M3: Partnership Return (including M3A) (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Form M3 is Minnesota’s 2025 Partnership Return. It reports the partnership’s minimum fee, pass-through entity tax, composite income tax and withholding for nonresident individual partners, credits, payments, and any amount due or refund. The included M3A reports property, payroll
Who files this form
Form M3 is Minnesota’s Partnership Return. The form states that all partnerships must complete M3A to determine their Minnesota-source income and minimum fee.
The supplied form does not give detailed rules for deciding whether a partnership must file Form M3.
What you'll need
Include a complete copy of your federal Form 1065, Schedules K and K-1, and other federal schedules.
Have these items ready:
- Your partnership’s federal ID number, Minnesota tax ID number, address, and partner count.
- Completed M3A, using property, rent, payroll, and sales information.
- Records of estimated tax or extension payments made for 2025.
Include the following when applicable to the amounts or boxes on your return:
- Schedule PTE for pass-through entity tax.
- Schedules KPI for composite income tax for nonresident individual partners.
- Forms AWC received from partners.
- Schedule ETP for the Employer Transit Pass Credit.
- Schedule EST for the additional charge for underpayment of estimated tax.
- Form TPD for a tax position disclosure.
M3A also states that Schedule KPC must be included. For credits that request a certificate number, have the relevant credit certificate available.
How to file
- Complete the partnership information on Form M3.
- Complete M3A to determine Minnesota-source income and the minimum fee. Transfer the minimum fee to M3, line 1, unless exempt.
- Complete the applicable tax, credit, payment, and refund lines, and attach the required schedules and federal return copies.
- Have a partner or LLC member sign and date the return. The form also has a paid preparer signature area.
Mail the return to:
Minnesota Partnership Tax
Mail Station 1760
600 N. Robert St.
St. Paul, MN 55146-1760
The form includes a checkbox if you do not want your paid preparer to file the return electronically. It does not provide electronic filing steps.
For an amount due, check the payment method: electronic or check.
Common mistakes
- Using staples: Do not use staples on anything you submit.
- Not rounding amounts: Round amounts to the nearest whole dollar.
- Leaving out federal attachments: Include a complete copy of federal Form 1065, Schedules K and K-1, and other federal schedules.
- Skipping M3A: The form says all partnerships must complete it.
- Entering a minimum fee when exempt: If exempt, leave M3A, line 9, and M3, line 1, blank.
- Using an ineligible refund account: A direct deposit account must not be associated with any foreign banks.
Questions people ask
What is M3A used for?
M3A determines Minnesota-source income and the minimum fee. It asks for property, payroll, and sales information for Minnesota and in total.
When does the minimum fee table show no fee?
For tax year 2025, the table shows a $0 minimum fee when M3A, line 8, is less than $1,250,000.
Are farm partnerships exempt from the minimum fee?
Farm partnerships with more than 80 percent of their income from farming do not have to pay the minimum fee. If exempt, leave M3A, line 9, and M3, line 1, blank.
Can an overpayment go toward next year’s estimated tax?
Yes. Enter the amount of your overpayment to credit toward 2026 estimated tax on M3, line 23.
How will I receive my refund?
To receive direct deposit, enter the account type, routing number, and account number on line 25. The account must not be associated with any foreign banks. Otherwise, you will receive a check.