NEAR FINAL DRAFT 8/1/24

                                                                                                                              *242101*

2024 Schedule M2NM, Non-Minnesota Source Income

and Related Expenses

Name of Estate or Trust                                                                                  Federal ID Number   Minnesota ID Number

                                                                                                     A                     B                                 C 
                                                                                                    Total Amount        Minnesota Portion     Non-Minnesota Portion   
                                                                                                                  (round amounts to the nearest whole dollar)

  1  Interest income    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  .    a1                 b1                    c1  

  2 Dividend income  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  .    a2                    b2                    c2  

  3 Business income or loss  . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .    a3                         b3                    c3  

  4  Capital gain or loss (see instructions)   . .  . . . . . .  . . . . .  .  .   a4                               b4                    c4                    
  5  Income from rents, royalties, partnerships,  
     other estates and trusts, etc.  . . .  . . . . . .  . . . . .  . . . . . . .  .   a5                           b5                    c5                    
 
  6  Farm income or loss  . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .  .    a6                     b6                    c6  
 
  7  Ordinary gain or loss (see instructions)    . .  . . . . . . .  . . .  .   a7                                  b7                    c7                    

  8  Other income     . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . a8                  b8                    c8  
 
  9 Total of lines 1 through 8  . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .   a9                         b9                    c9  
 
 10  State taxes deducted addition  . . .  . . . . . .  . . . . .  . . . .  .    a10                                b10        c10   
 
 11  Bonus depreciation addition  . . . . . . .  . . . . .  . . . . . .  . .  .  a11                                b11        c11                              

 12  Section 199A qualified business income addition  . . .  .  a12                                                 b12        c12                              

 13  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . .  .  a13                              b13        c13   

 14 Net operating loss (NOL) carryover adjustment   .  . . .  .  a14                                                b14        c14   
  
 15  Other required additions (see instructions)  . . .  . . . . .  .  a15                                          b15        c15   
 
 16  Add lines 9 through 15 for each column  . . .  . . . . . .  . .  .  a16                                        b16        c16  
 
 17  Interest deduction . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .  a17                      b17        c17   
 
 18  Taxes deduction . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  .   a18                    b18        c18   

 19  Fiduciary fees deduction   . . .  . . . . . .  . . . . .  . . . . .  . . . .  .  a19                           b19        c19   

 20  Charitable deduction   . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . a20                        b20        c20                              
 21  Attorney, accountant, and return preparer  
     fees deduction . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  . a21                  b21        c21   

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2024 M2NM, page 2

                                                                                                                                                                       *242111*

Name of Estate or Trust                                                                                  Federal ID Number Minnesota ID Number

 22  Other deductions  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . .  . a22             b22               c22   

 23  Estate tax deduction  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . .  . a23             b23               c23   

 24  Qualified business income deduction  . . .  . . . . . .  . . . . .  . a24                             b24               c24   

 25  Exemption  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . a25       b25               c25   

 26  State income tax refund subtraction  . . .  . . . . . .  . . . . .  .  . a26                          b26               c26   

 27  Bonus depreciation subtraction     . . .  . . . . . .  . . . . .  . . . . .  . a27                    b27               c27   

 28  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . .  . a28                    b28               c28   

 29  Net operating loss carryover adjustment  . . . . .  . . . . . .  . a29                                b29               c29   

 30 Delayed business interest . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . a30                   b30               c30   

 31 Delayed net operating loss deduction . . .  . . . . . .  . . . . .  . a31                              b31               c31   

 32  Other required subtractions (see instructions) . . .  . . . .  . a32                                  b32               c32   

 33  Add lines 17 through 32 for each column . . .  . . . . . .  . .  . a33                                b33               c33  

 34  Subtract line c33 from line c16, and enter on line 34  . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 34        
     If the result is a positive, enter it on Form M2, line 7.
     If the result is a negative, enter it as a positive number on Form M2, line 2.

You must include this schedule when you file your Form M2.

                                                                                                     9995