*233911*

2023 M3X, Amended Partnership Return 
Enclose an explanation for each change. See page 2 of Form M3X.                                                                                                  Do not use staples on anything you submit.

Tax year beginning (MM/DD/YYYY)              /        /            and ending (MM/DD/YYYY)                                                        /                  /

Partnership’s Name                                                                                                              Federal ID Number                              Minnesota Tax ID Number
                                                                                                                                Check this box if the name or address has changed since 
Doing Business As                                                                                                               filing your original return. Fill in former information below. 

Mailing Address                                                                                                                 Former Name or Address, if Changed

City                                              State ZIP Code                                                                       Number of Amended Schedules KPI and KPC Number of Partners

                             Composite            Pass-through    Partnership Pays Election                                                Installment Sale of                     Tax Position Disclosure 
Check if:                    Income Tax           Entity (PTE)    (Enclose Schedule M3BBA)                                                 Pass-through Assets                     (Enclose Form TPD) 
                                                                                                                                           or Interests 

Check box to indicate the    Amended              IRS             Changes affect                                                           Changes affect Changes                  Changes       Public Law 
reason you are amending:     Federal Return/      Adjustment      Nonresident Withholding                                                  Schedules KPC and/or KPI                affect M3A    86-272
                             AAR                  Enter Final  
                                                  Determination 
                                                  Date                                                                                  A—As previously reported      B—Net change      C—Corrected amounts

 1    Minimum fee (from line 1 of Form M3)   . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . 1  

 2  Pass-through Entity Tax (enclose Schedule PTE)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . 2  

 3    Composite income tax (enclose Schedules KPI)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . 3  

 4  Nonresident Minnesota withholding   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4  

 5  Partnership Pays Election Tax (enclose Schedule M3BBA)  . . .  . . . . . .  . . . . .  . . 5  

 6    Add lines 1 through 5  . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . 6  

 7    Employer Transit Pass Credit not passed through to partners 
       (enclose Schedule ETP)   . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . 7  

 8   Film Production Tax Credit  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 8  

      Enter the credit certificate number: TAXC - 

 9    Tax Credit for Owners of Agricultural Assets not passed through to 
    partners  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . 9  
      Enter the certificate number from the certificate you received from the 

    Rural Finance Authority: AO          - 

 10  Housing Tax Credit   .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .10 

      Enter the credit certificate number from Minnesota Housing: SHTC -                                                                 - 

 11   Short Line Railroad Infrastructure Modernization Credit   . . . . . .  . . . . .  . . . .  .11 

 12  Credit for Sales of Manufactured Home Parks to Cooperatives  . . .  . . . . .  . .  .12 

                                                                  9995                                                                                                         Continued next page

2023 M3X, page 2
                                                                                                                                              *233921*

Partnership’s Name                                                                                        Federal ID Number                   Minnesota Tax ID Number

 13   Add lines 7 through 12, limited to the amount of the minimum fee  . .  . . . . 13                                                                                                                          
     on line 1
 14  Subtract line 13 from line 6 (if result is zero or less, leave blank)  . . .  . . . . . . 14                                                                                                                

 15   Enterprise Zone Credit (enclose Schedule EPC)   . . .  . . . . . .  . . . . .  . . . . . . .  . . 15                                                                                                       

 16   Estimated tax and/or extension payments  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 16                                                                                                     

 17   Amount due from original Form M3, line 17 (see instructions)   . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . 17    

 18   Total refundable credits and tax paid (add lines 15C and 16C and line 17)  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 18   

19    Refund amount from original Form M3, line 22 (see instructions)  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . 19   

20    Subtract line 19 from line 18 (if result is less than zero, enter the negative amount)                     . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . 20   

21   Tax you owe. If line 14C is more than line 20, subtract line 20 from 14C  
      (if line 20 is a negative amount, see instructions)   .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . 21   

22    If you failed to timely report federal changes or the IRS assessed a penalty (see instructions)  . . .  . . . . . .  . . . . . .  . . . . . .  . 22   

23   Add lines 21 and 22   . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . 23   

24    Interest (see instructions)     . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . 24   

25   AMOUNT DUE (add lines 23 and 24). Skip lines 26–27  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . 25   

      Check payment method:            Electronic (see instructions), or        Check (see instructions)

26    REFUND. If line 20 is more than the sum of lines 14C, 22, and 24, subtract lines 14C, 22, and 24 from line 20.  . . . .  . .  . 26   

27   To have your refund direct deposited, enter the following. Otherwise, you will receive a check.
Account type:  

     Checking          Savings  
                                     Routing number                        Account number (use an account not associated with any foreign banks)
I declare that this return is correct and complete to the best of my knowledge and belief.

                                                                                                                   /        /
Signature of Partner or LLC Member                                                                              Date (MM/DD/YYYY)                                                                               Partner’s Direct Phone
                                                                                                                This email address belongs to:
Print Name of Partner or LLC Member    Email Address for Correspondence, if Desired                                Employee              Paid Preparer                                                                 Other:
                                                                                                                   
                                                                                                                   /        /
Preparer’s Signature                   Preparer’s PTIN                                                          Date (MM/DD/YYYY)                                                                               Preparer’s Direct Phone 

Enclose a detailed explanation of net changes and show computations in detail.                                     I authorize the Minnesota Department of Revenue to discuss 
Enclose your list of changes, amended schedules, and a complete copy of the                                        this tax return with the preparer.
amended federal Form 1065, if any.
Mail to:   Minnesota Partnership Tax 
      Mail Station 1760 
      St. Paul, MN 55146-1760

                                                                           9995

2023 Form M3X Instructions

Before you can complete Form M3X, you will need the M3 instructions for the year you are amending.

Who Should File M3X?
This form must be filed by partnerships to correct—or amend—an original Minnesota partnership return. If you are amending a return from a 
tax year other than the year listed at the top of this form, use the Form M3X for that year.
Federal Return Adjustments 
If the Internal Revenue Service (IRS) changes or audits your return, you amend your federal return, or you file an administrative adjustment 
request (AAR) with the IRS, then you have 180 days to file an amended Minnesota return. If you are filing Form M3X based on an IRS 
adjustment, check the box in the heading, enter the final determination date in the space provided, and attach to your Form M3X a complete 
copy of your amended federal return or the correction notice you received from the IRS. If you want to elect to report and pay the Minnesota 
income tax, penalty, and interest resulting from a federal Bi-Partisan Budget Act (BBA) centralized partnership audit change on behalf 
of your partners, you must file Schedule M3BBA with your Form M3X. See Schedule M3BBA for more details regarding the Minnesota 
partnership-pays election. 
If you fail to report as required, a 10 percent penalty will be assessed on any additional tax. See line 19 instructions.
Claim for Refund
Use Form M3X to make a claim for refund and report changes to your Minnesota liability. If you make a claim for a refund and we do not act 
on it within six months of the date filed, you may bring an action in the district court or the tax court. 
Pass-through Entity Tax and Nonresident Withholding
Overpayments of nonresident withholding are limited to the amount of the overpayment that was not deducted or withheld from the 
partnership.  Overpayment of the PTE tax are limited if the partner has claimed the pass-through entity tax credit on their return.  
The partnership should provide enough information so the partners may file an accurate amended income tax return.  This may include 
amended federal schedules K-1 and KPI showing the change.  The partners must amend their income tax return reflecting these changes to 
calculate a change in tax due. 

When to File
File Form M3X only after you have filed your original return. You may file Form M3X within 3½ years after the return was due or within one 
year from the date of an order assessing tax, whichever is later. If you filed your original return under an extension by the extended due date, 
you have up to 3½ years from the extended due date to file the amended return. 

Filing Reminders
The amended return must be signed by a general partner.
If you pay someone to prepare your return, the preparer must sign and enter his or her Minnesota ID, Social Security or PTIN number and 
daytime phone.
Round amounts to the nearest dollar. Decrease any amount less than 50 cents and increase any amount that is 50 cents or more to the next 
higher dollar.

Completing the Form
Enter the beginning and ending dates for the tax year you are amending at the top of the form. On page 2 of Form M3X, include a detailed 
explanation of why the original return was incorrect. If you need additional space for your explanation, enclose a statement on a separate 
sheet. Providing this information will help us verify the amended amounts. Do not staple or tape any enclosures to your return. 
Estimated payments and refunds credited to subsequent years cannot be amended or changed after the original return is filed.
Form AWC, Alternative Withholding Certificate, can only be filed with the original return. Any Forms AWC received after the filing of the 
original return will be denied.
Apportionment Factors. Minnesota uses the single sales apportionment factor.

Use of Information
All information provided on this form is private, except for your Minnesota tax ID number, which is public. Private information cannot be 
given to others except as provided by state law. 
The identity and income information of the partners are required under state law so the department can determine the partner’s correct 
Minnesota taxable income and verify if the partner has filed a return and paid the tax. The Social Security numbers or MN ID numbers of the 
individual, estate and trust partners are required to be reported on Schedule KPI under M.S. 289A.12, subd. 13.

                                                                                                                         Continued           1

2023 Form M3X Instructions (Continued)

Lines 1–16
Columns A, B, C
Column A: Enter the amounts shown on your original return or as later adjusted by an amended return or audit report.
Column B: Enter the dollar amount of each change as an increase or decrease for each line you are changing. Show all decreases in 
parentheses. 
If the changes you are making affect the amounts on a schedule, you must complete and enclose a corrected schedule. 
If you do not enter an amount when there is a change, the processing of your amended return will be delayed. You must also explain each 
change in detail in the space on page 2 of Form M3X and enclose any related schedules or forms.
If you are not making a change for a given line, leave column B blank.
Column C: Enter the corrected amounts after the increases or decreases. If there are no changes, enter the amount from column A.
Line 2
The Pass-through Entity (PTE) tax election may be made on a return filed on or before the extended due date of your original return. Complete 
and enclose an updated Schedule PTE if the reason you are amending caused a change in the PTE tax calculation.  
Line 17
Enter the total of the following tax amounts, whether or not paid any of the following:
•  Amount from line 17 of your original M3
•  Any additional tax due from a previously filed M3X 
•  Additional tax due as the result of an audit or notice of change
Do not include any amounts that were paid for penalty, interest or underpayment of estimated tax. 
Line 19
Enter the total of the following refund amounts from all of the following:
•  From line 22 of your original M3, even if you have not yet received it
•  Any refund amount from a previously filed M3X
•  Refund or reduction in tax from a protest or other type of audit adjustment
Include any amount that was credited to estimated tax or applied to pay past due taxes.
Do not include any interest that may have been included in the refunds you received. 
Lines 21 and 25
Lines 21 and 25 should reflect the changes to your tax and/or credits as reported on lines 1 through 15 of Form M3X. If you have unpaid taxes 
on your original Form M3, Form M3X is not intended to show your corrected balance due. 
Line 21
If line 20 is a negative amount, treat it as a positive amount and add it to line 10C. Enter the result on line 21. This is the amount you owe, 
which is due when you file your amended return. You cannot use any funds in your estimated tax account to pay this amount. Continue with 
line 22.
Line 22
If only one of the penalties below applies, you must multiply line 18 by 10 percent (.10). If both penalties apply, multiply line 18 by 20 percent 
(.20). Enter the result on line 22.
•  The IRS assessed a penalty for negligence or disregard of rules or regulations; and/or
•  You failed to report federal changes to the department within 180 days as required.
Line 24
Interest is calculated as simple interest and accrues on unpaid tax and penalties from the regular due date until it is paid in full. Use the formula 
below with the appropriate interest rate: 
  Interest = line 20 x number of days past the due date x interest rate ÷ 365
If the days fall in more than one calendar year, you must determine the number of days separately for each year. 
The interest rates for recent years are: 
2024      8%   2010-16             3%     2003        5%
2023      5%   2009                5%     2002        7%
2021-22   3%   2007-08             8%     2001        9%
2019-20   5%   2006                6%     1999-2000   8%
2017-18   4%   2004-05             4%     1998        9%
Penalty will be assessed if the additional tax and interest are not paid with the amended return.                   Continued                   2

2023 Form M3X Instructions (Continued)

Line 25
Pay Electronically. Go to www.revenue.state.mn.us and log in to e-Services. When paying electronically, you cannot use a foreign bank 
account.
Pay by Check. Go to www.revenue.state.mn.us and select Make a Payment. Select Check. Use the Payment Voucher System to create a 
voucher. 
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.
Line 26
If you want your refund to be directly deposited into your bank account, complete line 27. Your bank statement will indicate when your 
refund was deposited to your account. Otherwise, skip line 24 and your refund will be sent to you in the mail.
This refund cannot be applied to your estimated tax account.
Line 27
If you want your refund to be directly deposited into your checking or savings account, enter the routing and account numbers. You cannot 
use a foreign bank account.
The routing number must have nine digits.                                                       You can find your bank’s routing number and  
                                                                                                account number on the bottom of your check.
The account number may contain up to 17 digits (both numbers and letters). Enter the number 
and leave out any hyphens, spaces and symbols.
If the routing or account number is incorrect or is not accepted by your financial institution, 
your refund will be sent to you in the form of a paper check.
By completing line 27, you are authorizing the department and your financial institution to initiate electronic credit entries, and if necessary, 
debit entries and adjustments for any credits made in error.

Signature
The return must be signed by a partner of the organization receiving, controlling or managing the income of the partnership. The person must 
also include his or her ID number. 
If someone other than a general partner prepared the return, the preparer must also sign. The preparer’s PTIN and phone number should also 
be included. 
Check the box to authorize the department to discuss this return with the preparer. This authority allows us to discuss with your preparer 
these items from this return: line item details; tax due on original and adjustments made during processing; penalty or interest due; documents 
received or sent like a tax order or bill; and dates and amounts of payments, credits, or refunds. The authority also allows your preparer to 
cancel direct deposit or debit payments and submit an abatement request.
The authority granted by a marked return checkbox is valid for one year after the due date for current original returns, or one year from the 
date the form was submitted for amended and noncurrent original returns.
Checking the box does not give your preparer the authority to sign any tax documents on your behalf, represent you at any audit or appeals 
conference, or discuss abatement progress. For these types of authorities, you must file Form REV184b, Business Power of Attorney, with the 
department.

E-mail Address
If the department has questions regarding your return and you want to receive correspondence electronically, indicate the e-mail address 
below your signature. Check a box to indicate if the e-mail address belongs to an employee of the partnership, the paid preparer or other 
contact person.
By providing an e-mail address, you are authorizing the department to correspond with you or the designated person over the Internet and you 
understand that the entity’s nonpublic tax data may be transmitted over the Internet. 
You also accept the risk that the data may be accessed by someone other than the intended recipient. The department is not liable for any 
damages that the entity may incur as a result of an interception.

Information and Assistance
Website: www.revenue.state.mn.us
Email:  BusinessIncome.Tax@state.mn.us
Phone:  651-556-3075
This material is available in alternate formats. 
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