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Minnesota Partnership Return
Extracted from PDF file 2023-minnesota-form-m3-m3a.pdf, last modified December 2012Partnership Return
*233011* 2023 M3, Partnership Return Tax year beginning (MM/DD/YYYY) / / Do not use staples on anything you submit. / and ending (MM/DD/YYYY) / Partnership’s Name Federal ID Number Doing Business as Former Name, if Changed Since 2022 Return Check if New Address Mailing Address City State Check if: Minnesota Tax ID Number ZIP Code Number of Schedules KPI and KPC Initial Return Composite Income Tax More than 80% of Income is from Farming Public Law 86-272 Pass-through Entity (PTE) Tax Tax Position Disclosure (Include Form TPD) LLC Number of Partners Final Return Installment Sale of Pass-through Assets or Interests Round amounts to nearest whole dollar 1 Minimum fee from line 9 of M3A (see M3A inst., page 8) . . . . . . . . . . . . . . . . 1 (enclose M3A) 2 Pass-through Entity Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 (enclose Schedule PTE) 3 Composite income tax for nonresident individual partners . . . . . . . . . . . . . . 3 (enclose Schedules KPI) 4 Minnesota income tax withheld for nonresident individual partners. If you received a Form AWC from a partner, check box: (enclose Forms AWC) . . . .4 5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Employer Transit Pass Credit not passed through to partners (enclose Schedule ETP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Film Production Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the credit certificate number: TAXC 8 Tax Credit for Owners of Agricultural Assets not passed through to partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter the certificate number from the certificate you received from the Rural Finance Authority: AO 9 Housing Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the credit certificate number from Minnesota Housing: SHTC - 10 Short Line Railroad Infrastructure Modernization Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 11 Credit for Sales of Manufactured Home Parks to Cooperatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Add lines 6 through 11, limited to the amount of the minimum fee on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Subtract line 12 from line 5 (if result is zero or less, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 9995 Continued next page 2023 M3, page 2 *233021* Partnership’s Name Federal ID Number Minnesota Tax ID Number 14 Enterprise Zone Credit not passed through to partners . . . . . . . . . . . . . . . . . 14 15 Estimated tax and/or extension payments made for 2023 . . . . . . . . . . . . . . 15 16 Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 17 Tax due. If line 13 is more than line 16, subtract line 16 from line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 18 Penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 19 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 20 Additional charge for underpayment of estimated tax (enclose Schedule EST) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 21 AMOUNT DUE. If you entered an amount on line 17, add lines 17 through 20. Check payment method: Electronic (see inst., pg. 2), or Check (see inst. pg. 2) . . . . . . . . . . . . . . . .21 22 Overpayment. If line 16 is more than the sum of lines 13 and 18 through 20, subtract lines 13 and 18 through 20 from line 16 (see instructions, page 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 23 Amount of line 22 to be credited to your 2024 estimated tax . . . . . . . . . . . . 23 24 REFUND. Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 25 To have your refund direct deposited, enter the following. Otherwise, you will receive a check. You must use an account not associated with any foreign banks. Account type: Checking Savings Routing number Account number (use an account not associated with any foreign banks) I declare that this return is correct and complete to the best of my knowledge and belief. / / Date (MM/DD/YYYY) Signature of Partner or LLC Member Print Name of Partner or LLC Member Email Address for Correspondence, if Desired This email address belongs to: Employee Paid Preparer’s Signature if Other than Partner Preparer’s PTIN / / Date (MM/DD/YYYY) Include a complete copy of your federal Form 1065, Schedules K and K-1, and other federal schedules. Mail to: Minnesota Partnership Tax Mail Station 1760 600 N. Robert St. St. Paul, MN 55146-1760 Partner or Member's Direct Phone Paid Preparer Other: Preparer’s Direct Phone I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer. I do not want my paid preparer to file my return electronically. 9995 *233031* 2023 M3A, Apportionment and Minimum Fee All partnerships must complete M3A to determine its Minnesota source income and minimum fee. See M3A instructions beginning on page 9. A In Minn. B Total C Factors (A ÷ B) (carry to 5 decimal places) Property 1 a Average value of inventory . . . . . . . . . . . 1a b Average value of buildings, machinery and other tangible property owned. . . . 1b c Average value of land owned . . . . . . . . 1c Total average value of tangible property owned at original cost (add lines 1a-1c) . . . 1 2 Capitalized rents paid by partnership (gross rents paid x 8) . . . . . . . . . . . . . . . . . . . 2 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . 3 Payroll 4 Total payroll, including guaranteed payments to partners . . . . . . . . . . . . . . . . . . . 4 Sales 5 Sales (including rents received) . . . . . . . . . . . 5 Minimum Fee Calculation 6 Total of lines 3, 4 and 5 in column A . . . . . . . 6 7 Adjustments (see instructions, page 9) . . . . 7 (Identify pass-through entity and enclose schedule.) Schedule KPC MUST be included. 8 Combine lines 6 and 7 . . . . . . . . . . . . . . . . . . 8 9 Minimum fee (determine using the amount on line 8 and the table below) . . . . . . . . . . . . 9 Enter this amount on line 1 of your Form M3. Minimum Fee Table * The following partnerships do not have to pay a minimum fee: • Farm partnerships with more than 80 percent of income from farming If line 8 of M3A is: your minimum fee is: Less than $1,160,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0 $1,160,000 to $2,309,999 . . . . . . . . . . . . . . . . . . . . . . . . . . . $240 $2,310,000 to $11,569,999 . . . . . . . . . . . . . . . . . . . . . . . . . . $690 $11,570,000 to $23,139,999 . . . . . . . . . . . . . . . . . . . . . . . . . $2,310 $23,140,000 to $46,279,999 . . . . . . . . . . . . . . . . . . . . . . . . . $4,640 $46,280,000 or More . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $11,570 If you are exempt from the minimum fee, leave line 9 above and line 1 on Form M3 blank. 9995
2023 M3, Partnership Return
More about the Minnesota Form M3-M3A Corporate Income Tax Tax Return TY 2023
Include a complete copy of your federal Form 1065, Schedules K and K-1, and other federal schedules. All partnerships must also complete M3A to determine its Minnesota source income and minimum fee.
We last updated the Partnership Return in January 2024, so this is the latest version of Form M3-M3A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form M3-M3A directly from TaxFormFinder. You can print other Minnesota tax forms here.
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TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form M8 | S Corporation Return (M8 and M8A) |
| Form KF | Beneficiary's Share of Minnesota Taxable Income |
| Form KS | Shareholder's Share of Income, Credits and Modifications |
| Form DIV | Deduction for Dividends Received |
| Form REC | Reconciliation |
View all 96 Minnesota Income Tax Forms
Form Sources:
Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form M3-M3A from the Department of Revenue in January 2024.
Form M3-M3A is a Minnesota Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Minnesota Form M3-M3A
We have a total of twelve past-year versions of Form M3-M3A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form M3-M3A
2023 M3, Partnership Return
2022 Form M3-M3A
2022 M3, Partnership Return
2021 Form M3-M3A
2021 M3, Partnership Return
2020 Form M3-M3A
2018 M3, Partnership Return
2018 Form M3-M3A
2018 M3, Partnership Return
2017 Form M3-M3A
2017 M3, Partnership Return
2016 Form M3-M3A
2015 M3, Partnership Return
2015 Form M3-M3A
2015 M3, Partnership Return
2014 Form M3-M3A
2011 M3, Partnership Return
2013 Form M3-M3A
2011 M3, Partnership Return
2012 Form M3-M3A
2011 M3, Partnership Return
2011 Form M3-M3A
2011 M3, Partnership Return
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