Reporting Federal Tax Changes for Partnerships
If the Internal Revenue Service (IRS) makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final IRS determination.
You must notify us in one of the following ways:
- If you agree with the IRS adjustments and they change your Minnesota tax, file Form M3X, Amended Partnership Return
- Submit a letter to us that explains why you feel the federal adjustments are incorrect, or why they do not change your Minnesota tax
In addition, if you amend your federal tax return, you must also file a copy with us within 180 days.
If you do not report federal tax changes within 180 days, you are subject to a penalty equal to 10% of any additional tax due. It also increases the period of time during which we may make adjustments to your Minnesota return.
When reporting federal changes, mail your Form M3X or explanation letter to us:
Minnesota Department of Revenue
Mail Station 5170
600 N. Robert St.
St. Paul, MN 55146-5170