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The Internal Revenue Service says it is not planning any further changes to the Schedule M-3 for tax year 2012 unless there is a need to reflect alterations in law, even as a study group continues to look at a possible overlap between the schedule and IRS's new requirement that taxpayers report their uncertain tax positions The Schedule M-3 is used by the nation's largest businesses to reconcile book and tax differences. IRS says in an update to its website that no changes have yet been identified for the tax year 2013 Schedule M-3 forms. However, the agency notes that an IRS M-3 Study Group was formed following the launch of the Form 1120 Schedule UTP, Statement of Uncertain Tax Position.
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