The Minnesota Department of Revenue sent a survey with form drafts in November 2022 asking for feedback on a change we were considering to the apportionment section on Forms M4, Corporation Franchise Tax Return; M3, Partnership Return; and M8, S Corporation Return.

We received 82 responses before the survey closed on December 16, 2022.

Survey Findings

The survey results show support for the proposed changes. We learned additional guidance needs to be provided as the changes are implemented.

In the coming year, we will:

• Update forms and instructions
• Identify opportunities for outreach and provide education about the changes
• Provide additional guidance on apportionment for sales of services

Sign up to receive email notifications about focus groups, surveys, and usability tests in the future.

Thank you!

Thank you to those who took the time to participate in the survey and provide their feedback.