NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                         *243911*

2024 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  State 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                                                                                         

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                                            NEAR FINAL DRAFT 8/1/24

2024 M3X, page 2
                                                                                                                                              *243921*

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

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