![Enrolled Agent Exam [Part 2] 74, Form 1120 — Corporate Tax Return Components](/_next/image?url=https%3A%2F%2Fartwork.captivate.fm%2F66dc02ed-369e-49e5-89a7-db7df9f63a25%2F20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png&w=640&q=75)
Enrolled Agent Exam [Part 2] 74, Form 1120 — Corporate Tax Return Components
Published: July 10, 2026
Duration: 3:43
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- The distinct purpose of Form 1120 Schedules L, M-1, and M-2.
- How to perform a book-to-tax reconciliation on Schedule M-1 with common exam-style adjustments.
- The key differences and filing thresholds for using Schedule M-1 versus the more detailed Schedule M-3.
- The standard due date for the corporate tax return a...