Form 8916-A                          Supplemental Attachment to Schedule M-3
(Rev. November 2019)                                                                                             OMB No. 1545-0123
                                   ▶ 
Department of the Treasury            Attach to Schedule M-3 for Form 1065, 1120, 1120-L, 1120-PC, or 1120-S.
Internal Revenue Service                ▶  Go to www.irs.gov/Form1120 for the latest information.
Name of common parent                                                                            Employer identification number

Name of subsidiary                                                                               Employer identification number

Part I     Cost of Goods Sold
                                                            (a)            (b)                               (c)               (d) 
                   Cost of Goods Sold Items                 Expense per    Temporary              Permanent            Deduction perTax 
                                                           IncomeStatement Difference             Difference           Return

1    Amounts attributable to cost flow assumptions      .

2    Amounts attributable to:

a    Stock option expense .        .  . . . . .  .    . .

b    Other equity-based compensation.       . .  .    . .

c    Meals and entertainment .        . . . . .  .    . .

d    Parachute payments .          .  . . . . .  .    . .

e    Compensation with section 162(m) limitation .      .

f    Pension and profit sharing       . . . . .  .    . .

g    Other post-retirement benefits .     . . .  .    . .

h    Deferred compensation .          . . . . .  .    . .

i    Reserved .            . . . . .  . . . . .  .    . .  

j    Amortization .          . . . .  . . . . .  .    . .  

k    Depletion .           . . . . .  . . . . .  .    . .

l    Depreciation .          . . . .  . . . . .  .    . .  

m    Corporate-owned life insurance premiums .        . .

n    Other section 263A costs.        . . . . .  .    . .  

3    Inventory shrinkage accruals.      . . . .  .    . .

4    Excess inventory and obsolescence reserves  .      .  

5    Lower of cost or market write-downs .    .  .    . .

6    Other items with differences (attach statement)    .

7    Other items with no differences.     . . .  .    . .
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 instructions .      . .
For Paperwork Reduction Act Notice, see instructions.                 Cat. No. 48657X                            Form 8916-A (Rev. 11-2019)

Form 8916-A (Rev. 11-2019)                                                                       Page 2
Part II  Interest Income
                                          (a)              (b)        (c)                  (d)  
         Interest Income Item      Income (Loss) perIncome Temporary  Permanent  Income (Loss) per 
                                   Statement               Difference Difference       Tax Return
1   Tax-exempt interest   
    income
2   Interest income from hybrid 
    securities
3   Sale/lease interest income
4a  Intercompany interest  
    income — From outside tax 
    affiliated group
4b  Intercompany interest 
    income — From tax 
    affiliated group

5   Other interest income
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 instructions.
Part III Interest Expense
                                          (a)              (b)        (c)                  (d)  
         Interest Expense Item     Expense per Income      Temporary  Permanent  Deduction per TaxReturn 
                                   Statement               Difference Difference
1   Interest expense from 
    hybrid securities
2   Lease/purchase interest 
    expense
3a  Intercompany interest 
    expense — Paid to outside 
    tax affiliated group
3b  Intercompany interest 
    expense — Paid to tax 
    affiliated group

4   Other interest expense
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 instructions.
                                                                                 Form 8916-A (Rev. 11-2019)

Form 8916-A (Rev. 11-2019)                                                                                            Page 3

Section references are to the Internal Revenue Code unless      Part I. Cost of Goods Sold
otherwise noted.
                                                                Line 1
Future Developments                                             Report differences attributable to cost flow assumptions, for 
For the latest information about developments related to        example, differences between book and tax LIFO 
Form 8916-A and its instructions, such as legislation           computations. Generally, differences in the LIFO reserves for 
enacted after they were published, go to                        book and tax purposes should be reported on this line.
www.irs.gov/Form1120.                                           Line 2n
General Instructions                                            Report differences attributable to section 263A. For example, 
                                                                if book inventory costs do not equal section 471 inventory 
Purpose of Form                                                 costs, report differences between section 471 inventory 
Use Form 8916-A to provide a detailed schedule of the           costs and section 263A inventory costs. This includes all 
amounts reported on the applicable Schedule M-3 for cost        cost of goods sold differences, not just differences 
of goods sold, interest income, and interest expense.           attributable to additional section 263A cost adjustments to 
                                                                ending inventory. LIFO taxpayers using the simplified 
Who Must File                                                   production method or the simplified resale method should 
Generally, Form 8916-A must be filed for each separate          report the amount of additional section 263A costs 
entity required to file a Schedule M-3 for Form 1065, Form      computed after LIFO computations. LIFO taxpayers not 
1120, Form 1120-C, Form 1120-L, Form 1120-PC, or Form           using a simplified section 263A method should report costs 
1120-S.                                                         attributable to additional section 263A prior to performing 
However, certain separate entities that (a) are required to     LIFO computation. Differences due to purchasing, and 
file a Schedule M-3 and have less than $50 million in total     storage and handling costs, should generally be reported on 
assets at the end of the tax year, or (b) are not required to   line 2n (to the extent not already included in lines 2a through 
file a Schedule M-3 and voluntarily file a Schedule M-3, are    2m). Report the additional section 263A cost adjustments to 
not required to file Form 8916-A but may voluntarily do so.     ending inventory on line 2n (and the reversal of the prior year 
See the instructions for the applicable Schedule M-3 for        ending inventory, if applicable).
each separate entity.                                           Lines 4 and 5
Note. Schedule M-3 (Form 1120) mixed group filers, all          If the taxpayer does not distinguish between obsolescence 
Schedule M-3 (Form 1120-L) filers, and all Schedule M-3         and excess inventory reserves and lower of cost or market 
(Form 1120-PC) filers must file Form 8916-A.                    write-downs in its general ledger, report all amounts relating 
Consolidated groups. In the case of a consolidated tax          to these reserves on line 4 for excess inventory and 
group, a Form 8916-A must be filed as part of the Schedules     obsolescence reserves.
M-3 prepared for the parent company, each subsidiary, the       Line 6
eliminations Schedule M-3, and the consolidated Schedule        Attach a statement that separately states and adequately 
M-3. It is not required that the supporting detail for Form     discloses the nature and amount of each expense reported 
8916-A, Part I, line 6, be presented for the eliminations       on this line. See the instructions for the applicable Schedule 
Schedule M-3 or the consolidated Schedule M-3.                  M-3 for a definition of “separately stated and adequately 
Mixed groups. In the case of a mixed group (as described in     disclosed.” It is not required that the supporting detail for 
the instructions for Schedule M-3 for Form 1120, Form           Form 8916-A, Part I, line 6, be presented for the eliminations 
1120-L, and Form 1120-PC), a Form 8916-A, if applicable, is     Schedule M-3 or the consolidated Schedule M-3. Report 
required at the sub-consolidated level and the sub-             differences between book inventory costs and section 471 
consolidated elimination level.                                 inventory costs on this line.
How To File                                                     Line 7
Attach Form 8916-A to each applicable separate Schedule         Report all other items with no differences on this line. For 
M-3.                                                            example, if book inventory costs equal section 471 inventory 
                                                                costs, this line should report total book inventory and section 
Specific Instructions                                           471 inventory costs without regard to amounts reported on 
                                                                lines 1 through 5.
Note. Any filer that completes Parts II and III of Schedule 
M-3 (Form 1120) and Form 8916-A must complete all               Line 8
columns, without exception. See the instructions for Parts II   Line 8 should equal the amount reported on Schedule M-3 
and III of the applicable Schedule M-3.                         (Form 1120), Part II, line 17; Schedule M-3 (Form 1120-S), 
                                                                Part II, line 15; or Schedule M-3 (Form 1065), Part II, line 15. 
                                                                See the instructions for the applicable Schedule M-3.

Form 8916-A (Rev. 11-2019)                                                                                                Page 4

Part II. Interest Income                                       Line 2
Line 1                                                         Report on line 2, column (a), total interest expense from 
                                                               periodic payments from transactions characterized as a 
Report on line 1, column (a), tax-exempt interest income       lease for financial accounting and as a purchase for tax 
defined under section 103. Complete columns (b) and (c), as    purposes. Report on line 2, column (d), total interest expense 
applicable.                                                    from periodic payments from transactions characterized as a 
Line 2                                                         purchase for financial accounting and as a lease for tax 
Report on line 2, column (a), the total amount of interest     purposes. Complete columns (b) and (c), as applicable. See 
income included on Schedule M-3, Part I, line 11, from         the instructions for Schedule M-3, Part III, line 34 (Form 
hybrid securities characterized as debt for financial          1120), line 35 (Forms 1120-L and 1120-PC), or line 28 
accounting and as equity for tax purposes. Report on line 2,   (Forms 1120-S and 1065).
column (d), the total amount of interest income from hybrid    Line 3a
securities characterized as equity for financial accounting    Report on line 3a total intercompany interest expense  
and as debt for tax purposes. Complete columns (b) and (c),    included on Schedule M-3, Part I, line 4, but not included on 
as applicable. Report interest income from a debt that is      Schedule M-3, Part I, line 11. Report hybrid security interest 
both a hybrid debt and a related party debt on line 2 and not  expense or deduction on line 1 and purchase/lease interest 
on line 4a or 4b.                                              expense or deduction on line 2 but not on line 3a.
Line 3                                                         Line 3b
Report on line 3, column (a), the total interest income from   Report on line 3b total intercompany interest expense to an 
periodic payments from transactions characterized as a         entity within the tax affiliated group. Report hybrid security 
lease for financial accounting and as a sale for tax purposes. interest expense or deduction on line 1 and purchase/lease 
Report on line 3, column (d), the total interest income from   interest expense or deduction on line 2 but not on line 3b.
periodic payments from transactions characterized as a sale 
for financial accounting and as a lease for tax purposes.      Note. Report interest expense from a debt that is botha 
Complete columns (b) and (c), as applicable. See the           hybrid debt and a related party debt on line 1 but noton   line 
instructions for sale versus lease for Schedule M-3, Part II,  3a or 3b.
line 18 (Forms 1120 and 1120-L), line 17 (Form 1120-PC), or    Line 4
line 16 (Forms 1120-S and 1065).                               Report on line 4 total interest expense not required to be 
Line 4a                                                        reported on lines 1 through 3b.
Report on line 4a total intercompany interest income from an   Line 5
entity included on Schedule M-3, Part I, line 4, but not       Line 5 must equal the amounts for all columns reported on 
included on Schedule M-3, Part I, line 11. Report hybrid       Schedule M-3 (Form 1120), Part III, line 8; Schedule M-3 
security interest income on line 2 and sale/lease interest     (Forms 1120-PC and 1120-L), Part III, line 36; Schedule M-3 
income on line 3 but not on line 4a.                           (Form 1065), Part III, line 27; or Schedule M-3 (Form 1120-S), 
Line 4b                                                        Part III, line 26. See the instructions for the applicable 
Report on line 4b total intercompany interest income from an   Schedule M-3.
entity within the tax affiliated group. Report hybrid security Paperwork Reduction Act Notice.  We ask forthe 
interest income on line 2 and sale/lease interest income on    information on this form to carry out the InternalRevenue 
line 3 but not on line 4b.                                     laws of the United States. You are required togive us the 
Note. Report interest income from a debt that is both a        information. We need it to ensure that youare    complying 
hybrid debt and a related party debt on line 2 but noton  line with these laws and to allow us to figureand collect the right 
4a or 4b.                                                      amount of tax.
Line 5                                                         You are not required to provide the information requested 
Report on line 5 total interest income not required to be      on a form that is subject to the Paperwork Reduction Act 
reported on lines 1 through 4b.                                unless the form displays a valid OMB control number. Books 
Line 6                                                         or records relating to a form or its instructions must be 
                                                               retained as long as their contents may become material in 
Line 6 must equal the amount for all columns reported on       the administration of any Internal Revenue law. Generally, 
Schedule M-3, Part II, line 13 (Forms 1120, 1120-L, and        tax returns and return information are confidential, as 
1120-PC) or line 11 (Forms 1120-S and 1065). See the           required by section 6103.
instructions for the applicable Schedule M-3.
                                                               The time needed to complete and file this form will vary 
Part III. Interest Expense                                     depending on individual circumstances. The estimated 
Line 1                                                         burden for business taxpayers filing this form is approved 
                                                               under OMB control number 1545-0123 and is included in the 
Report on line 1, column (a), total interest expense from      estimates shown in the instructions for their business income 
hybrid securities characterized as debt for financial          tax return.
accounting and as equity for tax purposes. Report on line 1, 
column (d), total interest expense from hybrid securities      If you have comments concerning the accuracy of these 
characterized as equity for financial accounting and as debt   time estimates or suggestions for making this form simpler, 
for tax purposes. Complete columns (b) and (c), as             we would be happy to hear from you. See the instructions 
applicable. Report interest expense from a debt that is both   for the tax return with which this form is filed.
a hybrid debt and a related party debt on line 1 but not on 
line 3a or 3b.