NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                   *244911*

2024 M4X, Amended Corporation Franchise Tax Return                                                                                                            Do not use staples on anything you submit.

Tax year beginning (MM/DD/YYYY)                 /      /              and ending (MM/DD/YYYY)           /                                                        /        

Name of Corporation/Designated Filer                                                                                                 FEIN                          Minnesota Tax ID

Mailing Address                                                                                                                      Date Original Return was Filed
 
City                                                                                                                                 State                         ZIP Code
      Check if filing a combined income return       Check if reporting Tax Position Disclosure (Enclose Form TPD)

Check if a member of the group (place an X in all that apply):           Check box to indicate the reason you are amending:
       is Claiming Public Law 86-272              is in Bankruptcy          IRS Adjustment                                                                      Net Operating Loss

       Owns a Captive Insurance Company           is a Co-op                Amended Federal Return                                                              Other
                                                                                                                                           A                       B               C
                                                                                                                                     As Previously Reported   Net Change    Corrected Amounts
You must round amounts to nearest whole dollar.
 1    Minnesota net income or (loss) (see instructions)  . . .  . . . . . .  . . . . .  . . . . . .  . .  .1                                                                

  2   Nonapportionable income or (loss)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . .  .2                                                       

  3   Minnesota apportionable income (subtract line 2 from line 1)   . . . .  . . . . .  . .  .3                                                                            

  4   Apportionment factor   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  .4                                          

  5   Net income apportioned to Minnesota (multiply line 3 by line 4)  . . .  . . . . . .  .  .5                                                                            

 6a   Minnesota nonapportionable (income) or loss (see instructions)  . . .  . . . . . .  .6a                                                                               

 6b  Minnesota nonunitary partnership (income) or loss (see instructions)  . . . . 6b                                                                                       

 7    Net operating loss deduction (15-year carryforward only)    . . . . .  . . . . . . .  . .  .7                                                                         

 8    Deduction for dividends received   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . .  8                                                     

 9    Add lines 6 through 8  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  .9                                          

 10   Taxable income (subtract line 9 from line 5)   . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  .10                                                             

 11   Regular franchise tax (multiply line 10 by 9.8% [0.098];  
     if result is zero or less, leave blank)    . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .  .11                                                  

 12   Alternative minimum tax  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .12                                                

 13  Subtotal (add lines 11 and 12)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . 13                                                

 14   Alternative minimum tax credit    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .14                                                  

 15   Minnesota credit for increasing research activities  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .15                                                  

 16   Credits against tax prior to minimum fee (add lines 14 and 15)    . . . . .  . . . . .  .16                                                                           

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                                                                      9995

                                               NEAR FINAL DRAFT 8/1/24
2024 M4X, Page 2
                                                                                                                                                                *244921*

Name of Corporation/Designated Filer                                                                                                   FEIN                     Minnesota Tax ID
                                                                                                                                             A                  B               C
                                                                                                                                       As Previously Reported   Net Change  Corrected Amounts

 17  Subtract line 16 from line 13 (if result is zero or less, leave blank)   . . .  . . . . .  . 17                                                                        

 18 Minimum fee   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . .  .18                                         

 19 Minnesota tax liability (add lines 17 and 18)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 19                                                            

 20 Film Production Tax Credit  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  .20                                                 

   Enter the credit certificate number: TAXC - 

 21 Tax Credit for Owners of Agricultural Assets (see instructions) . . .  . . . . . .  . .  .21                                                                            

 22  Employer Transit Pass Credit (from Schedule ETP, line 4)  ...... ..... .....22                                                                                         

 23  State Housing Tax Credit . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .23                                               

    Enter the credit certificate number from Minnesota Housing: SHTC -                                                             - 

 24 Short Line Railroad Infrastructure Modernization Credit   . . . . . .  . . . . .  . . . .  .24                                                                          

 25  Credit for Sales of Manufactured Home Parks to Cooperatives  .  . . . . . .  . . .  .25                                                                                

 26  Carryover credits from prior years (see instructions) . . .  . . . . . .  . . . . .  . . . . .  .26                                                                    
    D — Credit                         E — Certificate Number             F — Unused Credit

    d1                                 e1                                 f1 

    d2                                 e2                                 f2 

    d3                                 e3                                 f3 

 27  LIFO Recapture Tax Deferral  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . .  .27                                                 

 28  Add lines 20 through 27  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .     28                                        

 29 Subtract line 28 from line 19 (if result is zero or less, leave blank)... ...... .. 29                                                                                  

 30 Enterprise Zone Credit (see instructions) ... ...... ..... ...... ...... ...30                                                                                          

 31 Historic Structure Rehabilitation Credit ... ..... ...... ..... ...... ......31                                                                                         

   Enter National Park Service (NPS) project number:  

 32  Credit for sustainable aviation fuel  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  .32                                                     

   Enter certificate number from the Department of Agriculture: 

 33 Minnesota backup withholding  .... ...... ...... ...... ..... ...... ....33                                                                                             

 34 Estimated tax and/or extension payments ... ...... ..... ....... ..... ..34                                                                                             

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                                                                          9995

                                                  NEAR FINAL DRAFT 8/1/24
2024 M4X, Page 3
                                                                                                                                                                                          *244931*

Name of Corporation/Designated Filer                                                        FEIN                                                                                              Minnesota Tax ID

 35  Amount due from original Form M4, line 12 (see instructions)           . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  . 35                          

 36  Total refundable credits and tax paid (add lines 30C through 34C and line 35) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 36                                              

 37  Refund amount from original Form M4, line 17 (see instructions)    . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . 37                                     

 38  Subtract line 37 from line 36 (if result is less than zero, enter the negative amount)   . .  . . . . .  . . . . . .  . . . . . .  .  . 38                                               

 39  Amount from line 29C  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . 39    

 40  Tax you owe. If line 39 is more than line 38, subtract line 38 from line 39. 
     (if line 38 is a negative amount, see instructions)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  . 40                   

 41  If you failed to timely report federal changes or the IRS assessed a penalty (see instructions)  . . .  . . . . . .  . . . .  . 41                                                       

 42  Add line 40 and line 41   . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . .  . 42  

 43  Interest (see instructions)   . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . .  . 43  

 44  AMOUNT DUE (add lines 42 and 43). Skip line 45    .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 44                         
    Check payment method:              Electronic (see instructions)        Check (see instructions)

 45  REFUND. If line 38 is more than line 39, subtract line 39 from line 38  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . 45                                                                 
  If you have a refund, you must enter your banking information below.
 
     Checking             Savings                                                                                                                                                                              
                                     Routing Number                        Account Number (use an account not associated with any foreign banks)

I declare that this return is correct and complete to the best of my knowledge and belief.

                                                                                                  /   /
Authorized Signature                                Title                                   Date (MM/DD/YYYY)                                                                                 Direct Phone
                                                                                                  /   /
Signature of Preparer                               PTIN                                    Date (MM/DD/YYYY)                                                                                 Preparer’s Direct Phone

Print name of person to contact within corporation to discuss this return                   Title                                                                                             Direct Phone

 Explain net changes and show computations in detail.  
                                                                                                              I authorize the Minnesota Department of Revenue
 Enclose the list of changes, amended schedules and amended federal Form 1120X, if any.                                                                                                                                
 Mail to:   Minnesota Department of Revenue                                                                   to discuss this tax return with the preparer.
       Mail Station 1255
       600 N. Robert St. 
       St. Paul, MN 55146-1255

  EXPLANATION OF CHANGE—Explain below each change in detail. If the changes involve items requiring supporting information, 
  be sure to attach the appropriate schedule, statement or form to Form M4X to verify the correct amount. If you need more space, 
  add another sheet.

                                                                           9995

                                                            NEAR FINAL DRAFT 8/1/24
2024 M4X, Page 4 
Amended Income Calculation                                                                                                                                                              *244941*

Name of Corporation/Designated Filer                                                                                               FEIN                                                    Minnesota Tax ID
                                                                                                                                                                                           You must round amounts  
                                                                                                                                                                                           to nearest whole dollar.
  1  a .   Federal taxable income before net operating loss deduction and special deductions                                         
           (from federal Form 1120)   . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 1a 

 1   b.  Interest expense limitation for combined reports    . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  . 1b 
 2  Additions to income
     a .   Federal deduction taken for taxes based on net income and minimum fee   . . 2a                                          

     b.  Federal deduction for capital losses (IRC sections 1211 and 1212)   . . . . .  . . . 2b                                   

     c.  Interest income exempt from federal income tax  . . .  . . . . .  . . . . . .  . . . . . .  . . 2c 

     d.  Exempt interest dividends (IRC section 852[b][5])  . . .  . . . . . .  . . . . .  . . . . . .  . . 2d                     

     e.  Losses from mining operations subject to occupation tax                         . . .  . . . . . .  . . . . .  . 2e 
     f.  Federal deduction for percentage depletion   
           (IRC sections 611-614 and 291)    . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . .  .2f 

     g.  Federal bonus depreciation and suspended loss (IRC section 168[k])  . . .  . . . 2g 

     h.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . 2h   

     i.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .2i 

     j.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .2j 

     k.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .2k 

     Total additions (add lines 2a through 2k)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . 2. . . .  .  

  3  Total (add lines 1a, 1b, and 2)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .3. . .  .  .  

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                                                                                                                              NEAR FINAL DRAFT 8/1/24
2024 M4X page 5 
                                                                                                                                                                                                                                                *244951*
Amended Income Calculation (Continued)

Name of Corporation/Designated Filer                                                                                                                                                               FEIN                                             Minnesota Tax ID

                                                                                                                                                                                                                                                       You must round amounts  
  4             Subtractions from income                                                                                                                                                                                                               to nearest whole dollar.
                a.  Refund of taxes based on net income included in federal taxable income                                                                                           . . 4a        

                b.  Minnesota deduction for capital losses                                                                   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . 4b   

                c.  Certain federal credit expenses (see inst. and attach schedule)  . . .  . . . . . .  . . 4c                                                                                    

                d.  Gross-up for foreign taxes deemed paid under IRC section 78   . . . . .  . . . . . . 4d                                                                                        

                e.  Expenses relating to income taxable by Minnesota, but federally exempt  . . 4e                                                                                                 

                f.  Dividends paid by a bank to the U.S. government on preferred stock   . . . . .  .4f                                                                                            

                g.  Income/gains from mining operations subject to the occupation tax                                                                                        . . .  . . . 4g       

                h.  Deduction for cost depletion    . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . 4h                                                           

     i.  Subtraction for prior bonus depreciation addback                                                                                      . . .  . . . . . .  . . . . .  . . . . . . .  .  4i 

     j.  Subtraction for prior IRC section 179 addback (attach schedule 179)  . . .  . . .  .4j                                                                                                    

     k.  Delayed business interest   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . 4k                                                                   

     l.   Deferred foreign income (Section 965)                                                                            . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  .4l 

     m. Disallowed section 280E expenses of a licensed cannabis or hemp business                                                                                                       4m          

     n.  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . 4n                                                                     

                o.  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . 4o                                                          

     p.  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . 4p                                                                     

     q.  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . 4q                                                                     

     r.  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .                                                                   4r   

                               Total subtractions from federal taxable income before net operating  
                               loss deduction and special deductions (add 4alines through 4r)                                                                        . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . .4. .  .  

  5             Intercompany eliminations                                                       (attach schedule)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . .5. . .  .  

  6             lines and4 Add 5                                                   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .6. . . .  .  .  

  7             Minnesota net income(subtract line 6 from line 3)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . .7. .  .  .  
                Enter this amount on M4X, page 1, line 1, column C.

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