Plain-English guides to Minnesota state tax forms, including Form M4, Form ST3 and Form M1PR: who files, how to complete each line and which related forms to check.
How to complete Minnesota Form ST3, the Certificate of Exemption: who gives it to whom, blanket versus single-purchase certificates, the exemption reasons A through P, exempt organization numbers and why it is not sent to the Department of Revenue. Verified against the Minnesota Department of Revenue’s June 2026 form.
![Minnesota Form M3 — Partnership Return [thisnextyear]](https://taxformdesk.com/wp-content/uploads/2026/10/out-feat-form-m3.jpg)
How to complete Minnesota Form M3, the Partnership Return: who files, the minimum fee, the six-month extension, the pass-through entity tax election on Schedule PTE, composite tax and withholding for nonresident partners, and where to mail it. Verified against the Minnesota Department of Revenue’s 2025 form and instructions.
![Minnesota Form M4 — Corporation Franchise Tax Return [thisnextyear]](https://taxformdesk.com/wp-content/uploads/2026/10/out-feat-form-m4.jpg)
How to complete Minnesota Form M4, the Corporation Franchise Tax Return: who files, the 9.8% rate, the minimum fee table, the 7-month extension, NOL limit, penalties and where to mail it. Verified against the Minnesota Department of Revenue’s 2025 form and instructions.
How to complete Minnesota Form M1PR, the Homestead Credit Refund: who qualifies, the $142,490 income limit, the special refund of up to $1,000, the one-time 14.88% increase, the August deadlines and why renters now use Schedule M1RENT. Verified against the Minnesota Department of Revenue’s 2025 form and instructions.