Form M3x - Amended Partnership Return Claim For Refund - 2017 Page 3
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42017 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?
Completing the Form
Lines 1–8
This form must be filed by partnerships to
Enter the tax year you are amending at the
Columns A, B, C
correct—or amend—an original Minnesota
top of the form . On the back of Form M3X,
Column A: Enter the amounts shown on
partnership return . You must use the most
include a detailed explanation of why the
your original return or as later adjusted by
current version of Form M3X, regardless of
original return was incorrect . Providing this
an amended return or audit report .
the year being amended .
information will help us verify the amended
Column B: Enter the dollar amount of each
amounts .
Federal Return Adjustments. If the Internal
change as an increase or decrease for each
Revenue Service (IRS) changes or audits
Estimated payments and refunds credited
line you are changing . Show all decreases
your federal return or you amend your
to subsequent years cannot be amended or
in parentheses .
federal return, you have 180 days to file an
changed after the original return is filed.
If the changes you are making affect the
amended Minnesota return. If you are filing
Form AWC, Alternative Withholding Cer-
amounts on a schedule, you must complete
Form M3X based on an IRS adjustment,
tificate, can only be filed with the original
and enclose a corrected schedule .
be sure to check the box in the heading and
return . Any Forms AWC received after the
attach to your Form M3X a complete copy
If you do not enter an amount when there is
filing of the original return will be denied.
of your amended federal return or the cor-
a change, the processing of your amended
rection notice you received from the IRS .
Apportionment Factors. If the changes af-
return will be delayed . You must also
fect your sales, property and payroll within
explain each change in detail in the space
If you fail to report as required, a 10 percent
Minnesota, you must complete and attach
on the back of Form M3X and enclose any
penalty will be assessed on any additional
M3A . Be sure to use the correct apportion-
related schedules or forms .
tax . See line 16 instructions .
ment factors for the year you are amending .
If you are not making a change for a given
Claim for Refund. Use Form M3X to make
Below is a list of apportionment factors for
line, leave column B blank .
a claim for refund and report changes to
each tax year:
your Minnesota liability . If you make a
Column C: Enter the corrected amounts
Sales
Property
Payroll
claim for a refund and we do not act on it
after the increases or decreases . If there are
Tax year
Factor
Factor
Factor
within six months of the date filed, you may
no changes, enter the amount from col-
bring an action in the district court or the
2014 & later 100 . . . . 0 . . . . . . . 0
umn A .
tax court .
2013 . . . . . . . . 96 . . . . 2 . . . . . . . 2
2012 . . . . . . . . 93 . . . . 3 .5 . . . . . . 3 .5
Line 9
When to File
2011 . . . . . . . . 90 . . . . 5 . . . . . . . 5
Enter the total of the following tax amounts,
2010 . . . . . . . . 87 . . . . 6 .5 . . . . . . 6 .5
File Form M3X only after you have
whether or not paid:
2009 . . . . . . . . 84 . . . . 8 . . . . . . . 8
filed your original return. You may file
• amount from line 10 of your original M3;
2008 . . . . . . . . 81 . . . . 9.5 . . . . . . 9.5
Form M3X within 3½ years after the return
• any additional tax due from a previously
2007 . . . . . . . . 78 . . . 11 . . . . . . 11
was due or within one year from the date of
filed M3X, (either line 17, 18, or 19
2006 & prior . 75 . . . 12.5 . . . . . 12.5
an order assessing tax, whichever is later .
depending on the year); and
If you filed your original return under an
Use of Information
• additional tax due as the result of an audit
extension by the extended due date, you
or notice of change .
All information provided on this form is
have up to 3½ years from the extended due
private, except for your Minnesota tax ID
date to file the amended return.
Do not include any amounts that were paid
number, which is public . Private informa-
for penalty, interest or underpayment of
Filing Reminders
tion cannot be given to others except as
estimated tax .
provided by state law .
The amended return must be signed by a
Line 11
general partner .
The identity and income information of
Enter the total of the following refund
the partners are required under state law so
If you pay someone to prepare your
amounts:
the department can determine the partner’s
return, the preparer must sign and enter
correct Minnesota taxable income and
• from line 15 of your original M3, even if
his or her Minnesota ID, Social Security or
verify if the partner has filed a return and
you have not yet received it;
PTIN number and daytime phone .
paid the tax . The Social Security numbers
• any refund amount from a previously
of the individual, estate and trust partners
Round amounts to the nearest dollar.
filed M3X, (either line 18, 19, or 20
are required to be reported on Schedule KPI
Decrease any amount less than 50 cents
depending on the year); and
under M.S. 289A.12, subd. 13.
and increase any amount that is 50 cents or
• refund or reduction in tax from a protest
more to the next higher dollar .
or other type of audit adjustment .
Continued
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