KPCNC: Federal Adjustments (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota’s 2025 Schedule KPCNC is a supplemental schedule that a partnership provides to its corporate or partnership partners. It reports each partner’s share of the partnership’s nonconformity adjustments to federal taxable income for Minnesota tax reporting.
Who files this form
For tax year 2025, Schedule KPCNC is a supplemental schedule that a partnership provides to its corporate or partnership partners. It reports the partner’s share of the partnership’s nonconformity adjustments for the Minnesota return.
Partners use the information to complete:
- C corporation partners: Schedule M4NC.
- S corporation partners: Schedule KSNC to pass information through to shareholders.
- Partnership partners: Schedule KPINC or Schedule KPCNC to pass information through to partners.
You must include Schedule KPCNC when you file your Minnesota return. The form also requires it to be included when you file Schedule KPC.
What you'll need
Have the Schedule KPCNC provided by the partnership available to report your share of its adjustments.
The schedule asks for:
- The partner’s name and Social Security number or federal ID number.
- The partnership’s name, federal ID number, and Minnesota ID number.
- The beginning and ending dates of the tax year.
Depending on the partner type, the information is used on Schedule M4NC, KSNC, KPINC, or KPCNC.
How to file
Include Schedule KPCNC with your Minnesota return. The form also says to include it when filing Schedule KPC.
Enter amounts as positive or negative, rounded to the nearest whole dollar. On line 31, enter the total of lines 1 through 30.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving out Schedule KPCNC: The instructions warn that your Minnesota return processing will be delayed if you do not include the required schedule.
- Not amending after adjustments change: If you receive an amended Schedule KPCNC and your nonconformity adjustments have changed, you must file an amended Minnesota return.
- Using lines 21 or 22 for partners they do not apply to: These lines do not apply to individual, estate, trust, or S corporation partners.
- Not following the amount format: Enter positive or negative amounts and round to the nearest whole dollar.
Questions people ask
What is Schedule KPCNC used for?
It provides corporate and partnership partners with their share of the partnership’s nonconformity adjustments to report on their Minnesota returns.
Where does the line 16 amount go?
C corporations include it on Schedule M4NC, line 16. S corporations pass it through proportionately to shareholders on Schedule KSNC, line 16. Partnerships pass it through proportionately to partners on Schedule KPINC or KPCNC, line 16.
How are the research expenditure additions on lines 21 and 22 handled?
C corporations include these amounts on the corresponding lines of Schedule M4NC. Partnerships pass them through proportionately on Schedule KPCNC to C corporation and partnership partners. These lines do not apply to individual, estate, trust, or S corporation partners.
What if I receive an amended Schedule KPCNC?
If your nonconformity adjustments have changed, you must amend your Minnesota return. Use Form M4X for a corporate partner, Form M8X for an S corporation partner, or Form M3X for a partnership partner.