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       ALT, Petition to Use Alternative Method of Allocation 
    8                                                                                                                                                                                                                                                     8
    9  For use by Corporations, Partnerships and S corporations                                                                                                                                                                                           9
    10 Complete this form to request permission from the Department of Revenue to allocate all, or any part of, taxable net income in a manner                                                                                                            10
    11 other than the apportionment provisions of Minnesota Statutes 290.191. Permission will be granted only if you can show that the formula                                                                                                            11
    12 provided under Minnesota Statutes 290.191 does not fairly reflect your Minnesota income, and that the alternative formula you have                                                                                                                 12
    13 chosen does. See Minnesota Statutes 290.20, Rule 8020.0100, and Revenue Notice 04-07 for additional guidance.                                                                                                                                      13
    14 A Petition is not required when a partner is not in a unitary business relationship with the partnership and the partner is requesting to                                                                                                          14
    15 report its partnership income or loss as separately stated income or loss. This separate reporting method is addressed in Revenue Notice                                                                                                           15
    16 08-03.                                                                                                                                                                                                                                             16
    17                                                                                                                                                                                                                                                    17
                                                                                      Name of Business                                                                                                      FEIN
    18                                                                                                                                                                                                                                                    18
    19                                                                                NAME OF BUSINESS                                                                                                      0123456789                                    19
                                                                                      Address of Principal Office or Place of Business                                                                      Minnesota Tax ID Number
    20                                                                                                                                                                                                                                                    20
    21                                                                                ADDRESS STREET APARTMENT NUMBER ROUTE                                                                                 0123456789                                    21
                                                                                      City                                                                 State           ZIP Code                         If a Corporation, Enter State of Incorporation
    22                                                                                                                                                                                                                                                    22
    23                                                                                CITYXXXXXXXXXXXXXXXXXXXXXXXXXX  XX                                                    55555                           XX                                            23
    24                                         Print or Type                          Check one: This is a request to use an alternative method of allocation for:                                                                                        24
    25                                                                                                                                                                                                                                                    25
    26                                                                                  Form M3, Partnership Return                          Form M4, Corporation Franchise Tax                                 Form M8, S Corporation Return             26
                                                                                      X                                                X                                                X
    27                                                                                                                                                                                                                                                    27
    28                                                                                For tax year(s) beginning (mo/yr) XX XXXX                           and ending (mo/yr) XX XXXX                                                                      28
    29                                                                                                                                                                                                                                                    29
    30                                                                                                                                                                                                                                                    30
    31                                                                                Describe your business activity during the tax years covered by this request.                                                                                       31
    32                                                                                TEXT HERE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 32
    33                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 33
    34                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 34
    35                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 35
    36                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 36
                                                 Business Activity
    37                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 37
    38                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 38
    39                                                                                                                                                                                                                                                    39
    40                                                                                Explain why the apportionment formula of Minnesota Statute 290.191 would unfairly reflect your business’s Minnesota income, and why the                             40
    41                                                                                proposed alternative method of allocation provides an accurate computation. If this request covers more than one year, also explain why you                         41
    42                                                                                must continue to use the proposed method. Attach additional sheets if necessary.                                                                                    42
    43                                                                                TEXT HERE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 43
    44                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 44
    45                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 45
    46                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 46
    47                                         Reason for Petition                    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 47
    48                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 48
    49                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 49
    50                                                                                                                                                                                                                                                    50
    51                                                                                Provide an example of how your Minnesota income would be computed under the proposed formula.                                                                       51
    52                                                                                Attach additional sheets if necessary.                                                                                                                              52
    53                                                                                TEXT HERE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 53
    54                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 54
    55                                                                     Example    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 55
    56                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 56
    57                     Alternative Formula                                        XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 57
    58                                                                                XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 58
    59                                                                                                                                                                                                                                                    59
    60                                                                                I declare that the information in this request is correct and complete to the best of my knowledge and belief.                                                      60
    61                                                                                Authorized Signature                                                     Title                                            Date           Daytime Phone              61
    62                                                                                                                                                       XXXXXXXXXXXXXXX XXXXXXXX XXXXXXXXXXXX 62
                                                                  Sign Here
    63                                                                                Mail to: Minnesota Department of Revenue, c/o Corporate Technical Advisor, Mail Station 5140, St. Paul, MN 55146-5140                                               63
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