Fillable 2019 M3X, Amended Partnership Return Claim for Refund (Minnesota Department of Revenue)

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2019 M3X, Amended Partnership Return Claim for Refund (Minnesota Department of Revenue)

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1 Minimum fee (from line 1 of Form M3) ............................. 1
2 Composite income tax (enclose Schedules KPI) ........................2
3 Nonresident Minnesota withholding ................................3
4 Add lines 1 through 3 .............................................4
5 Employer Transit Pass Credit not passed through to partners,
limited to the amount on line 1 (enclose Schedule ETP) .................5
6 Tax Credit for Owners of Agricultural Assets not passed through to
partners, limited to the amount of the minimum fee on line 1 ...........6
Enterthecercatenumberfromthecercateyoureceivedfromthe
Rural Finance Authority: AO -
7 Add lines 5 and 6.................................................7
8 Subtractline7fromline4(if result is zero or less, leave blank) ...........8
9 Enterprise Zone Credit (enclose Schedule EPC) ........................9
10 Esmatedtaxand/orextensionpayments ...........................10
11 Amount due from original Form M3, line 12 (see instrucons) ............................................. 11
More than 80% of
Check if:
Composite Income Tax income is from farming
LLC Installment Sale of Pass-through Assets or Interests
Check box to indicate the Amended IRS Changesaect ChangesaectChanges Changes PublicLaw
reason you are amending: Federal Return Adjustment
Nonresident Withholding
Schedules
KPC and/or KPI
aectM3A 86-272
Partnership’s Name Federal ID Number Minnesota Tax ID Number
Doing Business as Check this box if the name or address has changed since
lingyouroriginalreturn.Fillinformerinformaonbelow.
Mailing Address Former Name or Address, if Changed
City State ZIP Code Number of Amended Schedules KPI and KPC: Number of Partners:
2019 M3X, Amended Partnership Return
Claim for Refund
Explain each change on page 2 of Form M3X.
A—Aspreviouslyreported B—Net change C—Corrected amounts
Connued next page
For tax year beginning (mm/dd/2019) and ending (mm/dd/yyyy)
9995
*193911*
Explainnetchangesbelowandshowcomputaonsindetail.Encloseyourlistofchanges,anyamendedschedulesandacompletecopyof
the amended federal Form 1065, if any.
Mail to:
MinnesotaAmendedPartnershipTax,MailStaon1760,St.Paul,MN55145-1760.
I authorize
the Minnesota
Department
ofRevenueto
discuss this tax
return with
the preparer.
SignatureofGeneralPartner Date DaymePhone
Print Name of General Partner
E-mail Address for Correspondence, if Desired
Thise-mailaddressbelongsto:
Employee Paid Preparer
Other
SignatureofPreparer Date DaymePhone Preparer’sPTIN
2019 M3X, page 2
12 Total credits and tax paid (add lines 9C and 10C and line 11) ............................................. 12
13 RefundamountfromoriginalFormM3,line17(see instrucons) ......................................... 13
14 Subtractline13fromline12(if result is less than zero, enter the negave amount).......................... 14
15 Taxyouowe.Ifline8Cismorethanline14,subtractline14fromline8C
(if line 14 is a negave amount, see instrucons) ...................................................... 15
16 IfyoufailedtomelyreportfederalchangesortheIRSassessedapenalty(see instrucons) .................. 16
17 Add lines 15 and 16 .............................................................................. 17
18 Interest (see instrucons).......................................................................... 18
1 9 AMOUNT DUE (add lines 17 and 18). Skip lines 20–21 .................................................. 19
Check payment method: Electronic (see instrucons), or Check (see instrucons)
20 REFUND.Ifline14ismorethanline8C,subtractline8Cfromline14 ..................................... 20
21 Tohaveyourrefunddirectdeposited,enterthefollowing.Otherwise,youwillreceiveacheck.
Accounttype: Roungnumber Accountnumber (use an account not associated with any foreign banks)
Checking Savings
EXPLANATIONOFCHANGE—Explainbeloweachchangeindetail.Ifthechangesinvolveitemsrequiringsuppornginformaon,besureto
aachtheappropriateschedule,statementorformtoFormM3Xtoverifythecorrectamount.
Partnership’s Name Federal ID Number Minnesota Tax ID Number
*193921*
9995
Who Should File M3X?
This form must be led 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 federal return or you amend your federal return,
you have 180 days to le an amended Minnesota return. If you are ling Form M3X based on an IRS adjustment, be sure to check the box
in the heading 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 fail to report as required, a 10 percent penalty will be assessed on any additional tax. See line 16 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 led, you may bring an action in the district court or the tax court.
When to File
File Form M3X only after you have led your original return. You may le 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 led your original return under an extension by the extended due date,
you have up to 3½ years from the extended due date to le 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.
Compleng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.
Estimated payments and refunds credited to subsequent years cannot be amended or changed after the original return is led.
Form AWC, Alternative Withholding Certicate, can only be led with the original return. Any Forms AWC received after the ling of the
original return will be denied.
Apportionment Factors. Minnesota uses the single sales apportionment factor.
UseofInformaon
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 Min-
nesota taxable income and verify if the partner has led a return and paid the tax. The Social Security numbers of the individual, estate and
trust partners are required to be reported on Schedule KPI under M.S. 289A.12, subd. 13.
Lines 1–10
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 parenthe-
ses.
If the changes you are making aect 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. Y
ou 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.
Connued
2019FormM3XInstrucons
BeforeyoucancompleteFormM3X,youwillneedtheM3instruconsfortheyearyouareamending.
1
Line 6
If you received a credit certicate from the Minnesota Rural Finance Authority for selling or leasing agricultural assets to a beginning farmer,
enter the certicate number in the space provided and credit amount on line 6.
If you have multiple credits, enter the certicate number your partnership received directly from the Rural Finance Authority within the certi-
cate number box. If you have multiple credits and received all credits from other pass-through entities, enter the certicate number relating to
the largest credit amount within the certicate number box. Subtotal all credit amounts on Line 6.
Line 11
Enter the total of the following tax amounts, whether or not paid any of the following:
• amount from line 12 of your original M3
• any additional tax due from a previously led M3X, (either line 17, 18, or 19 depending on the year)
• 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 13
Enter the total of the following refund amounts from all of the following:
• from line 17 of your original M3, even if you have not yet received it
• any refund amount from a previously led M3X, (either line 18, 19, or 20 depending on the year)
• 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 15 and 19
Lines 15 and 19 should reect the changes to your tax and/or credits as reported on lines 1 through 9 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 14
If line 14 is a negative amount, treat it as a positive amount and add it to line 7C. Enter the result on line 15. This is the amount you owe,
which is due when you le your amended return. You cannot use any funds in your estimated tax account to pay this amount. Continue with
line 15.
Line 16
If only one of the penalties below applies, you must multiply line 15 by 10 percent (.10). If both penalties apply, multiply line 15 by 20 percent
(.20). Enter the result on line 16.
• 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 18
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16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:
2019 5% 2007-08 8% 2002 7%
2017-18 4% 2006 6% 2001 9%
2010-16 3% 2004-05 4% 1999-2000 8%
2009 5% 2003 5% 1998 9%
Penalty will be assessed if the additional tax and interest are not paid with the amended return.
Line 19
Pay Electronically. Visit our website at www.revenue.state.mn.us and log in to e-Services. If you don’t have Internet access, call 1-800-
570-3329 to pay by phone. When paying electronically, you must use an account not associated with any foreign banks.
Pay by Check. Visit our website at www.revenue.state.mn.us and click on “Make a Payment” and then “By check” to create a voucher. Print
and mail the voucher with a check made payable to Minnesota Revenue.
When you pay by check, your check authorizes us to make a one-time electronic fund transfer from your account. You may not receive your
cancelled check.
2
2019FormM3XInstrucons(Connued)
Connued
Line 20
If you want your refund to be directly deposited into your bank account, complete line 21. Your bank statement will indicate when your
refund was deposited to your account. Otherwise, skip line 21 and your refund will be sent to you in the mail.
This refund cannot be applied to your estimated tax account.
Line 21
If you want your refund to be directly deposited into your checking or savings account, enter the routing and account numbers. You must use
an account not associated with any foreign banks.
The
roungnumber must have nine digits.
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 nancial institution,
your refund will be sent to you in the form of a paper check.
By completing line 21, you are authorizing the department and your nancial 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 general 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.
You may check the box in the signature area to give us your permission to discuss your return with the paid preparer. This authorization
remains in eect until you notify the department in writing (either by mail or fax) that the authorization is revoked.
Checking the box does not give your preparer the authority to sign any tax documents on your behalf or to represent you at any audit or ap-
peals conference. For these types of authorities, you must le a power of attorney, Form REV184.
E-mail Address
If the department has questions regarding your return and you want to receive correspondence electronically, indicate the e-mail address be-
low 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.
Informaon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.
2019FormM3XInstrucons(Connued)
3
Youcanndyourbank’sroungnumberand
accountnumberontheboomofyourcheck.
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2019 M3X, Amended Partnership Return Claim for Refund (Minnesota Department of Revenue)

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Completed 29 July 2020

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