Schedule M-3 R&D Attachment No Longer Required for 2010, 2011

Although the new lines for R&D costs in Part III of the 2010 Schedule M-3 for Forms 1120, 1120-L, 1120-PC, 1120S, and 1065, and the related instructions indicate a supporting attachment is required, the supporting attachment for R&D costs is no longer required for 2010 returns, and will not be a requirement for 2011 returns.