Fillable Form M3x - Amended Partnership Return/claim For Refund (Page 3 of 4) in pdf

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?

Lines 1–10

Round amounts to the nearest dollar.

Decrease any amount less than 50 cents

This form must be filed by partnerships to

Columns A, B, C

and increase any amount that is 50 cents or

correct—or amend—an original Minnesota

Column A: Enter the amounts shown on

more to the next higher dollar.

partnership return. You must use the most

your original return or as later adjusted by

current version of Form M3X, regardless of

an amended return or audit report.

Completing the Form

the year being amended.

Column B: Enter the dollar amount of each

Enter the tax year you are amending at the

Federal Return Adjustments. If the Inter-

top of the form. On the back of Form M3X,

change as an increase or decrease for each

nal Revenue Service (IRS) changes or audits

include a detailed explanation of why the

line you are changing. Show all decreases in

your federal return or you amend your

original return was incorrect. Providing this

parentheses.

federal return and it affects your Minnesota

information will help us verify the amended

If the changes you are making affect the

return, you have 180 days to file an amend-

amounts.

amounts on a schedule, you must complete

ed Minnesota return. If you are filing Form

Estimated payments and refunds credited

and enclose a corrected schedule.

M3X based on an IRS adjustment, be sure

to subsequent years cannot be amended or

to check the box in the heading and attach

If you do not enter an amount when there is

changed after the original return is filed.

to your Form M3X a complete copy of your

a change , the processing of your amended

amended federal return or the correction

Form AWC, Alternative Withholding Cer-

return will be delayed. You must also

notice you received from the IRS.

tificate, can only be filed with the original

explain each change in detail in the space

on the back of Form M3X and enclose any

return. Any Forms AWC received after the

If the changes do not affect your Minnesota

related schedules or forms.

filing of the original return will be denied.

return, you have 180 days to send a letter of

explanation to the department. Send your

Apportionment Factors. If the changes af-

If you are not making a change for a given

letter and a complete copy of your amended

fect your sales, property and payroll within

line, leave column B blank.

federal return or the correction notice you

Minnesota, you must complete and attach

Column C: Enter the corrected amounts af-

received from the IRS to: Minnesota Part-

M3A. Be sure to use the correct apportion-

ter the increases or decreases. If there are no

nership Tax, Mail Station 5170, St. Paul, MN

ment factors for the year you are amending.

changes, enter the amount from column A.

55146-5170.

Below is a list of apportionment factors for

each tax year:

If you fail to report as required, a 10 percent

Line 11

penalty will be assessed on any additional

Enter the total of the following tax amounts,

Sales

Property

Payroll

tax. See line 16 instructions.

whether or not paid:

Tax year

Factor

• amount from line 12 of your original M3;

Claim for Refund. Use Form M3X to make

2014 & later . . 100 . . . . . 0 . . . . . . . . 0

a claim for refund and report changes to

• amount from line 19 of a previously filed

2013 . . . . . . . . . 96 . . . . . 2 . . . . . . . . 2

your Minnesota liability. If you make a

Form M3X; and

2012 . . . . . . . . . 93 . . . . . 3.5 . . . . . . 3.5

claim for a refund and we do not act on it

2011 . . . . . . . . . 90 . . . . . 5 . . . . . . . . 5

• additional tax due as the result of an audit

within six months of the date filed, you may

2010 . . . . . . . . . 87 . . . . . 6.5 . . . . . . 6.5

or notice of change.

bring an action in the district court or the

2009 . . . . . . . . . 84 . . . . . 8 . . . . . . . . 8

Do not include any amounts that were paid

tax court.

2008 . . . . . . . . . 81 . . . . . 9.5 . . . . . . 9.5

for penalty, interest or underpayment of

2007 . . . . . . . . . 78 . . . . 11 . . . . . . . 11

When to File

estimated tax.

2006 & prior . . 75 . . . . 12.5 . . . . . 12.5

File Form M3X only after you have

Line 13

filed your original return. You may file

Use of Information

Enter the total of the following refund

Form M3X within 3½ years after the return

All information provided on this form is

amounts:

was due or within one year from the date

private, except for your Minnesota tax ID

• from line 17 of your original M3, even if

of an order assessing tax, whichever is later.

number, which is public. Private informa-

you have not yet received it;

If you filed your original return under an

tion cannot be given to others except as

extension by the extended due date, you

provided by state law.

• from line 20 of a previously filed Form

have up to 3½ years from the extended due

M3X; and

The identity and income information of

date to file the amended return.

• refund or reduction in tax from a protest

the partners are required under state law

so the department can determine the part-

or other type of audit adjustment.

Filing Reminders

ner’s correct Minnesota taxable income and

Include any amount that was credited to es-

The amended return must be signed by a

verify if the partner has filed a return and

timated tax or applied to pay past due taxes.

general partner.

paid the tax. The Social Security numbers

of the individual, estate and trust partners

Do not include any interest that may have

If you pay someone to prepare your

are required to be reported on Schedule KPI

been included in the refunds you received.

return, the preparer must sign and enter

under M.S. 289A.12, subd. 13.

his or her Minnesota ID, Social Security or

Continued

PTIN number and daytime phone.

Form M3x - Amended Partnership Return/claim For Refund Page 3

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