SCHEDULE M-3                           Net Income (Loss) Reconciliation 
(Form 1065) 
(Rev. December 2021)                        for Certain Partnerships                                                OMB No. 1545-0123 
                                                         ▶
Department of the Treasury                                 Attach to Form 1065. 
Internal Revenue Service       ▶ Go to www.irs.gov/Form1065 for instructions and the latest information.
Name of partnership                                                                                       Employer identification number 

This Schedule M-3 is being filed because (check all that apply): 
A      The amount of the partnership’s total assets at the end of the tax year is equal to $10 million or more. 
B      The amount of the partnership’s adjusted total assets for the tax year is equal to $10 million or more. If box B is checked, 
       enter the amount of adjusted total assets for the tax year                   . 
C      The amount of total receipts for the tax year is equal to $35 million or more. If box C is checked, enter the total receipts for 
       the tax year                    . 
D      An entity that is a reportable entity partner with respect to the partnership owns or is deemed to own an interest of 50% or 
       more in the partnership’s capital, profit, or loss on any day during the tax year of the partnership. 
                     Name of Reportable Entity Partner                        Identifying Number     Maximum Percentage Owned or  
                                                                                                              Deemed Owned 

E      Voluntary filer.
Part I    Financial Information and Net Income (Loss) Reconciliation 
1a  Did the partnership 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 2 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 partnership prepare a certified audited non-tax-basis income statement for that period? 
       Yes. Skip line 1c and complete lines 2 through 11 with respect to that income statement. 
       No. Go to line 1c. 
c   Did the partnership prepare a non-tax-basis income statement for that period? 
       Yes. Complete lines 2 through 11 with respect to that income statement. 
       No. Skip lines 2 through 3b and enter the partnership’s net income (loss) per its books and records on line 4a. 
2   Enter the income statement period:  Beginning              /            /            Ending         /       / 
3a  Has the partnership’s income statement been restated for the income statement period on line 2? 
       Yes. (If “Yes,” attach a statement and the amount of each item restated.) 
       No. 
b   Has the partnership’s income statement been restated for any of the 5 income statement periods immediately preceding the period 
    on line 2? 
       Yes. (If “Yes,” attach a statement and the amount of each item restated.) 
       No. 
4 a Worldwide consolidated net income (loss) from income statement source identified on Part I, line 1  .       4a 
b   Indicate accounting standard used for line 4a. See instructions.
    1       GAAP               2       IFRS                  3            Section 704(b) 
    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 foreign disregarded entities (attach statement)  . .      . .  .  . . .    . .   7a 
b   Net income (loss) of other U.S. disregarded entities (attach statement) .   . .      . .  .  . . .    . .   7b 
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 
10  Other adjustments to reconcile to amount on line 11 (attach statement)  .     .      . .  .  . . .    . .   10 
11  Net income (loss) per income statement of the partnership. Combine lines 4a through 10  .             . .   11 
    Note: Part I, line 11, must equal Part II, line 26, column (a); or Form 1065, Schedule M-1, line 1. See 
    instructions. 
12  Enter the total amount (not just the partnership’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 your return.     Cat. No. 39669D      Schedule M-3 (Form 1065) (Rev. 12-2021)

Schedule M-3 (Form 1065) (Rev. 12-2021)                                                                                  Page  2 
Name of partnership                                                                                       Employer identification number 

Part II    Reconciliation of Net Income (Loss) per Income Statement of Partnership With Income (Loss) per 
           Return 
                    Income (Loss) Items                          (a)                           (b)        (c)        (d) 
                                                                 Income (Loss) per             Temporary  Permanent  Income (Loss) per  
     Attach statements for lines 1 through 10.                   Income Statement              Difference Difference 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    Gross foreign distributions previously taxed       .  . .
5    Income (loss) from equity method U.S. corporations 
6    U.S. dividends  .    . .  .        . . . . .     . .  . .
7    Income (loss) from U.S. partnerships  .    .     . .  . .
8    Income (loss) from foreign partnerships  .       . .  . .
9    Income (loss) from other pass-through entities        . .
10   Items relating to reportable transactions .      . .  . .
11   Interest income (see instructions)  .    . .     . .  . .
12   Total accrual to cash adjustment  .      . .     . .  . .
13   Hedging transactions  .   .        . . . . .     . .  . .
14   Mark-to-market income (loss)  .        . . .     . .  . .
15   Cost of goods sold (see instructions)  .   .     . .  . .   (                           )                       (                           )
16   Sale versus lease (for sellers and/or lessors)  .     . .
17   Section 481(a) adjustments  .        . . . .     . .  . .
18   Unearned/deferred revenue  .         . . . .     . .  . .
19   Income recognition from long-term contracts  .        . .
20   Original issue discount and other imputed interest  .
21a  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  .     . . . .  .        . . . . .     . .  . .
22   Other  income  (loss)  items  with  differences  (attach 
     statement)       . . . .  .        . . . . .     . .  . .
23   Total income (loss) items.         Combine lines 1 through 
     22  . .        . . . . .  .        . . . . .     . .  . .
24   Total expense/deduction items.         (From Part III, line 
     31) (see instructions)  . .        . . . . .     . .  . .
25   Other items with no differences        . . .     . .  . .
26   Reconciliation totals. Combine lines 23 through 25 
     Note: Line 26, column (a), must equal Part I, line 11, and column (d) must equal Form 1065, Analysis of Net Income (Loss), line 1.
                                                                                                          Schedule M-3 (Form 1065) (Rev. 12-2021)

Schedule M-3 (Form 1065) (Rev. 12-2021)                                                                     Page  3 
Name of partnership                                                                          Employer identification number 

Part III Reconciliation of Net Income (Loss) per Income Statement of Partnership With Income (Loss) per 
         Return—Expense/Deduction Items 
                                                                 (a)              (b)        (c)        (d) 
         Expense/Deduction Items                                 Expense per      Temporary  Permanent  Deduction per 
                                                                 Income Statement Difference Difference Tax Return 
1   State and local current income tax expense      . . .
2   State and local deferred income tax expense  .    . .
3   Foreign  current  income  tax  expense  (other  than 
    foreign withholding taxes)          . . . . . . . . .
4   Foreign deferred income tax expense         . . . . .
5   Equity-based compensation             . . . . . . . .
6   Meals and entertainment .           . . . . . . . . .
7   Fines and penalties   . .           . . . . . . . . .
8   Judgments, damages, awards, and similar costs  .    .
9   Guaranteed payments     .           . . . . . . . . .
10  Pension and profit-sharing  .         . . . . . . . .
11  Other post-retirement benefits  .       . . . . . . .
12  Deferred compensation  .            . . . . . . . . .
13  Charitable contribution of cash and tangible property     
14  Charitable contribution of intangible property  . . .
15  Organizational  expenses  as  per  Regulations  section 
    1.709-2(a) .    . . . . .           . . . . . . . . .
16  Syndication  expenses  as  per  Regulations  section 
    1.709-2(b)      . . . . .           . . . . . . . . .
17  Current  year  acquisition/reorganization  investment  
    banking fees .    . . . .           . . . . . . . . .
18  Current  year  acquisition/reorganization  legal  and  
    accounting fees .   . . .           . . . . . . . . .
19  Amortization/impairment of goodwill  .      . . . . .
20  Amortization of acquisition, reorganization, and start-
    up costs  .     . . . . .           . . . . . . . . .
21  Other amortization or impairment write-offs     . . .
22  Reserved for future use  .          . . . . . . . . .
23a Depletion—oil & gas  .  .           . . . . . . . . .
b   Depletion—other than oil & gas          . . . . . . .
24  Intangible drilling and development costs (IDC)   . .
25  Depreciation  .   . . . .           . . . . . . . . .
26  Bad debt expense  .   . .           . . . . . . . . .
27  Interest expense (see instructions)       . . . . . .
28  Purchase versus lease (for purchasers and/or lessees)  
29  Research and development costs  .         . . . . . .  
30  Other  expense/deduction  items  with  differences 
    (attach statement)  . . .           . . . . . . . . .
31  Total  expense/deduction  items.          Combine  lines  1  
    through  30.  Enter  here  and  on  Part  II,  line  24,  
    reporting positive amounts as negative and negative  
    amounts as positive  .  .           . . . . . . . . .
                                                                                             Schedule M-3 (Form 1065) (Rev. 12-2021)