompany interest expense — Paid to tax affiliated group. Column: (c) Permanent Difference.

Row: 3b. Intercompany interest expense — Paid to tax affiliated group. Column: (d) Deduction per Tax Return.

Row: 4. Other interest expense. Column: (a) Expense per Income Statement.

Row: 4. Other interest expense. Column: (b) Temporary Difference.

Row: 4. Other interest expense. Column: (c) Permanent Difference.

Row: 4. Other interest expense. Column: (d) Deduction per Tax Return.

Row: 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

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Frequently asked questions

Who has to attach Form 8916-A?

Generally, Schedule M-3 filers that report cost of goods sold, interest income, or interest expense on the lines that require this supplemental detail. The Schedule M-3 instructions for your return type say when the attachment is required.

Do I fill in every part of the form?

Only the parts that apply. If you have no cost of goods sold, for example, you can skip Part I and complete just the interest parts your Schedule M-3 requires. The four-page form is usually much shorter in practice.

Form 8916-A, Supplemental Attachment to Schedule M-3

What is 8916-A?

Who files 8916-A?

How to fill out 8916-A

Quick fill 8916-A on this page

Frequently asked questions

Related forms

Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More

Form 8916, Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups

Form 1125-A, Cost of Goods Sold