Petition to Use Alternative Method of Allocation
ALT
For use by corporations, partnerships and S corporations
Complete this form to request permission from the Department of Revenue to allocate all, or any part of, taxable net income in a man-
ner other than the apportionment provisions of Minnesota Statutes 290.191 (three-factor formula) or Revenue Notice 08-04. Permis-
sion will be granted only if you can show that the three-factor formula does not properly and fairly reflect your Minnesota income, and
that the alternative formula you have chosen does.
FEIN
Name of business
Address of principal office or place of business
Minnesota tax ID number
City
State
Zip code
If a corporation, enter state of incorporation
Check one: This is a request to use an alternative method of allocation for:
Form M3, Partnership Return
Form M4, Corporation Franchise Tax
Form M8, S Corporation Return
For tax year(s) beginning (mo/yr)
and ending (mo/yr)
Describe your business activity during the tax years covered by this request.
Explain why the apportionment formula of Minnesota Statutes, 290.17 and 290.191 would unfairly reflect your business’s Minnesota
income, and why the proposed alternative method of allocation provides an accurate computation. If this request covers more than one year,
also explain why you must continue to use the proposed method. Attach additional sheets if necessary.
Provide an example of how your Minnesota income would be computed under the proposed formula.
Attach additional sheets if necessary.
I declare that the information in this request is correct and complete to the best of my knowledge and belief.
Authorized signature
Title
Date
Daytime phone
Mail to: Minnesota Revenue, Mail Station 5100, St. Paul, MN 55146-5100
(Rev. 9/11)