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    3                                                                                                                                                                                                                                                        3
                                                                 UPDATED FINAL DRAFT 11/14/23
    4                                                                                                                                                                                                                                                        4
    5                                                            LINE 11 changed the first "to" to "of" in the                                                                                                                                               5
    6                                                            phrase:  Credit for Sales   Manufactured to                                                                                                             *233011*                            6
    7                                                            Home Parks to Cooperatives                                                                                                                                                                  7
    8                                                                                                                                                 Do not use staples on anything you submit.                                                             8
       2023 M3, Partnership Return
    9                                                                                                                                                                                                                                                        9
    10 Tax year beginning (MM/DD/YYYY)     MM  /                 DD     /YYYY                   and ending (MM/DD/YYYY)          MM  /       DD /                       YYYY                                                                                 10
    11                                                                                                                                                                                                                                                       11
    12 PARTNERSHIP’S NAMEXXXXXXXXXXXXXXXXXXXXX                                                                            0123456789                                                                                        0123456789                       12
    13 Partnership’s Name                                                                                                   Federal ID Number                                                                               Minnesota Tax ID Number          13
    14 DOING BUSINES ASXXXXXXXXXXXXXXXXXXX                                                                                  FORMER NAME IF CHANGED                                                                                                           14
    15 Doing Business as                                                                                                    Former Name, if Changed Since 2022 Return                                                                                        15
    16 MAILING ADDRESSXXXXXXXXXXXXXXXXXXXX                                                                                  X  Check if New Address                                                                                                          16
    17 Mailing Address                                                                                                                                                                                                                                       17
    18                                                                                                                                                                                                                                                       18
    19 CITYXXXXXXXXXXXXXXX      City                                     StateMN  12345ZIP Code                           0123Number of Schedules KPI and KPC                                                               0123Number of Partners           19
        
    20                                                                                                                                                                                                                                                       20
    21                 Initial         Composite                         More than 80% of                                                Final                                                                              Installment Sale of Pass-through 21
    22 Check if: X     Return  X       Income Tax              X         Income is from Farming                    X        LLC        X Return                         X                                                   Assets or Interests              22
    23                                                                                                                                                                                                                                                       23
    24                 Public          Pass-through                      Tax Position Disclosure                                                                                                                                                             24
                 X     Law     X       Entity (PTE)            X         (Include Form TPD)
    25                 86-272          Tax                                                                                                                                                                                                                   25
    26                                                                                                                             Round amounts to nearest whole dollar                                                                                     26
    27                                                                                                                                                                                                                                                       27
    28   1   Minimum fee from line 9 of M3A (see M3A inst., page 8)  . . .  . . . . . .  . . . . .  .  . 1                         0123456789                           (enclose M3A)                                                                        28
    29                                                                                                                                                                                                                                                       29
    30   2  Pass-through Entity Tax  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . .2. .  .   0123456789                       (enclose Schedule PTE)                                                               30
    31                                                                                                                                                                                                                                                       31
    32   3   Composite income tax for nonresident individual partners    . .  . . . . . .  . . . . .  . 3                          0123456789                           (enclose Schedules KPI)                                                              32
    33                                                                                                                                                                                                                                                       33
    34   4   Minnesota income tax withheld for nonresident individual                                                                                                                                                                                        34
    35       partners. If you received a Form AWC from a partner, check box:                              X     . . .  . 4         0123456789                           (enclose Forms AWC)                                                                  35
    36                                                                                                                                                                                                                                                       36
    37   5  Add lines 1 through 4   . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . .  . 5                      0123456789                       37
    38   6  Employer Transit Pass Credit not passed through to partners                                                                                                                                                                                      38
    39       (enclose Schedule ETP)   . . . . .  . . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 6                      0123456789                       39
    40                                                                                                                                                                                                                                                       40
    41   7   Film Production Tax Credit . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .  7                       0123456789                       41
    42                                                                                                                                                                                                                                                       42
    43       Enter the credit certificate number: TAXC -             0123456789                                                                                                                                                                              43
    44                                                                                                                                                                                                                                                       44
    45   8   Tax Credit for Owners of Agricultural Assets not passed through to partners                                                                                                                                                                     45
    46        . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . 8  0123456789                       46
    47       Enter the certificate number from the certificate you received from the Rural Finance Authority:                                                                                                                                                47
    48                                                                                                                                                                                                                                                       48
    49       AO  0123  4567890000                                                                                                                                                                                                                            49
    50                                                                                                                                                                                                                                                       50
    51   9   Housing Tax Credit  . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . .  . 9                  0123456789                       51
    52                                                                                                                                                                                                                                                       52
    53       Enter the credit certificate number from Minnesota Housing: SHTC -                                  0123           4567890000                                                                                                                   53
    54                                                                                                                                                                                                                                                       54
    55  10  Short Line Railroad Infrastructure Modernization Credit  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  .10                                                    0123456789                       55
    56                                                                                                                                                                                                                                                       56
    57  11  Credit for Sales of Manufactured Home Parks to Cooperatives  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .           11                                                  0123456789                       57
    58                                                                                                                                                                                                                                                       58
    59  12  Add lines 6 through 11, limited to the amount of the minimum fee on line 1  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12                                                  0123456789                       59
    60                                                                                                                                                                                                                                                       60
    61  13   Subtract line 12 from line 5 (if result is zero or less, leave blank)   . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .  .13                                                  0123456789                       61
    62                                                                                                                                                                                                                                                       62
    63                                                                                                                                                                  Continued next page                                                                  63
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                                                          UPDATED FINAL DRAFT 11/14/23
    4                                                                                                                                                                                                                                        4
    5  2023 M3, page 2                                    LINE 11 changed the first "to" to "of" in the                                                                                                                                      5
    6                                                     phrase:  Credit for Sales   Manufactured to                                                                                                *233021*                                6
    7                                                     Home Parks to Cooperatives                                                                                                                                                         7
    8  PARTNER’S NAMEXXXXXXXXXXXXXXXXXXXXX                                                               0123456789                                                                                         0123456789                       8
    9  Partnership’s Name                                                                                Federal ID Number                                                                                  Minnesota Tax ID Number          9
    10                                                                                                                                                                                                                                       10
    11  14  Enterprise Zone Credit not passed through to partners  . . .  . . . . . .  . . . . . .  .  . 14  0123456789                                                                                                                      11
    12                                                                                                                                                                                                                                       12
    13  15  Estimated tax and/or extension payments made for 2023   . .  . . . . . .  . . . . .  . 15        0123456789                                                                                                                      13
    14                                                                                                                                                                                                                                       14
    15  16  Add lines 14 and 15  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . 16     0123456789                       15
    16                                                                                                                                                                                                                                       16
    17  17  Tax due. If line 13 is more than line 16, subtract line 16 from line 13    . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . .  .                                    17     0123456789                       17
    18                                                                                                                                                                                                                                       18
    19  18  Penalty (see instructions)   .  . . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .    18     0123456789                       19
    20                                                                                                                                                                                                                                       20
    21  19  Interest (see instructions)      . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  .19     0123456789                       21
    22                                                                                                                                                                                                                                       22
    23  20  Additional charge for underpayment of estimated tax                                                                                                                                                                              23
    24      (enclose Schedule EST)    .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . .  .  20     0123456789                       24
    25                                                                                                                                                                                                                                       25
    26  21  AMOUNT DUE. If you entered an amount on line 17, add lines 17 through 20.                                                                                                                                                        26
    27                                                                                                                                                                                                                                       27
    28     Check payment method:            X  Electronic (see inst., pg. 2), or   X  Check (see inst. pg. 2)    . . .  . . . . . .  . . . . .  .  .                                                 21     0123456789                       28
    29                                                                                                                                                                                                                                       29
    30  22  Overpayment. If line 16 is more than the sum of lines 13 and 18 through 20,                                                                                                                                                      30
    31     subtract lines 13 and 18 through 20 from line 16 (see instructions, page 7)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . .  .22                                                  0123456789                       31
    32                                                                                                                                                                                                                                       32
    33  23  Amount of line 22 to be credited to your 2024 estimated tax  . . .  . . . . . .  . .  . 23       0123456789                                                                                                                      33
    34                                                                                                                                                                                                                                       34
    35  24  REFUND. Subtract line 23 from line 22   . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  .                 24     0123456789                       35
    36  25  To have your refund direct deposited, enter the following. Otherwise, you will receive a check.                                                                                                                                  36
    37     You must use an account not associated with any foreign banks.                                                                                                                                                                    37
    38  Account type:                                                                                                                                                                                                                        38
    39                                                                                                                                                                                                                                       39
    40 X    Checking   X   Savings  0123456789                                     0123456789                                                                                                                                                40
    41                                    Routing number                           Account number (use an account not associated with any foreign banks)                                                                                     41
    42                                                                                                                                                                                                                                       42
    43                                                                                                                                                                                                                                       43
    44 I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                                                                            44
    45                                                                                                                                                                                                                                       45
    46                                                                                                          MM /DD/YYYY                                                                                 6515555555                       46
    47 Signature of Partner or LLC Member                                                                       Date (MM/DD/YYYY)                                                                           Partner or Member's Direct Phone 47

    48 NAMEOFGENERALPARTNER EMAILADDRESSSSSSSSSSS                                                                                                                                                                                            48
    49 Print Name of Partner or LLC Member             Email Address for Correspondence, if Desired             This email address belongs to:                                                                                               49

    50                                                                                                          X  Employee           X  Paid Preparer                                                             X  Other:XXXXXX50
    51                                                                                                                                                                                                                                       51
    52                                                 0123456789                                               MM /DD/YYYY                                                                                 6515555555                       52
    53 Paid Preparer’s Signature if Other than Partner Preparer’s PTIN                                          Date (MM/DD/YYYY)                                                                           Preparer’s Direct Phone          53
    54                                                                                                                                                                                                                                       54
    55 Include a complete copy of your federal Form 1065, Schedules K and K-1,                                                                                                                                                               55
    56 and other federal schedules.                                                                                 I authorize the Minnesota Department of Revenue to discuss                                                               56
    57 Mail to:   Minnesota Partnership Tax                                                                     X   this tax return with the preparer.                                                                                       57
    58          Mail Station 1760                                                                                                                                                                                                            58
    59          600 N. Robert St.                                                                                   I do not want my paid preparer to file my return electronically.                                                         59
                                                                                                                X
    60          St. Paul, MN 55146-1760                                                                                                                                                                                                      60
    61                                                                                                                                                                                                                                       61
    62                                                                                                                                                                                                                                       62
    63                                                                                                                                                                                                                                       63
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                                                                  UPDATED FINAL DRAFT 11/14/23
    4                                                                                                                                                                                                    4
    5                                                             LINE 11 changed the first "to" to "of" in the                                                                                          5
    6                                                             phrase:  Credit for Sales   Manufactured to                                                          *233031*                          6
    7                                                             Home Parks to Cooperatives                                                                                                             7
    8                                                                                                                                                                                                    8
       2023 M3A, Apportionment and Minimum Fee
    9                                                                                                                                                                                                    9
    10                                                                                                                                                                                                   10
    11 All partnerships must complete M3A to determine its Minnesota source income and minimum fee. See M3A                                                                                              11
    12 instructions beginning on page 9.                                                                                                                                                                 12
    13                                                                                                                                                                                                   13
    14                                                                                                                                                                                                   14
    15                                                                                                                A                                    B                            C                15
    16                                                                                                                In Minn.                             Total                    Factors (A ÷ B)      16
                                                                                                                                                                             (carry to 5 decimal places)
    17                                                                                                                                                                                                   17
    18                                                                                                                                                                                                   18
    19 Property                                                                                                                                                                                          19
    20   1 a  Average value of inventory  . . .  . . . . . .  . . 1a               0123456789                                                                                                            20
    21    b Average value of buildings, machinery                                                                                                                                                        21
    22      and other tangible property owned . . .  . 1b                          0123456789                                                                                                            22
    23                                                                                                                                                                                                   23
    24    c  Average value of land owned    . . . . .  . . . 1c                    0123456789                                                                                                            24
    25      Total average value of tangible property                                                                                                                                                     25
    26      owned at original cost (add lines 1a-1c)  . .  .   1                   0123456789                                                                                                            26
    27                                                                                                                                                                                                   27
    28   2 Capitalized rents paid by partnership                                                                                                                                                         28
    29    (gross rents paid x 8)  .... ...... ...... ... 2                         0123456789                                                                                                            29
    30                                                                                                                                                                                                   30
    31   3 Add lines 1 and 2   . . . . . .  . . . . . .  . . . . .  . . . . . 3    0123456789                                                                                                            31
    32                                                                                                                                                                                                   32
    33 Payroll                                                                                                                                                                                           33
    34   4 Total payroll, including guaranteed                                                                                                                                                           34
    35    payments to partners  . . .  . . . . .  . . . . . .  . . . . . 4         0123456789                                                                                                            35
    36 Sales                                                                                                                                                                                             36
    37   5 Sales (including rents received)  . . .  . . . . . .  . . 5             0123456789                                                   0123456789                      0123456789               37
    38                                                                                                                                                                                                   38
    39 Minimum Fee Calculation                                                                                                                                                                           39
    40   6 Total of lines 3, 4 and 5 in column A  . . .  . . . . 6                 0123456789                                                                                                            40
    41                                                                                                                                                                                                   41
    42   7 Adjustments (see instructions, page 9)    .  . . . 7                    0123456789                                              (Identify pass-through entity and enclose schedule.)          42
    43                                                                                                                                                                                                   43
    44    Schedule KPC MUST be included.                                                                                                                                                                 44
    45   8 Combine lines 6 and 7   . .  . . . . . . .  . . . . .  . . . . 8        0123456789                                                                                                            45
    46                                                                                                                                                                                                   46
    47   9 Minimum fee (determine using the amount                                                                                                                                                       47
    48    on line 8 and the table below)  . . .  . . . . . .  . . . 9              0123456789                                              Enter this amount on line 1 of your Form M3.                  48
    49                                                                                                                                                                                                   49
    50                                                                                                                                                                                                   50
    51                                                                                                                                                                                                   51
    52                                                                                                                                                                                                   52
    53   Minimum Fee Table                                                                                                                                                                               53
    54                                                                                                                                                                                                   54
    55    If line 8 of M3A is:                                                your minimum fee is:                                     * The following partnerships do not have to pay a                 55
    56    Less than $1,160,000    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .                  $0                minimum fee:                                                     56
    57    $1,160,000 to $2,309,999   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  $240               • Farm partnerships with more than 80 percent of                57
    58                                                                                                                                     income from farming                                           58
          $2,310,000 to $11,569,999  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .                          $690
    59    $11,570,000 to $23,139,999  . . .  . . . . . .  . . . . . .  . . . . . .  . . . .   $2,310                                     If you are exempt from the minimum fee, leave                   59
    60    $23,140,000 to $46,279,999  . . .  . . . . . .  . . . . . .  . . . . . .  . . . .   $4,640                                    line 9 above and line 1 on Form M3 blank.                        60
    61    $46,280,000 or More     . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  $11,570                                                                                            61
    62                                                                                                                                                                                                   62
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