USA Schedule M-3 1065

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schedule M-3 1065

Question:
An induvidual own 100% of "A LLc" (disregarded entity - form 1040)
"A LLc" own 50% of "B LLc" (partnership - form 1065)
Does the "B LLC" need to file the Schedule M-3?


From the instructions
who must file :
4. An entity that is a reportable entity partner with respect to the partnership (as defined under these instructions) owns or is deemed to own, directly or indirectly, an interest of 50% or more in the partnership's capital, profit, or loss on any day during the tax year of the partnership.

None of the other option (1 to 3) apply.


Thanks
 

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