1                                                                                                                                                                                                                                                                                                                                          1
  2 4  6      8                             10                 12  14                             16  18  20   22  24  26                                           28  30 32  34  36                                     38  40       42  44  46 48  50       52  54  56         58  60  62          64  66         68  70 72  74  76 78  80  82  84  86
    3                                                                                                                                                                                                       NEAR FINAL DRAFT 8/1/24                                                                                                            3
    4                                                                                                                                                                                                                                                                                                                                          4
    5                                                                                                                                                                                                                                                                                                                                          5
    6                                                                                                                                                                                                                                                                                                                                          6
    7                                                                                                                                                                                                                                                                                                                                          7
    8                                                                                                                                                                                                                                                                                                                                          8
       2024 M3BBA, Partnership Audit Report
    9                                                                                                                                                                                                                                                                                                                                          9
    10 Reviewed year beginning (MM/DD/YYYY)                                                                                                                                /                            /                              and ending (MM/DD/YYYY)                      MM /          DD     / YYYY                                10
                                                                                                                                                                    MM  DD  YYYY
    11                                                                                                                                                                                                                                                                                                                                         11
    12 NAMEXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                                                                    0123456789                                                       0123456789                  12
    13 Electing Partnership’s Name                                                                                                                                                                                                                Federal ID Number                                                Minnesota Tax ID Number     13
    14 NAMEXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                                                                    0123456789                                                       0123456789                  14
    15 Audited Partnership's Name (if different than Electing Partnership)                                                                                                                                                                        Federal ID Number                                                Minnesota Tax ID Number     15
    16                                                                                                                                                                                                                                                                                                                                         16
    17 Part 1 — Federal Adjustments                                                                                                                                                                                                                                                                                                            17
    18   1  Net reviewed year adjustments   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  . 1                                                                                                                 0123456789                  18
    19                                                                                                                                                                                                                                                                                                                                         19
    20     2Distributive                    share of adjustments to exempt non-UBIT partners instructions)(see                                                                                                                                            .  . . . . .  . . . . . . .  . . . . .  . . . . . . 2.  .   0123456789               20
    21                                                                                                                                                                                                                                                                                                                                         21
    22     3   Distributive share of adjustments reported by direct partners on amended Minnesota and federal returns  . . .  . .  .  3                                                                                                                                                                            0123456789                  22
    23                                                                                                                                                                                                                                                                                                                                         23
    24   4          Add lines 2 and 3  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .  .  4                                                                                           0123456789                  24
    25                                                                                                                                                                                                                                                                                                                                         25
    26   5          Subtract line 4 from 1   .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  .  .  5                                                                                             0123456789                  26
    27                                                                                                                                                                                                                                                                                                                                         27
    28 Part 2 — Allocation Between Partners                                                                                                                                                                                                                                                                                                    28
    29 (Carry to 5 decimal places)                                                                                                                                                                                                                                                                                                             29
    30     6  Distributive share of direct corporate partners and direct exempt UBIT partners                                                                                                                                                        . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . 6.  .  1.12345                    30
    31                                                                                                                                                                                                                                                                                                                                         31
    32     7        Distributive share of direct individual resident partners . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  7                                                                                                                        1.12345                     32
    33                                                                                                                                                                                                                                                                                                                                         33
    34     8  Distributive share of direct estate, trust, and nonresident individual partners   .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .  8                                                                                                                                               1.12345                     34
    35                                                                                                                                                                                                                                                                                                                                         35
    36   9          Distributive share of tiered partners   .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .  9                                                                                                         1.12345                     36
    37                                                                                                                                                                                                                                                                                                                                         37
    38  10             6 throughAdd lines   9. Result must equal 1.00000                                                                                                                            . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .10 .  . . 1.12345.                  38
    39                                                                                                                                                                                                                                                                                                                                         39
    40 Part 3 — Minnesota Source Income                                                                                                                                                                                                                                                                                                        40
    41     Total11  Nonbusiness Income.                                                                        Enter the portion line 5of that nonbusiness incomeis                                                                                      . . .  . . . . . .  . . . . .  . . . . . .  . . .11 .  .  0123456789                  41
    42                                                                                                                                                                                                                                                                                                                                         42
    43  12  Business Income. Subtract line 11 from line 5   . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  . 12                                                                                                                             0123456789                  43
    44                                                                                                                                                                                                                                                                                                                                         44
    45  13  Corrected Apportionment Percentage. From line 5c of your corrected Form M3A   .  . . . . .  . . . . . . .  . . . . .  . . . . .  .  .                                                                                                                                                         13       1.12345                     45
    46                                                                                                                                                                                                                                                                                                                                         46
    47  14  Minnesota Source Business Income. Multiply line 12 by line 13   .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .                                                                                                                                       14       0123456789                  47
    48                                                                                                                                                                                                                                                                                                                                         48
    49     15 Minnesota            Assigned Nonbusiness Income.                                                                                                     Enter  the portion 11 thatof line    is assignable to Minnesota.                                                            . . . . . 15.      0123456789                  49
    50          Do not include amounts assignable to the state of domicile (see instructions)                                                                                                                                                                                                                                                  50
    51                                                                                                                                                                                                                                                                                                                                         51
    52  16  Add lines 14 and 15  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  .16                                                                                                        0123456789                  52
    53                                                                                                                                                                                                                                                                                                                                         53
    54     17  Nonbusiness Income Assignable to the State of Domicile. Subtract line 15 from line 11  . . . .  . . . . . . .  . . . . .  . . .  .                                                                                                                                                         17       0123456789                  54
    55                                                                                                                                                                                                                                                                                                                                         55
    56 Part 4 — Direct Corporate and Direct Exempt UBIT Partners                                                                                                                                                                                                                                                                               56
    57  18             Multiply line 16 by line 6  . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . .  . . . . . .  .                                                                                         18       0123456789                  57
    58  19             Multiply line 17 by the percentage of direct corporate and direct exempt UBIT partners that are domiciled in                                                                                                                                                                                                            58
    59          Minnesota. Total percentage cannot exceed line 6 (see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .                                                                                                                                     19       0123456789                  59
    60                                                                                                                                                                                                                                                                                                                                         60
    61  20             Minnesota corporate modifications to net adjustments, if any  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .                                                                                                                          20       0123456789                  61
    62                                                                                                                                                                                                                                                                                                                                         62
    63                                                                                                                                                                                                                                                                                                             Continued next page         63
                                                                                                                                                                                                                                       9995
  2 4  6      8                             10                 12  14                             16  18  20   22  24  26                                           28  30 32  34  36                                     38  40       42  44  46 48  50       52  54  56         58  60  62          64  66         68  70 72  74  76 78  80  82  84  86
    65                                                                                                                                                                                                                                                                                                                                         65

    1                                                                                                                                                                                                                                   1
  2 4  6  8 10 12  14  16  18  20     22  24  26 28  30 32  34  36 38  40 42  44  46 48  50 52  54  56     58  60  62 64  66                                                                                   68  70 72  74  76 78  80 82  84  86
    3                                                         NEAR FINAL DRAFT 8/1/24                                                                                                                                                   3
    4                                                                                                                                                                                                                                   4
       2024 M3BBA, page 2
    5                                                                                                                                                                                                                                   5
    6                                                                                                                                                                                                                                   6
    7  NAMEXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                       0123456789                                                                                                                0123456789               7
    8  Electing Partnership’s Name                                                   Federal ID Number                                                                                                         Minnesota Tax ID Number  8
    9                                                                                                                                                                                                                                   9
    10  21  Enter the sum of lines 18, 19 and 20. The amount entered on this line must be a positive number  .  .  .  .  .  .  .  .  .  .  .  .21                                                              0123456789               10
    11                                                                                                                                                                                                                                  11
    12 Part 5 — Direct Individual Resident Partners                                                                                                                                                                                     12
    13  22  Multiply line 5 by line 7  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .  . 22    0123456789               13
    14                                                                                                                                                                                                                                  14
    15  23  Minnesota individual modifications to net adjustments, if any  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .                        23               0123456789               15
    16                                                                                                                                                                                                                                  16
    17  24  Enter the sum of lines 22 and 23. The amount entered on this line must be a positive number  . .  . . . . . .  . . . . . .  .24                                                                    0123456789               17
    18                                                                                                                                                                                                                                  18
    19 Part 6 — Direct Estate, Trust, and Individual Nonresident Partners                                                                                                                                                               19
    20  25  Multiply line 16 by line 8  . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  . 25     0123456789               20
    21  26  Multiply line 17 by the percentage of direct estate and trust partners that are domiciled in Minnesota.                                                                                                                     21
    22     Total percentage cannot exceed line 8 (see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  . 26                                 0123456789               22
    23                                                                                                                                                                                                                                  23
    24  27  Minnesota individual, estate, and trust modifications to net adjustments, if any  .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .                                     27               0123456789               24
    25                                                                                                                                                                                                                                  25
    26  28  Enter the sum of lines 25, 26, and 27. The amount entered on this line must be a positive number   . . . .  . . . . . .  .28                                                                       0123456789               26
    27                                                                                                                                                                                                                                  27
    28 Part 7 — Tiered Partners                                                                                                                                                                                                         28
    29  29  Enter the sum of lines 16 and 17   . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  . 29             0123456789               29
    30                                                                                                                                                                                                                                  30
    31  30  Multiply line 29 by line 9  . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  . 30     0123456789               31
    32                                                                                                                                                                                                                                  32
    33  31  Enter the amount from Part 9 on page 3. This is the portion of line 17 attributable to nonresident                                                                                                                          33
    34     indirect partners . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 31 0123456789               34
    35                                                                                                                                                                                                                                  35
    36  32  Subtract line 31 from line 30  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  . 32         0123456789               36
    37                                                                                                                                                                                                                                  37
    38  33  Minnesota modifications to net adjustments, if any . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .  . 33                              0123456789               38
    39                                                                                                                                                                                                                                  39
    40  34  Enter the sum of lines 32 and 33. The amount entered on this line must be a positive number  . . . . .  . . . . .  . . . .  .                                                     34               0123456789               40
    41                                                                                                                                                                                                                                  41
    42 Part 8 — Tax Calculation                                                                                                                                                                                                         42
    43  35  Multiply line 21 by 9.80% (0.098)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .35               0123456789               43
    44                                                                                                                                                                                                                                  44
    45  36  Enter the sum of lines 24, 28, and 34  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  . 36                0123456789               45
    46                                                                                                                                                                                                                                  46
    47  37  Multiply line 36 by 9.85% (0.0985)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . .  . 37               0123456789               47
    48                                                                                                                                                                                                                                  48
    49  38  Total Tax. Enter the sum of lines 35 and 37. Enter the amount here and on line 5 of Form M3X . . .  . . . . . .  . . . . .  .38                                                                    0123456789               49
    50                                                                                                                                                                                                                                  50
    51                                                                                                                                                                                                                                  51
    52                                                                                                                                                                                                         Continued next page      52
    53                                                                                                                                                                                                                                  53
    54                                                                                                                                                                                                                                  54
    55                                                                                                                                                                                                                                  55
    56                                                                                                                                                                                                                                  56
    57                                                                                                                                                                                                                                  57
    58                                                                                                                                                                                                                                  58
    59                                                                                                                                                                                                                                  59
    60                                                                                                                                                                                                                                  60
    61                                                                                                                                                                                                                                  61
    62                                                                                                                                                                                                                                  62
    63                                                                                                                                                                                                                                  63
                                                                          9995
  2 4  6 8  10 12  14  16  18  20     22  24  26 28  30 32  34  36 38  40 42  44  46 48  50 52  54  56  58  60  62    64  66                                                                                   68  70 72  74  76 78  80 82  84  86
    65                                                                                                                                                                                                                                  65

    1                                                                                                                                                                                    1
  2 4  6       8             10   12  14 16  18  20 22  24  26 28  30 32  34  36 38  40 42  44  46 48  50  52  54  56          58  60  62 64  66 68  70                72  74  76 78  80 82  84  86
    3                                                                 NEAR FINAL DRAFT 8/1/24                                                                                            3
    4                                                                                                                                                                                    4
       2024 M3BBA, page 3
    5                                                                                                                                                                                    5
    6                                                                                                                                                                                    6
    7                                                                                                                                                                                    7
    8  NAMEXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXElecting Partnership’s Name                          0123456789Federal ID Number                   Minnesota0123456789Tax NumberID         8
    9                                                                                                                                                                                    9
    10                                                                                                                                                                                   10
    11 Part 9 — Schedule of Nonresident Indirect Partners                                                                                                                                11
    12                                                                                                                                                                                   12
    13                            A.                            B.                                 C.                                     D.                              E.             13
    14                            Name                 FEIN/Social Security             Owners Address,                        Amount Assigned to                       State of         14
    15                                                         Number                   City, State, ZIP                       State of Residency                       Residency        15
    16                                                                                                                                                                                   16
                                                                                 ADDRESS, CITY, 
    17 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                17
    18                                                                                                                                                                                   18
                                                                                 ADDRESS, CITY, 
    19 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                19
    20                                                                                                                                                                                   20
                                                                                 ADDRESS, CITY, 
    21 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                21
    22                                                                                                                                                                                   22
                                                                                 ADDRESS, CITY, 
    23 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                23
    24                                                                                                                                                                                   24
                                                                                 ADDRESS, CITY, 
    25 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                25
    26                                                                                                                                                                                   26
                                                                                 ADDRESS, CITY, 
    27 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                27
    28                                                                                                                                                                                   28
                                                                                 ADDRESS, CITY, 
    29 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                29
    30                                                                                                                                                                                   30
                                                                                 ADDRESS, CITY, 
    31 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                31
    32                                                                                                                                                                                   32
                                                                                 ADDRESS, CITY, 
    33 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                33
    34                                                                                                                                                                                   34
                                                                                 ADDRESS, CITY, 
    35 NAME                                         0123456789                   STATE, ZIP                                    0123456789                              MN                35
    36 If there are more than 10 indirect nonresident partners identifiable, attach additional Parts                                                                                     36
    37 9 as an attachment.                                                                                                     0123456789                                                37
    38                                                                                                                Total. Enter on line 31.                                           38
    39                                                                                                                                                                                   39
    40                                                                                                                                                                                   40
    41                                                                                                                                                                                   41
    42                                                                                                                                                                                   42
    43 I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                        43
    44                                                                                                                                                                                   44
    45                                                          MM /DD/YYYY                                                                                                              45
    46 Signature of Current Partnership Representative         Date (MM/DD/YYYY)                                                                                                         46
    47  NAMEHEREEEEEEEEEEEEEEE ADRESSSSSSSSSSSSSS                                                                                                                                        47
    48 Print Name of Current Partnership Representative        Email Address                                                                                                             48
    49  NAMEHEREEEEEEEEEEEEEEE 0123456789                                                             MM   /DD/YYYY                                                                      49
    50 Paid Preparer's Signature if Other Than Representative  Preparer’s PTIN                        Date (MM/DD/YYYY)                                                                  50
    51                                                                                                                                                                                   51
    52                                                                                                                                                                                   52
    53                                                                                                                                                                                   53
    54                                                                                                                                                                                   54
    55                                                                                                                                                                                   55
    56                                                                                                                                                                                   56
    57                                                                                                                                                                                   57
    58                                                                                                                                                                                   58
    59                                                                                                                                                                                   59
    60                                                                                                                                                                                   60
    61                                                                                                                                                                                   61
    62                                                                                                                                                                                   62
    63                                                                                                                                                                                   63
                                                                                        9995
  2 4  6       8             10   12  14 16  18  20 22  24  26 28  30 32  34  36 38  40 42  44  46 48  50  52  54  56          58  60  62 64  66 68  70                72  74  76 78  80 82  84  86
    65                                                                                                                                                                                   65

    1                                                                                                                                                           1
  2 4  6          8          10 12  14 16  18  20 22  24  26 28  30 32  34  36 38  40 42  44  46  48  50 52  54  56 58  60  62  64  66 68  70 72  74  76 78  80 82  84  86
    3                                                                     NEAR FINAL DRAFT 8/1/24                                                               3
    4                                                                                                                                                           4
       2024 M3BBA, page 4
    5                                                                                                                                                           5
    6                                                                                                                                                           6
    7                                                                                                                                                           7
    8  State Partnership Representative Designation                                                                                                             8
    9                                                                                                                                                           9
    10 Read the instructions before completing this designation.                                                                                                10
    11                                                                                                                                                          11
    12 Complete the State Partnership Representation Designation if your partnership wants to designate another person as                                       12
    13 its state partnership representative. If this designation is not completed, the state partnership representative will be the                             13
    14 same as the partnership’s federal partnership representative.                                                                                            14
    15                                                                                                                                                          15
    16                                                                                                                                 0123456789               16
       NAMEHEREEEEEEEEEEEEEEE                                                                    0123456789
    17 Partnership’s Name                                                                        Federal ID Number                     Minnesota Tax ID Number  17
    18                                                                                                                                                          18
    19 ADRESSSSSSSSSSSSSSSSSS                                                                    0123456789                                                     19
    20 Name of Designee                                                                          Taxpayer Identification Number                                 20
    21                                                                                           0123456789                                                     21
    22 Mailing Address or PO Box                                                                 Phone Number                                                   22
    23 CITYYYYYYYYYYYYYYYYYYYYY                                     MN    12345                   0123456789                                                    23
    24 City                                                         State ZIP Code               Email Address                                                  24
    25                                                                                                                                                          25
    26 The individual named above is designated as the Minnesota partnership representative. This person has the sole                                           26
    27 authority to act on behalf of the partnership before the Minnesota Department of Revenue. The partnership’s direct                                       27
    28 partners and indirect partners shall be bound by those actions.                                                                                          28
    29                                                                                                                                                          29
    30 This election is not valid until it is signed and dated by someone with legal authority to sign agreements on behalf of the partnership.                 30
    31                                                                                                                                                          31
    32 I certify that I have the legal authority to sign this designation form.                                                                                 32
    33                                                                                                                                                          33
    34                                                              /     /               ADRESSSSSSSSSSSSSSSSSS                                                34
    35 Signature                                             Date (MM/DD/YYYY) MM DD YYYY Address, if Different from Taxpayer                                   35
    36                                                                                                                                                          36
    37 NAMEHEREEEEEEEEEEEEEEEEEEEEEEEEEEEEEPrint Name and Title                           0123456789Phone Number    YYYYYYYYYYYCity    MNState 12345CodeZIP     37

    38                                                                                                                                                          38
    39                                                                                                                                                          39
    40                                                                                                                                                          40
    41                                                                                                                                                          41
    42                                                                                                                                                          42
    43                                                                                                                                                          43
    44                                                                                                                                                          44
    45                                                                                                                                                          45
    46                                                                                                                                                          46
    47                                                                                                                                                          47
    48                                                                                                                                                          48
    49                                                                                                                                                          49
    50                                                                                                                                                          50
    51                                                                                                                                                          51
    52                                                                                                                                                          52
    53                                                                                                                                                          53
    54                                                                                                                                                          54
    55                                                                                                                                                          55
    56                                                                                                                                                          56
    57                                                                                                                                                          57
    58                                                                                                                                                          58
    59                                                                                                                                                          59
    60                                                                                                                                                          60
    61                                                                                                                                                          61
    62                                                                                                                                                          62
    63                                                                                                                                                          63
                                                                                      9995
  2 4  6          8          10 12  14 16  18  20 22  24  26 28  30 32  34  36 38  40 42  44  46  48  50 52  54  56 58  60  62  64  66 68  70 72  74  76 78  80 82  84  86
    65                                                                                                                                                          65