We are considering changes to the apportionment section on Form M4 Corporation Franchise Tax Return, M3 Partnership Return, and M8 S corporation Return and need your feedback.

When will we make these changes?

We will not make any changes to the 2022 forms. We are considering these changes for the 2023 forms or beyond.

What are we changing?

We are adding lines to sales apportionment to breakdown sales reporting to be in line with Minnesota sourcing statutes and provide more guidance on the form.  

Why are we changing the form?

We want it to be easier to understand and file these important forms. We also want to explain how Minnesota law applies to filing these forms.

I do not use Form M4. Why am I being asked for feedback?

If we move forward with these changes, they will be considered for other Corporation Franchise Tax forms you may use. We will also update forms M3 and M8 with these changes.

Feedback is optional, and information you chose to provide can help us ensure the information and guidance we develop are clear and impactful.

The deadline for providing feedback is Friday, December 16, 2022.