Minnesota Amended Partnership Return/Claim for Refund

Amended Partnership Return/Claim for Refund
2023 M3X, Amended Partnership Return/Claim for Refund
*233911*

2023 M3X, Amended Partnership Return
Enclose an explanation for each change. See page 2 of Form M3X.  

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Tax year beginning (MM/DD/YYYY)

Do not use staples on anything you submit.

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and ending (MM/DD/YYYY)

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Partnership’s Name			

Federal ID Number	

Doing Business As	

	
Check this box if the name or address has changed since
	
filing your original return. Fill in former information below.

Mailing Address	

Former Name or Address, if Changed

City 	
Check if:

State	

	

Check box to indicate the	
reason you are amending:	

ZIP Code	

		
Composite
Pass-through		
Entity (PTE) 	
Income Tax	

Amended	
Federal Return/	
AAR	

IRS	
Adjustment	
Enter Final
Determination
Date

Minnesota Tax ID Number

Number of Amended Schedules KPI and KPC	
Partnership Pays Election	
(Enclose Schedule M3BBA)	

Changes affect 	
Nonresident Withholding	

Number of Partners

Installment Sale of  	
Pass-through Assets	
or Interests	
								

Tax Position Disclosure
(Enclose Form TPD)	

Changes affect Changes	
Schedules KPC and/or KPI	

A—As previously reported	

Changes 	
affect M3A	

B—Net change	

Public Law
86-272

C—Corrected amounts

1	 Minimum fee (from line 1 of Form M3)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
2	 Pass-through Entity Tax (enclose Schedule PTE)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
3	 Composite income tax (enclose Schedules KPI)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3
4	 Nonresident Minnesota withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5	 Partnership Pays Election Tax (enclose Schedule M3BBA)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5
6	 Add lines 1 through 5 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6
7	 Employer Transit Pass Credit not passed through to partners
(enclose Schedule ETP) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7
8 	 Film Production Tax Credit  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8
		Enter the credit certificate number: TAXC 9	 Tax Credit for Owners of Agricultural Assets not passed through to
		partners  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9
Enter the certificate number from the certificate you received from the
	 Rural Finance Authority: AO   

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	10	 Housing Tax Credit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10
		Enter the credit certificate number from Minnesota Housing: SHTC -

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	11	 Short Line Railroad Infrastructure Modernization Credit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11
	12	 Credit for Sales of Manufactured Home Parks to Cooperatives .  .  .  .  .  .  .  .  .  .  . 12

9995

Continued next page

2023 M3X, page 2
*233921*
Partnership’s Name	

Federal ID Number	

Minnesota Tax ID Number

	13	 Add lines 7 through 12, limited to the amount of the minimum fee .  .  .  .  .  .  . 13
		 on line 1
	14	 Subtract line 13 from line 6 (if result is zero or less, leave blank)  .  .  .  .  .  .  .  .  . 14

	

	

	

	

	

	

	

	

	15	 Enterprise Zone Credit (enclose Schedule EPC) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 15

	

	

	

	

	16	 Estimated tax and/or extension payments  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 16

	

	

	

	

	17	 Amount due from original Form M3, line 17 (see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 17

	

	18	 Total refundable credits and tax paid (add lines 15C and 16C and line 17) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 18 	
19		 Refund amount from original Form M3, line 22 (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 19 	
20		 Subtract line 19 from line 18 (if result is less than zero, enter the negative amount) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 20 	
21		 Tax you owe. If line 14C is more than line 20, subtract line 20 from 14C
		(if line 20 is a negative amount, see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 21 	
22		 If you failed to timely report federal changes or the IRS assessed a penalty (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22 	
23		 Add lines 21 and 22 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23 	
24		 Interest (see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24 	
25		 AMOUNT DUE (add lines 23 and 24). Skip lines 26–27  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 25 	
		Check payment method: 	

	

Electronic (see instructions), or  

Check (see instructions)

26		 REFUND. If line 20 is more than the sum of lines 14C, 22, and 24, subtract lines 14C, 22, and 24 from line 20. .  .  .  .  .  .  . 26 	
27		 To have your refund direct deposited, enter the following. Otherwise, you will receive a check.
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
	

Preparer’s Signature	

Preparer’s PTIN 	

This email address belongs to:
Employee
	
/	
/
Date (MM/DD/YYYY)	

	

Enclose a detailed explanation of net changes and show computations in detail.
Enclose your list of changes, amended schedules, and a complete copy of the
amended federal Form 1065, if any.

Mail to: 	 Minnesota Partnership Tax
	 	 	
Mail Station 1760
	 	 	
St. Paul, MN 55146-1760

9995

Partner’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.

2023 Form M3X Instructions
Before you can complete Form M3X, you will need the M3 instructions for the year you are amending.

Who Should File M3X?

This form must be filed by partnerships to correct—or amend—an original Minnesota partnership return. If you are amending a return from a
tax year other than the year listed at the top of this form, use the Form M3X for that year.

Federal Return Adjustments

If the Internal Revenue Service (IRS) changes or audits your return, you amend your federal return, or you file an administrative adjustment
request (AAR) with the IRS, then you have 180 days to file an amended Minnesota return. If you are filing Form M3X based on an IRS
adjustment, check the box in the heading, enter the final determination date in the space provided, and attach to your Form M3X a complete
copy of your amended federal return or the correction notice you received from the IRS. If you want to elect to report and pay the Minnesota
income tax, penalty, and interest resulting from a federal Bi-Partisan Budget Act (BBA) centralized partnership audit change on behalf
of your partners, you must file Schedule M3BBA with your Form M3X. See Schedule M3BBA for more details regarding the Minnesota
partnership-pays election.
If you fail to report as required, a 10 percent penalty will be assessed on any additional tax. See line 19 instructions.

Claim for Refund

Use Form M3X to make a claim for refund and report changes to your Minnesota liability. If you make a claim for a refund and we do not act
on it within six months of the date filed, you may bring an action in the district court or the tax court.

Pass-through Entity Tax and Nonresident Withholding

Overpayments of nonresident withholding are limited to the amount of the overpayment that was not deducted or withheld from the
partnership. Overpayment of the PTE tax are limited if the partner has claimed the pass-through entity tax credit on their return.
The partnership should provide enough information so the partners may file an accurate amended income tax return. This may include
amended federal schedules K-1 and KPI showing the change. The partners must amend their income tax return reflecting these changes to
calculate a change in tax due.

When to File

File Form M3X only after you have filed your original return. You may file Form M3X within 3½ years after the return was due or within one
year from the date of an order assessing tax, whichever is later. If you filed your original return under an extension by the extended due date,
you have up to 3½ years from the extended due date to file the amended return.

Filing Reminders

The amended return must be signed by a general partner.
If you pay someone to prepare your return, the preparer must sign and enter his or her Minnesota ID, Social Security or PTIN number and
daytime phone.
Round amounts to the nearest dollar. Decrease any amount less than 50 cents and increase any amount that is 50 cents or more to the next
higher dollar.

Completing the Form

Enter the beginning and ending dates for the tax year you are amending at the top of the form. On page 2 of Form M3X, include a detailed
explanation of why the original return was incorrect. If you need additional space for your explanation, enclose a statement on a separate
sheet. Providing this information will help us verify the amended amounts. Do not staple or tape any enclosures to your return.
Estimated payments and refunds credited to subsequent years cannot be amended or changed after the original return is filed.
Form AWC, Alternative Withholding Certificate, can only be filed with the original return. Any Forms AWC received after the filing of the
original return will be denied.
Apportionment Factors. Minnesota uses the single sales apportionment factor.

Use of Information

All information provided on this form is private, except for your Minnesota tax ID number, which is public. Private information cannot be
given to others except as provided by state law.
The identity and income information of the partners are required under state law so the department can determine the partner’s correct
Minnesota taxable income and verify if the partner has filed a return and paid the tax. The Social Security numbers or MN ID numbers of the
individual, estate and trust partners are required to be reported on Schedule KPI under M.S. 289A.12, subd. 13.

Continued

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2023 Form M3X Instructions (Continued)
Lines 1–16

Columns A, B, C

Column A: Enter the amounts shown on your original return or as later adjusted by an amended return or audit report.
Column B: Enter the dollar amount of each change as an increase or decrease for each line you are changing. Show all decreases in
parentheses.
If the changes you are making affect the amounts on a schedule, you must complete and enclose a corrected schedule.
If you do not enter an amount when there is a change, the processing of your amended return will be delayed. You must also explain each
change in detail in the space on page 2 of Form M3X and enclose any related schedules or forms.
If you are not making a change for a given line, leave column B blank.
Column C: Enter the corrected amounts after the increases or decreases. If there are no changes, enter the amount from column A.

Line 2

The Pass-through Entity (PTE) tax election may be made on a return filed on or before the extended due date of your original return. Complete
and enclose an updated Schedule PTE if the reason you are amending caused a change in the PTE tax calculation.

Line 17

Enter the total of the following tax amounts, whether or not paid any of the following:
•	 Amount from line 17 of your original M3
•	 Any additional tax due from a previously filed M3X
•	 Additional tax due as the result of an audit or notice of change
Do not include any amounts that were paid for penalty, interest or underpayment of estimated tax.

Line 19

Enter the total of the following refund amounts from all of the following:
•	 From line 22 of your original M3, even if you have not yet received it
•	 Any refund amount from a previously filed M3X
•	 Refund or reduction in tax from a protest or other type of audit adjustment
Include any amount that was credited to estimated tax or applied to pay past due taxes.
Do not include any interest that may have been included in the refunds you received.

Lines 21 and 25

Lines 21 and 25 should reflect the changes to your tax and/or credits as reported on lines 1 through 15 of Form M3X. If you have unpaid taxes
on your original Form M3, Form M3X is not intended to show your corrected balance due.

Line 21

If line 20 is a negative amount, treat it as a positive amount and add it to line 10C. Enter the result on line 21. This is the amount you owe,
which is due when you file your amended return. You cannot use any funds in your estimated tax account to pay this amount. Continue with
line 22.

Line 22

If only one of the penalties below applies, you must multiply line 18 by 10 percent (.10). If both penalties apply, multiply line 18 by 20 percent
(.20). Enter the result on line 22.
•	 The IRS assessed a penalty for negligence or disregard of rules or regulations; and/or
•	 You failed to report federal changes to the department within 180 days as required.

Line 24

Interest is calculated as simple interest and accrues on unpaid tax and penalties from the regular due date until it is paid in full. Use the formula
below with the appropriate interest rate:
	 Interest = line 20 x number of days past the due date x interest rate ÷ 365

If the days fall in more than one calendar year, you must determine the number of days separately for each year.
The interest rates for recent years are:
2024
2023
2021-22
2019-20
2017-18

8%
5%
3%
5%
4%

2010-16
2009
2007-08
2006
2004-05

3%
5%
8%
6%
4%

2003
2002
2001
1999-2000
1998

5%
7%
9%
8%
9%

Penalty will be assessed if the additional tax and interest are not paid with the amended return.

Continued

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2023 Form M3X Instructions (Continued)
Line 25

Pay Electronically. Go to www.revenue.state.mn.us and log in to e-Services. When paying electronically, you cannot use a foreign bank
account.
Pay by Check. Go to www.revenue.state.mn.us and select Make a Payment. Select Check. Use the Payment Voucher System to create a
voucher.
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.

Line 26

If you want your refund to be directly deposited into your bank account, complete line 27. Your bank statement will indicate when your
refund was deposited to your account. Otherwise, skip line 24 and your refund will be sent to you in the mail.
This refund cannot be applied to your estimated tax account.

Line 27

If you want your refund to be directly deposited into your checking or savings account, enter the routing and account numbers. You cannot
use a foreign bank account.
The routing number must have nine digits.
The account number may contain up to 17 digits (both numbers and letters). Enter the number
and leave out any hyphens, spaces and symbols.

You can find your bank’s routing number and
account number on the bottom of your check.

If the routing or account number is incorrect or is not accepted by your financial institution,
your refund will be sent to you in the form of a paper check.
By completing line 27, you are authorizing the department and your financial institution to initiate electronic credit entries, and if necessary,
debit entries and adjustments for any credits made in error.

Signature

The return must be signed by a partner of the organization receiving, controlling or managing the income of the partnership. The person must
also include his or her ID number.
If someone other than a general partner prepared the return, the preparer must also sign. The preparer’s PTIN and phone number should also
be included.
Check the box to authorize the department to discuss this return with the preparer. This authority allows us to discuss with your preparer
these items from this return: line item details; tax due on original and adjustments made during processing; penalty or interest due; documents
received or sent like a tax order or bill; and dates and amounts of payments, credits, or refunds. The authority also allows your preparer to
cancel direct deposit or debit payments and submit an abatement request.
The authority granted by a marked return checkbox is valid for one year after the due date for current original returns, or one year from the
date the form was submitted for amended and noncurrent original returns.
Checking the box does not give your preparer the authority to sign any tax documents on your behalf, represent you at any audit or appeals
conference, or discuss abatement progress. For these types of authorities, you must file Form REV184b, Business Power of Attorney, with the
department.

E-mail Address

If the department has questions regarding your return and you want to receive correspondence electronically, indicate the e-mail address
below your signature. Check a box to indicate if the e-mail address belongs to an employee of the partnership, the paid preparer or other
contact person.
By providing an e-mail address, you are authorizing the department to correspond with you or the designated person over the Internet and you
understand that the entity’s nonpublic tax data may be transmitted over the Internet.
You also accept the risk that the data may be accessed by someone other than the intended recipient. The department is not liable for any
damages that the entity may incur as a result of an interception.

Information and Assistance
Website:	www.revenue.state.mn.us

Email:	 [email protected]
Phone:	 651-556-3075
This material is available in alternate formats.
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