*233011* 

2023 M3, Partnership Return                                                                                                                                  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 

Doing Business as                                                                                                             Former Name, if Changed Since 2022 Return 
                                                                                                                                     Check if New Address 
Mailing Address  

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

                  Initial                     Composite                       More  than 80%        of                                              Final                       Installment  Sale      of Pass-through 
Check if:         Return                      Income Tax                      Income is from Farming                          LLC                   Return                      Assets or Interests 
                  Public                      Pass-through                    Tax  Position  Disclosure  
                  Law                         Entity (PTE)                    (Include Form      TPD)    
                  86-272                      Tax 
                                                                                                                                       Round amounts to nearest whole dollar 

   1  Minimum fee from line 9 of M3A (see M3A inst., page 8) ... ...... ..... .. 1                                                                                   (enclose M3A) 

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

  3   Composite  income  tax for            nonresident individual                 partners         .. ...... ..... .         3                                      (enclose Schedules KPI) 

  4   Minnesota  income  tax withheld                  for nonresident         individual       
      partners.   If you    received Form    a          AWC     from partner,    a        check    box:                ... .  4                                      (enclose Forms AWC) 

  5  Add  lines through      1       4  ...... ..... ...... ...... ..... ...... ...... ..... ...... ..... ...... ....... .... .                                       5 
  6  Employer  Transit  Pass  Credit  not  passed  through      to partners  
      (enclose Schedule ETP)   ..... ....... ...... ..... ..... ...... ..... ....... ..... ...... ..... ...... .... . 6 

 7   Film  Production Tax        Credit       ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ......                                     7 

      Enter  the  credit certificate            number:  TAXC -         

 8    Tax  Credit  for Owners         of Agricultural  Assets  not  passed  through      to partners  
      ... ...... ..... ....... ..... ...... ..... ...... ..... ...... ...... ...... ..... ...... ..... ....... ... .                                                       8 
      Enter  the  certificate  number  from the                  certificate  you received               from  the  Rural Finance           Authority:  

      AO  

  9   Housing  Tax Credit     .... ..... ....... ..... ..... ...... ...... ..... ...... ...... ...... ..... ..... ......                                              9 

      Enter  the  credit certificate            number  from Minnesota                    Housing:  SHTC      -

 10   Short  Line  Railroad  Infrastructure  Modernization  Credit  ..... ...... ..... ....... ..... ..... ...... ..... .10 

 11  Credit for    Sales      of Manufactured  Home  Parks   to Cooperatives                            ... ...... ..... ....... ..... ...... ..... ..               11 

 12  Add  lines through      6   11,  limited      to the  amount      of the  minimum  fee  on  line    1                                                       . .12. . . . . . . . . . . . . . . . . . . . . . . . . 

 13   Subtract  line    12 from  line (if result          5       is zero      or less,  leave blank)        .. ...... ...... ..... ..... ...... ...... . .          13        

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2023 M3, page 2 
                                                                                                                                                                                   *233021* 

Partnership’s Name                                                                                                       Federal ID Number                                          Minnesota Tax ID Number 

 14   Enterprise  Zone  Credit not                  passed   through    to partners       ... ...... ..... ...           14   

 15  Estimated tax           and/or     extension  payments  made  for  2023   .. ....... .....                          15   

 16   Add  lines    14 and    15 . ..... ....... ..... ..... ...... ..... ...... ...... ...... ..... ...... ...... ......                                                     16    

 17  Tax  due.      If line      13   is more  than  line  16,  subtract  line    16 from  line    13   .... ..... ..... ...... ...... ...... ..                              17    

 18   Penalty  (see instructions)  . ...... ...... ...... ..... ..... ...... ...... ...... ..... ...... ..... ...... .                                                        18    

 19   Interest (see instructions)                  ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... .....19                                             

 20   Additional  charge  for  underpayment      of estimated  tax   
      (enclose Schedule EST)   . ..... ...... ..... ...... ...... ..... ...... ..... ...... ...... ...... ..... ....20                                                              
  
 21  AMOUNT DUE.                    If you   entered    an amount  on  line  17,  add  lines    17 through  20.  

   Check  payment  method:                           Electronic (see inst., pg. 2),     or                     Check  (see inst. pg. 2)    . ..... ...... ....                21    

 22  Overpayment.   If line                 16   is more  than the  sum      of lines    13    and 18    through 20,        
   subtract  lines 13    and 18    through 20    from line                   16 (see instructions, page 7)               ... ...... ..... ....... ..... ...                   22    

 23   Amount      of line        22   to be credited      to your  2024  estimated  tax  ... ...... ...                  23   

 24  REFUND.      Subtract  line    23 from  line    22  .. ....... ..... ...... ..... ...... ..... ...... ..... ...... ......                                                24    
 25  To  have  your  refund  direct  deposited,  enter  the  following.  Otherwise,  you  will  receive check.      a                                      
   You  must  use    an account  not  associated  with  any  foreign  banks. 
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 or   Member's                Direct  Phone     

Print Name of Partner or LLC Member                          Email Address for Correspondence, if Desired                           This email address belongs to: 
                                                                                                                                             Employee                         Paid Preparer                    Other: 

                                                                                                                                                  /         /
Paid Preparer’s  Signature if     Other     than  Partner    Preparer’s PTIN                                                        Date (MM/DD/YYYY)                               Preparer’s Direct        Phone          

Include   a complete         copy        of your    federal  Form  1065,  Schedules and      K     K-1,       
and other federal schedules.                                                                                                                           I authorize  the Minnesota   Department             of Revenue      to discuss     
Mail  to: Minnesota               Partnership        Tax                                                                                            this  tax return     with  the  preparer. 
            Mail  Station  1760  
            600 N.      Robert  St.                                                                                                                    I do  not  want  my  paid  preparer to      file  my  return  electronically. 
            St.  Paul,  MN  55146-1760 

                                                                                                           9995 

                                                                                                                                                                                                       *233031* 

2023  M3A,  Apportionment  and  Minimum  Fee 

All partnerships                    must complete                           M3A      to determine      its Minnesota  source  income  and  minimum  fee.  See  M3A  
instructions  beginning  on  page      9.

                                                                                                                                                      A                                  B                                       C 
                                                                                                                                                 In  Minn.                      Total                                  Factors          (A ÷ B)  
                                                                                                                                                                                                                (carry to 5 decimal places) 

Property 
   1 a  Average value                of inventory            ... ...... ..       1a 
      b Average  value   of buildings,                       machinery          
        and  other  tangible  property owned                              ... .  1b 

    c  Average value                 of land      owned          ... .....       1c 
        Total average             value      of tangible           property         
        owned   at original              cost      (add lines 1a-1c) ...1 

  2 Capitalized rents              paid    by partnership                 
    (gross rents paid x 8)               .......... ...... ... 2 

  3 Add  lines and      1       2  . ..... ...... ..... .....                       3 

Payroll 
  4 Total payroll,        including        guaranteed               
    payments to   partners                ... ...... ..... .....                    4 
Sales 
  5  Sales  (including rents received)                       ... ...... .. 5 

Minimum  Fee  Calculation 
  6 Total      of lines     3, 4 and in column          5           A   ... ....    6 

  7  Adjustments (see instructions, page 9)   .... 7                                                                                                             (Identify pass-through entity and enclose schedule.) 
    Schedule KPC MUST be included. 
8  Combine  lines and      6                  7  ... ...... ..... ....                 8

  9  Minimum fee (determine using the amount 
    on line 8 and the table below)                          ... ...... ... 9                                                                                     Enter this amount on line 1 of your Form M3. 

     Minimum Fee Table 
        If line 8 of          M3A  is:                                              your  minimum  fee    is:                                                  * The following partnerships do not have to pay a 
     Less  than  $1,160,000               ... ...... ..... ....... ..... .....                                                                      $0       minimum fee: 
     $1,160,000 to      $2,309,999                                                          . . . . . . . . . . . . . . . . . . . . . . . . . . .   $240     • Farm         partnerships    with  more  than    80    percent of   
     $2,310,000 to      $11,569,999                  ... ...... ..... ....... .....                                                                 $690         income from farming 
     $11,570,000 to      $23,139,999                 ... ...... ..... ....... ....                                                                $2,310           If you  are  exempt  from  the      minimum   fee,  leave   
     $23,140,000 to      $46,279,999                 ... ...... ..... ....... ....                                                                $4,640     line    9 above     and  line 1    on    Form  M3  blank.  
     $46,280,000 or      More             ... ...... ..... ....... ..... .....                                                                   $11,570 

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