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Minnesota Free Printable 2021 M3X, Amended Partnership Return/Claim for Refund for 2022 Minnesota Amended Partnership Return/Claim for Refund

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Amended Partnership Return/Claim for Refund
2021 M3X, Amended Partnership Return/Claim for Refund

*213911* 2021 M3X, Amended Partnership Return Explain each change on page 2 of Form M3X. / / Tax year beginning (MM/DD/YYYY) / and ending (MM/DD/YYYY) / 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: Composite Income Tax Amended Federal Return/ AAR ZIP Code Number of Amended Schedules KPI and KPC Pass-through Entity (PTE) Tax IRS Adjustment Enter Final Determination Date Minnesota Tax ID Number Partnership Pays Election (enclose Schedule M3BBA) Changes affect Nonresident Withholding Number of Partners Installment Sale of Pass-through Assets or Interests 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, limited to the amount on line 1 (enclose Schedule ETP) . . . . . . . . . . . . . . . . . . 7 8 Film Production Tax Credit, limited to the amount on line 1 . . . . . . . . . . . . . . 8 Enter the credit certificate number: TAXC 9 Tax Credit for Owners of Agricultural Assets not passed through to partners, limited to the amount of the minimum fee on line 1 . . . . . . . . . . . . 9 Enter the certificate number from the certificate you received from the Rural Finance Authority: AO - 10 Add lines 7 through 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtract line 10 from line 6 (if result is zero or less, leave blank) . . . . . . . . . 11 12 Enterprise Zone Credit (enclose Schedule EPC) . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Estimated tax and/or extension payments . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 9995 Continued next page 2021 M3X, page 2 *213921* Partnership’s Name Federal ID Number Minnesota Tax ID Number 14 Amount due from original Form M3, line 14 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 15 Total refundable credits and tax paid (add lines 12C and 13C and line 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5 16 Refund amount from original Form M3, line 19 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 6 17 Subtract line 16 from line 15 (if result is less than zero, enter the negative amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 18 Tax you owe. If line 11C is more than line 17, subtract line 17 form line 11C (if line 17 is a negative amount, see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8 19 If you failed to timely report federal changes or the IRS assessed a penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . 1 9 20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0 21 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1 22 AMOUNT DUE (add lines 20 and 21). Skip lines 23–24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Check payment method: Electronic (see instructions), or Check (see instructions) 23 REFUND. If line 17 is more than the sum of lines 11C, 19, and 21, subtract lines 11C, 19, and 21 from line 17. . . . . . . . 2 3 24 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 General Partner Print Name of General Partner Email Address for Correspondence, if Desired This email address belongs to: Employee Preparer’s Signature / / Date (MM/DD/YYYY) Preparer’s PTIN Explain net changes below and show computations in detail. Enclose your list of changes, amended schedules, and a complete copy of the amended federal Form 1065, if any. Partner’s Daytime Phone Paid Preparer Other: Preparer’s Daytime Phone I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer. Mail to: Minnesota Partnership Tax Mail Station 1760 St. Paul, MN 55145-1760 EXPLANATION OF CHANGE—Enclose a detailed explanation for each change. If the changes involve items requiring supporting information, be sure to attach the appropriate schedule, statement or form to Form M3X to verify the correct amount. 9995 2021 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 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 partnershippays 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. 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. Lines 1–13 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. Continued 1 2021 Form M3X Instructions (Continued) Line 2 The Pass-through Entity (PTE) tax election may only be made on an originally filed 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 9 If you received a credit certificate from the Minnesota Rural Finance Authority for selling or leasing agricultural assets to a beginning farmer, enter the certificate number in the space provided and credit amount on line 9. If you have multiple credits, enter the certificate number your partnership received directly from the Rural Finance Authority within the certificate number box. If you have multiple credits and received all credits from other pass-through entities, enter the certificate number relating to the largest credit amount within the certificate number box. Subtotal all credit amounts on line 9. Line 14 Enter the total of the following tax amounts, whether or not paid any of the following: • Amount from line 14 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 16 Enter the total of the following refund amounts from all of the following: • From line 19 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 18 and 22 Lines 18 and 22 should reflect the changes to your tax and/or credits as reported on lines 1 through 12 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 18 If line 17 is a negative amount, treat it as a positive amount and add it to line 10C. Enter the result on line 18. 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 19. Line 19 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 19. • 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 21 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: 2021-22 2019-20 2017-18 2010-16 2009 3% 5% 4% 3% 5% 2007-08 2006 2004-05 2003 2002 8% 6% 4% 5% 7% 2001 1999-2000 1998 9% 8% 9% Penalty will be assessed if the additional tax and interest are not paid with the amended return. Line 22 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. Continued 2 2021 Form M3X Instructions (Continued) 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 23 If you want your refund to be directly deposited into your bank account, complete line 24. 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 24 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 24, 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 general 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. You may check the box in the signature area to give us your permission to discuss your return with the paid preparer. This authorization remains in effect until you notify the department in writing (either by mail or fax) that the authorization is revoked. Checking the box does not give your preparer the authority to sign any tax documents on your behalf or to represent you at any audit or appeals conference. For these types of authorities, you must file a power of attorney, Form REV184. 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. 3
Extracted from PDF file 2021-minnesota-form-m3x.pdf, last modified December 2012

More about the Minnesota Form M3X Corporate Income Tax TY 2021

We last updated the Amended Partnership Return/Claim for Refund in January 2022, so this is the latest version of Form M3X, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form M3X directly from TaxFormFinder. You can print other Minnesota tax forms here.

Other Minnesota Corporate Income Tax Forms:

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 M3-M3A Partnership Return
Form M4NP Unrelated Business Income Tax (UBIT) Return
Form M4 Instructions Corporation Franchise Tax Return (M4) Instructions
Form KPI Partner's Share of Income, Credits and Modifications

Download all MN tax forms 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 M3X from the Department of Revenue in January 2022.

Show Sources >

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 M3X

We have a total of eleven past-year versions of Form M3X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form M3X

2021 M3X, Amended Partnership Return/Claim for Refund

2020 Form M3X

2020 M3X, Amended Partnership Return/Claim for Refund

2019 Form M3X

2018 M3X, Amended Partnership Return/Claim for Refund

2018 Form M3X

2018 M3X, Amended Partnership Return/Claim for Refund

2017 Form M3X

2016 M3X, Amended Partnership Return/Claim for Refund

2016 Form M3X

2016 M3X, Amended Partnership Return/Claim for Refund

2015 Form M3X

M3X, Amended Partnership Return/Claim for Refund

Amended Partnership Return/Claim for Refund 2014 Form M3X

M3X, Amended Partnership Return/Claim for Refund

2013 Amended Partnership Return/Claim for Refund 2013 Form M3X

M3X, Amended Partnership Return/Claim for Refund

2012 Form M3X

M3X, Amended Partnership Return/Claim for Refund

2011 Form M3X

M3X, Amended Partnership Return/Claim for Refund


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