NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                                       *248911*
2024 M8X, Amended S Corporation Return
Explain each change on page 2 of Form M8X.                                                                                                                                           Do not use staples on anyting you submit.

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

Name of Corporation                                                                                                                     Federal ID Number                                                         Minnesota Tax ID Number
                                                                                                                                        Check this box if the name or address has changed since 
Mailing Address                                                                                                                         filing your original return. Fill in former information below. 

City                                                                                         State  ZIP Code                            Former Name or Address, if Changed

                                                                                                                                        Number of Amended Schedule KS                                             Number of Shareholders

                                                                                                                                        Installment Sale of                          Pass-through                  Tax Position
                           
all that apply:                                                      
Place an X in               TaxCompositeIncome                          Financial Institution                QSSS                       Pass-through Assets                          Entity Tax(PTE)               Disclosure
                                                                                                                                        or Interests                                                               (Enclose Form TPD)

Check box to indicate the                        Amended                                                       Changes Affect                                                         Changes Affect 
reason you are amending:                         Federal Return                                                IRS Adjustment                                                         Schedules KS 
                                                                                                                                                                                      Public Law 
                                                 Changes Affect M8A                                            Nonresident Withholding                                                86-272

      1  S corporation taxes (enclose computation):
             Original:      Sch D taxes                                 Passive income 

                            LIFO recapture
 
             Amended:       Sch D taxes                                 Passive income                                                                      A–As previously reported                 B–Net change    C–Corrected amounts

                            LIFO recapture  .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . 1                                                                                   

  2          Minimum fee (from line 2 of Form M8)  . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .   2                                                                                              

      3      Pass-through Entity Tax (enclose Schedule PTE) . . . . . .  . . . . . . .  . . . .  . . . . . .  .   3                                                                                                  

  4          Composite income tax (enclose Schedules KS)                                       . . .  . . . . . .  . . . . .  . . . . . . .  . . . .   4                                                             

      5      Nonresident Minnesota withholding  . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .   5                                                                                                                  

  6          Add lines 1 through 5 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . .   6                                                                             

  7          Employer Transit Pass Credit not passed through to shareholders 
             (enclose Schedule ETP)    . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .   7                                                                           

      8      Film Production Tax Credit          . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .   8                                                                        

             Enter the credit certificate number: TAXC - 

  9          Tax Credit for Owners of Agricultural Assets not passed through to  
        shareholders  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .   9                                                                           
         Enter the certificate number from the certificate you received from the  
         Rural Finance Authority: AO                                  - 

  10  State Housing Tax Credit . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .10                                                                                      

             Enter the credit certificate number from Minnesota Housing: SHTC -                                                                         - 
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2024 M8X, page 2
                                                                                                                                                *248921*

 Name of Corporation                                                                                                Federal ID Number           Minnesota Tax ID Number
                                                                                                                    A–As previously reported  B–Net change                                                           C–Corrected amounts

 11  Short Line Railroad Infrastructure Modernization Credit  . . . . .  . . . . .  . . . . . .  .11                                                                                                            

 12  Credit for Sales of Manufactured Home Parks to Cooperatives  . . .  . . . . . .  . .  .12                                                                                                                  

 13  Add lines 7 through 12, limited to the sum of lines 1 and 2  . . .  . . . . . .  . . . .  .  13                                                                                                                 

 14  Subtract line 13 from line 6 (if result is zero or less, leave blank)   . .  . . . . .  .  .  14                                                                                                                

 15  Enterprise Zone Credit (enclose Schedule EPC)  . . . . . .  . . . . . . .  . . . . .  . . . . .  .  .15                                                                                                         

 16  Estimated tax and/or extension payments    . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . .  .16                                                                                                    

 17  Amount due from original Form M8, line 20 (see instructions)  . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . 17   

 18  Total refundable credits and tax paid (add lines 15C, 16C, and 17)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 18   

 19  Refund amount from original Form M8, line 25 (see instructions)   .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 19   

 20  Subtract line 19 from lines 18 (if result is less than zero, enter the negative amount)   . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . 20   

 21  Tax you owe. If line 14C is more than line 20, subtract line 20 from line 14C  
     (if line 20 is a negative amount, see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 21   

 22  If you failed to timely report federal changes or the IRS assessed a penalty (see instructions)   .  . . . . . .  . . . . . .  . . . . .  . . .  . 22                                                                               

 23  Add lines 21 and 22  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . 23                        

 24  Interest (see instructions)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  .  . 24                         

 25  AMOUNT DUE (add lines 23 and 24). Skip lines 26–27   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 25                                                       

     Check payment method:          Electronic (see instructions), or       Check (see instructions)

 26  REFUND  . If line 20 is more than line 14C, 22, and 24, subtract lines 14C, 22, and 24 from 20                     . . .  . . . . . .  . . . . .  . . . . . . .  . 26                                                               

 27  To have your refund direct deposited, enter the following. Otherwise, you will receive a check.
  
     Checking           Savings  
                                Routing number                            Account number (use an account not associated with any foreign banks)  
                                                                                                                       /               /
Signature of Officer                                                                                                  Date (MM/DD/YYYY)         Officer’s Direct Phone
                                                                                                                       Employee Email           Paid Preparer Email                                                    Other
Print Name of Officer                                   E-mail Address for Correspondence, if Desired                     
                                                                                                                       /               /
Preparer’s Signature                                    Preparer’s PTIN                                               Date (MM/DD/YYYY)         Preparer’s Direct Phone
Enclose a detailed explanation of net changes and show computations in detail. 
Enclose your list of changes, amended schedules, and a complete copy of the 
amended federal Form 1120s, if any.
Mail to:                                                                                                               I authorize the Minnesota Department of Revenue 
Minnesota S Corporation Tax                                                                                            
                                                                                                                              to discuss this tax return with the preparer.
Mail Station 1770, 600 N. Robert St., St. Paul, MN 55146-1770

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