FINAL DRAFT 10/2/23

ALT, Petition to Use Alternative Method of Allocation 
For use by Corporations, Partnerships and S corporations
Complete this form to request permission from the Department of Revenue to allocate all, or any part of, taxable net income in a manner 
other than the apportionment provisions of Minnesota Statutes 290.191. Permission will be granted only if you can show that the formula 
provided under Minnesota Statutes 290.191 does not fairly reflect your Minnesota income, and that the alternative formula you have 
chosen does. See Minnesota Statutes 290.20, Rule 8020.0100, and Revenue Notice 04-07 for additional guidance.
A Petition is not required when a partner is not in a unitary business relationship with the partnership and the partner is requesting to 
report its partnership income or loss as separately stated income or loss. This separate reporting method is addressed in Revenue Notice 
08-03.

                                                                                            Name of Business                                                                                              FEIN

                                                                                            Address of Principal Office or Place of Business                                                              Minnesota Tax ID Number

                                                                                            City                                             State                       ZIP Code                         If a Corporation, Enter State of Incorporation

                                        Print or Type                                       Check one: This is a request to use an alternative method of allocation for:
                                                                                              Form M3, Partnership Return                      Form M4, Corporation Franchise Tax                         Form M8, S Corporation Return

                                                                                            For tax year(s) beginning (mo/yr)                 and ending (mo/yr) 

                                                                                            Describe your business activity during the tax years covered by this request.

                                                           Business Activity

                                                                                            Explain why the apportionment formula of Minnesota Statute 290.191 would unfairly reflect your business’s Minnesota income, and why the 
                                                                                            proposed alternative method of allocation provides an accurate computation. If this request covers more than one year, also explain why you 
                                                                                            must continue to use the proposed method. Attach additional sheets if necessary.

                                        Reason for Petition

                                                                                            Provide an example of how your Minnesota income would be computed under the proposed formula.  
                                                                                            Attach additional sheets if necessary.

                                                                                     Example

                    Alternative Formula 

                                                                                            I declare that the information in this request is correct and complete to the best of my knowledge and belief.
                                                                                            Authorized Signature                              Title                                                       Date Daytime Phone
                                                                            Sign Here
                                                                                            Mail to: Minnesota Department of Revenue, c/o Corporate Technical Advisor, Mail Station 5140, St. Paul, MN 55146-5140
(Rev. 9/23)