Form M3x - Minnesota Amended Partnership Return/claim For Refund - 2014 Page 3
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4Form M3X Instructions 2014
Before you can complete Form M3X, you will need the M3 instructions for the year you are amending .
Who Should File M3X?
original return was incorrect. Providing this
If the changes you are making affect the
information will help us verify the amended
amounts on a schedule, you must complete
This form must be filed by partnerships to
amounts.
and enclose a corrected schedule.
correct—or amend—an original Minnesota
partnership return. You must use the most
Estimated payments and refunds credited
If you do not enter an amount when there
current version of Form M3X, regardless of
to subsequent years cannot be amended or
is a change, the processing of your amended
the year being amended.
changed after the original return is filed.
return will be delayed. You must also
explain each change in detail in the space
Federal Return Adjustments. If the Inter-
Form AWC, Alternative Withholding Cer-
on the back of Form M3X and enclose any
nal Revenue Service (IRS) changes or audits
tificate, can only be filed with the original
related schedules or forms.
your federal return or you amend your
return. Any Forms AWC received after the
federal return, you have 180 days to file an
filing of the original return will be denied.
If you are not making a change for a given
amended Minnesota return. If you are filing
line, leave column B blank.
Apportionment Factors. If the changes af-
Form M3X based on an IRS adjustment, be
Column C: Enter the corrected amounts af-
fect your sales, property and payroll within
sure to check the box in the heading and
Minnesota, you must complete and attach
ter the increases or decreases. If there are no
attach to your Form M3X a complete copy
M3A. Be sure to use the correct apportion-
changes, enter the amount from column A.
of your amended federal return or the cor-
ment factors for the year you are amending.
rection notice you received from the IRS.
Line 10
Below is a list of apportionment factors for
If you fail to report as required, a 10 percent
Enter the total of the following tax amounts,
each tax year:
penalty will be assessed on any additional
whether or not paid:
Sales
Property
Payroll
tax. See line 16 instructions.
• amount from line 11 of your original M3;
Tax year
Factor
Factor
Factor
Claim for Refund. Use Form M3X to make
• any additional tax due from a previously
2014 & later . . 100 . . . . . 0 . . . . . . . . 0
a claim for refund and report changes to
filed M3X, (either line 18 or 19 depend-
2013 . . . . . . . . . 96 . . . . . 2 . . . . . . . . 2
your Minnesota liability. If you make a
ing on the year); and
2012 . . . . . . . . . 93 . . . . . 3.5 . . . . . . 3.5
claim for a refund and we do not act on it
• additional tax due as the result of an audit
2011 . . . . . . . . . 90 . . . . . 5 . . . . . . . . 5
within six months of the date filed, you may
or notice of change.
2010 . . . . . . . . . 87 . . . . . 6.5 . . . . . . 6.5
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
estimated tax.
2007 . . . . . . . . . 78 . . . . 11 . . . . . . . 11
When to File
2006 & prior . . 75 . . . . 12.5 . . . . . 12.5
File Form M3X only after you have
Line 12
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
amounts:
All information provided on this form is
was due or within one year from the date
private, except for your Minnesota tax ID
• from line 16 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
• any refund amount from a previously
provided by state law.
have up to 3½ years from the extended due
filed M3X, (either line 19 or 20 depend-
The identity and income information of
date to file the amended return.
ing on the year); and
the partners are required under state law
• refund or reduction in tax from a protest
Filing Reminders
so the department can determine the part-
or other type of audit adjustment.
ner’s correct Minnesota taxable income and
The amended return must be signed by a
verify if the partner has filed a return and
Include any amount that was credited to es-
general partner.
paid the tax. The Social Security numbers
timated tax or applied to pay past due taxes.
If you pay someone to prepare your
of the individual, estate and trust partners
Do not include any interest that may have
return, the preparer must sign and enter
are required to be reported on Schedule KPI
been included in the refunds you received.
his or her Minnesota ID, Social Security or
under M.S. 289A.12, subd. 13.
PTIN number and daytime phone.
Lines 14 and 19
Lines 1–9
Lines 14 and 19 should reflect the changes to
Round amounts to the nearest dollar.
Columns A, B, C
your tax and/or credits as reported on lines 1
Decrease any amount less than 50 cents
through 9 of Form M3X. If you have unpaid
Column A: Enter the amounts shown on
and increase any amount that is 50 cents or
taxes on your original Form M3, Form M3X
your original return or as later adjusted by
more to the next higher dollar.
is not intended to show your corrected bal-
an amended return or audit report.
Completing the Form
ance due.
Column B: Enter the dollar amount of each
Enter the tax year you are amending at the
change as an increase or decrease for each
top of the form. On the back of Form M3X,
line you are changing. Show all decreases in
Continued
include a detailed explanation of why the
parentheses.
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