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    4                                                                    NEAR FINAL DRAFT 8/6/24                                                                                                                                                4
    5                                                                                                                                                                                                                                           5
    6                                                                                                                                                                                              *244011*6
    7                                                                                                                                                                                                                                           7
    8                                                                                                                  Do not use staples on anything you submit.                                                                               8
       2024 M4, Corporation Franchise Tax Return
    9                                                                                                                                                                                                                                           9
    10 Tax year beginning (MM/DD/YYYY)     MM  /              DD     / YYYY   and ending (MM/DD/YYYY)           MM  /       DD /                                                                   YYYY                                         10
    11                                                                                                                                                                                                                                          11
    12 NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXX                                                  0123456789                                                                                          0123456789                                   12
    13 Name of Corporation/Designated Filer                                                    FEIN                                                                                                Minnesota Tax ID Number                      13

    14 MAILING ADDRESSXXXXXXXXXXXX                                                             0123456789                                                                                                                                       14
    15 Mailing Address                                         Check if new address            Business Activity Code (from federal)                                                                                                            15
                                                            X
    16 CITYXXXXXXXXXXXXX                                                                       MN                                                                                                  55418                                        16
    17 City                                                                                    State                                                                                               ZIP Code                                     17
    18 FORMER NAME XXXXXXXXXXXXXXXXXXXXXX                                                      PARENT NAME IF DIFFEREN 0123456789 18
    19 Former Name (if changed since 2023 return)                                              Federal Consolidated Common Parent Name (if different)  FEIN                                                                                     19
    20 X  Check if filing a combined income return              X  Check if reporting Tax Position Disclosure (Enclose Form TPD)                                                                                                                20
    21                                                                                                                                                                                                                                          21
    22 Is this your final C corporation return? If yes, indicate if:                  Check if a member of the group (place an X in the boxes that apply):                                                                                      22
    23 X   Withdrawn      X   Dissolved     X   Merged        X   S corp election     X     is claiming X            is a Co-op                                                X    is in Bankruptcy   X                     owns a captive     23
    24                                                                                    Public Law                                                                                                                       insurance            24
                                                                                          86-272                                                                                                                           company
    25                                                                                                                                                                                                                                          25
    26                                                                                                                                                                                                                                          26
    27 Has a federal examination been finalized? (list years) 1999 1999 1999                                                                                                                       Report changes to federal income tax         27
    28                                                                                                                                                                                             within 180 days of final determination .     28
                                                                                                                                                                                                   If there is a change in tax, you must report 
    29 Is a federal examination now in progress? (list years) 1999 1999 1999                                                                                                                       it on Form M4X .                             29
    30                                                                                                                                                                                             You must round amounts                       30
    31 Tax years and expiration date(s) of federal waivers:   1999 1999 1999                                                                                                                       to nearest whole dollar                      31
    32                                                                                                                                                                                                                                          32
    33   1  Minnesota tax liability (from M4T, line 28) . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  .      1                   123456789                                    33
    34                                                                                                                                                                                                                                          34
    35   2  Minnesota Nongame Wildlife Fund donation (see instructions, pg. 6)  . . . .  . . . . . . .  . . . . .                                                              2                   123456789                                    35
    36                                                                                                                                                                                                                                          36
    37   3  Add lines 1 and 2  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  3 123456789                                    37
    38                                                                                                                                                                                                                                          38
    39   4  Enterprise Zone Credit (attach Enterprise Zone Credit Form)      . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .                  4                   123456789                                    39
    40                                                                                                                                                                                                                                          40
    41   5  Historic Structure Rehabilitation Credit (attach credit certificate)  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  .5                                         123456789                                    41
    42                                                                                                                                                                                                                                          42
    43      Enter National Park Service (NPS) project number:            123456789                                                                                                                                                              43
    44                                                                                                                                                                                                                                          44
    45   6  Credit for Sustainable Aviation Fuel  . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  . 6                   123456789                                    45
    46                                                                                                                                                                                                                                          46
    47      Enter certificate number from the Department of Agriculture: 123456789                                                                                                                                                              47
    48                                                                                                                                                                                                                                          48
    49   7  Minnesota backup withholding . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  7                   123456789                                    49
    50                                                                                                                                                                                                                                          50
    51   8  Amount credited from your 2023 return  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .         8                   123456789                                    51
    52                                                                                                                                                                                                                                          52
    53   9  Total corporate estimated tax payments made for 2024   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .                     9                   123456789                                    53
    54                                                                                                                                                                                                                                          54
    55  10  2024 extension payment  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . 10                  123456789                                    55
    56                                                                                                                                                                                                                                          56
    57  11  Add lines 4 through 10 . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  . 11       123456789                                    57
    58                                                                                                                                                                                                                                          58
    59  12  Tax due . If line 3 is more than line 11, subtract line 11 from line 3  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . 12                                          123456789                                    59
    60                                                                                                                                                                                                                                          60
    61  13  Penalty (see instructions, pg. 6 and 7)  . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . 13                      123456789                                    61
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    63                                                                                                                                                                                             Continued next page                          63
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    4                                                                                                                  NEAR FINAL DRAFT 8/6/24                                                                                                4
       2024 M4, Page 2
    5                                                                                                                                                                                                                                         5
    6                                                                                                                                                                                                         *244021*6
    7                                                                                                                                                                                                                                         7
    8  NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                   0123456789                                               0123456789                      8
    9  Name of Corporation/Designated Filer                                                                                                          FEIN                                                     Minnesota Tax ID                9
    10                                                                                                                                                                                                                                        10
    11  14                    Interest (see instructions, pg. 7)  .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . 14         123456789                       11
    12                                                                                                                                                                                                                                        12
    13  15                    Additional charge for underpayment of estimated tax (attach Schedule M15C)  . . . . .  . . . . . .  . . . . . .  . . . 15                                                       123456789                       13
    14                                                                                                                                                                                                                                        14
    15                                                                                                                                                                                                                                        15
    16  16  AMOUNT DUE. If you entered an amount on line 12, add lines 12 through 15                                                                                                                                                          16
    17                                                                                                                                                                                                                                        17
    18                       Payment Method: X  Electronic (see inst., pg. 3), or                                      X  Check (see inst., pg. 3)    . .  . . . . . .  . . . . . .  . . 16                   123456789                       18
    19                                                                                                                                                                                                                                        19
    20  17                    Overpayment. If line 11 is more than the sum of lines 3 and 13 through 15, subtract line 3                                                                                                                      20
    21                       and 13 through line 15 from line 11. If line 11 is less than the sum of lines 3 and 13 through 15,                                                                                                               21
    22                       see instructions, pg. 7   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 17   123456789                       22
    23                                                                                                                                                                                                                                        23
    24  18                    Amount of line 17 to be credited to your 2025 estimated tax  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .       18   123456789                       24
    25                                                                                                                                                                                                                                        25
    26  19                    REFUND. Subtract line 18 from line 17  .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .                 19   123456789                       26
    27                       If you have a refund, you must enter your banking information below.                                                                                                                                             27
    28 Account                        Type:                                                                                                                                                                                                   28
    29                                                                                                                                                                                                                                        29
                                                                                               123456789                           123456789
    30 X   Checking    X     Savings                                                           Routing Number                      Account Number (use an account not associated with any foreign banks)                                      30
    31                                                                                                                                                                                                                                        31
    32 I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                                                                             32
    33                                                                                                                                                                                                                                        33
    34                                                                                                           TITLE                               MM     /DD/YYYY                                                 6515555555               34
    35 Authorized Signature                                                                                      Title                               Date (MM/DD/YYYY)                                               Direct Phone             35

    36                                                                                                           PTIN                                MM/DD/YYYY                                                      6515555555               36
    37 Signature of Preparer                                                                                     PTIN                                Date (MM/DD/YYYY)                                               Preparer’s Direct Phone  37

    38                                                                                                                                               TITLE                                                           6515555555               38
    39 PrintNAMEname of person to contact withinOFcorporation to thisdiscuss PERSONreturn      TO CONTACT                                            Title                                                           Direct Phone             39
    40                                                                                                                                                                                                                                        40
    41 Include a complete copy of your federal return including schedules as filed with the IRS.                                                                                                                                              41
    42 If you’re paying by check, see instructions, page 3.                                                                                                     I authorize the Minnesota Department of Revenue                               42
    43 Mail to:   Minnesota Department of Revenue                                                                                                           X   to discuss this tax return with the preparer .                                43
    44                                Mail Station 1250                                                                                                                                                                                       44
                                                                                                                                                                I do not want my paid preparer to file my return  
    45                                600 N . Robert St .                                                                                                   X   electronically .                                                              45
    46                                St. Paul, MN 55146-1250                                                                                                                                                                                 46
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    4                                                                                 NEAR FINAL DRAFT 8/6/24                                                                                                       4
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    6                                                                                                                                                                                  *244111*6
    7                                                                                                                                                                                                               7
    8                                                                                                                                                                                                               8
        2024 M4I, Income Calculation
    9                                                                                                                                                                                                               9
    10  See instructions beginning on page 8.                                                                                                                                                                       10
    11                                                                                                                                                                                                              11
    12  NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX                                                                                           0123456789                               0123456789                   12
    13  Name of Corporation/Designated Filer                                                                                                  FEIN                                     Minnesota Tax ID             13
    14                                                                                                                                                                              You must round amounts          14
    15                                                                                                                                                                              to nearest whole dollar         15
    16   1 a . Federal taxable income before net operating loss deduction and special deductions                                                                                                                    16
    17        (from federal Form 1120, line 28, or see inst., pg. 8)  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 1a                   123456789                       17
    18                                                                                                                                                                                                              18
    19     b. Interest expense limitation for combined reports                   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . 1b   123456789                       19
    20  2  Additions to income                                                                                                                                                                                      20
    21     a.  Federal deduction taken for taxes based on net income and minimum fee . . .  .2a                                                123456789                                                            21
    22                                                                                                                                                                                                              22
    23     b. Federal deduction for capital losses (IRC sections 1211 and 1212)  . . .  . . . . . .  .  .2b                                    123456789                                                            23
    24                                                                                                                                                                                                              24
    25     c .  Interest income exempt from federal income tax . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . 2c                       123456789                                                            25
    26                                                                                                                                                                                                              26
    27     d . Exempt interest dividends (IRC section 852[b][5])  . . . .  . . . . . . .  . . . . .  . . . . .  . .  . 2d                      123456789                                                            27
    28                                                                                                                                                                                                              28
    29     e. Losses from mining operations subject to occupation tax  . . .  . . . . . .  . . . . .  . . .  .                  2e             123456789                                                            29
    30                                                                                                                                                                                                              30
    31     f.  Federal deduction for percentage depletion (IRC sections 611-614 and 291)  . . 2f                                               123456789                                                            31
    32                                                                                                                                                                                                              32
    33     g.  Federal bonus depreciation and suspended loss (IRC section 168[k]) . . .  . . . . .  .2g                                        123456789                                                            33
    34                                                                                                                                                                                                              34
    35      h. This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 2h                                                                          35
    36                                                                                                                                                                                                              36
    37     i.  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 2i                                                                          37
    38                                                                                                                                                                                                              38
    39     j.  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 2j                                                                         39
    40                                                                                                                                                                                                              40
    41     k . This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 2k                                                                         41
    42                                                                                                                                                                                                              42
    43     Total additions (add lines 2a through 2k)   .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . 2           123456789                       43
    44                                                                                                                                                                                                              44
    45  3  Total (add lines 1a, 1b, and 2) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .3.  . .123456789.  .                      45
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    4                                                                                                                                                                   NEAR FINAL DRAFT 8/6/24                                                                                                       4
                                    2024 M4I, Page 2
    5                                                                                                                                                                                                                                                                                                 5
    6                               beginning on pageinstructions See 9.                                                                                                                                                                                               *244121*6
    7                                                                                                                                                                                                                                                                                                 7
    8                                                             NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                  0123456789                                 0123456789                  8
    9  Name of Corporation/Designated Filer                                                                                                                                                                                    FEIN                                       Minnesota Tax ID            9
    10                                                                                                                                                                                                                                                                                                10
    11                                                             4  Subtractions from income                                                                                                                                                                                                        11
    12                                                                           a .  Refund of taxes based on net income included in federal                                                                                                                                                         12
    13                                                                    taxable income   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  . 4a                   123456789                                                           13
    14                                                                                                                                                                                                                                                                                                14
    15                                                                                       b. Minnesota deduction for capital losses    . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  . 4b                123456789                                                           15
    16                                                                                                                                                                                                                                                                                                16
    17                                                                                       c .  Certain federal credit expenses (see instructions, pg. 10; attach schedule) ... .4c                                             123456789                                                           17
    18                                                                                                                                                                                                                                                                                                18
    19                                                                                       d. Gross-up for foreign taxes deemed paid under IRC section 78  . . .  . . . . . .  . . . .  .                                4d     123456789                                                           19
    20                                                                                                                                                                                                                                                                                                20
    21                                                                                       e . Expenses relating to income taxable by Minnesota, but federally exempt  . . .  .  .                                       4e     123456789                                                           21
    22                                                                                                                                                                                                                                                                                                22
    23                                                                                       f.  Dividends paid by a bank to the U.S. government on preferred stock                                  . . .  . . . .  . 4f         123456789                                                           23
    24                                                                                                                                                                                                                                                                                                24
    25                                                                                       g.  Income/gains from mining operations subject to the occupation tax   . . . . .  . .  .4g                                          123456789                                                           25
    26                                                                                                                                                                                                                                                                                                26
    27                                                                                       h. Deduction for cost depletion      . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  . 4h    123456789                                                           27
    28                                                                                                                                                                                                                                                                                                28
    29                                                                                       i.  Subtraction for prior bonus depreciation addback   .  . . . . . .  . . . . .  . . . . .  . . . . . . 4i                          123456789                                                           29
    30                                                                                                                                                                                                                                                                                                30
    31                                                                                       j.  Subtraction for prior IRC section 179 addback  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .                  4j    123456789                                                           31
    32                                                                                                                                                                                                                                                                                                32
    33                                                                                       k.  Delayed business interest    . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .4k     123456789                                                           33
    34                                                                                                                                                                                                                                                                                                34
    35                                                                                       l.  Deferred foreign income (Section 965)  . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . .             4l    123456789                                                           35
    36                                                                                                                                                                                                                                                                                                36
    37                                                                   m .                     Disallowed section 280E expenses of a licensed cannabis or hemp business  .  .                                            4m     123456789                                                           37
    38                                                                                                                                                                                                                                                                                                38
    39                                                                  n. This line intentionally left blank                         . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .  . 4n                                                                        39
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    41                                                                  o . This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4o                                                                                              41
    42                                                                                                                                                                                                                                                                                                42
    43                                                                  p .                   This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4p                                                                            43
    44                                                                                                                                                                                                                                                                                                44
    45                                                                  q .                   This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4q                                                                            45
    46                                                                                                                                                                                                                                                                                                46
    47                                                                  r .                      This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4r                                                                         47
    48                                                                                                                                                                                                                                                                                                48
    49                                                                    Total subtractions (add lines 4a through 4r)   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 4                                   123456789                          49
    50                                                                                                                                                                                                                                                                                                50
    51                                                              5                        Intercompany eliminations (attach schedule)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . 5             123456789                          51
    52                                                                                                                                                                                                                                                                                                52
    53                                                             6             4 Add lines and 5         . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .6. . . 123456789. .  .                  53
    54                                                                                                                                                                                                                                                                                                54
    55                                                             7             Minnesota net income (subtract line 6 from line 3)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . 7                            123456789                          55
    56                                                                                                                                                                                                                                                                                                56
    57                                                             8             Total nonapportionable income (see instructions, pg. 11; attach schedule)    . . . .  . . . . . .  . . . . .  . . . . . .  . . . 8                                                123456789                          57
    58                                                                                                                                                                                                                                                                                                58
    59                                                             9             Minnesota apportionable income (subtract line 8 from line 7). Enter on Form M4T, line 1    . . . .  . . . . . .  . 9                                                              123456789                          59
    60                                                                                                                                                                                                                                                                                                60
    61                                                                                                                                                                                                                                                                                                61
    62                                                                                                                                                                                                                                                                                                62
    63                                                                                                                                                                                                                                                                                                63
                                                                                                                                                                                         9995
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    65                                                                                                                                                                                                                                                                                                65

    1                                                                                                                                                                                                                                                 1
  2 4              6                                         8                    10    12  14 16  18  20 22  24  26                     28  30 32  34  36       38  40       42  44  46 48  50 52  54  56 58  60  62 64  66 68  70 72  74  76 78  80 82  84  86
    3                                                                                                                                                                                                                                                 3
    4                                                                                                                                                         NEAR FINAL DRAFT 8/6/24                                                                 4
    5                                                                                                                                                                                                                                                 5
    6                                                                                                                                                                                                                   *244211*6
    7                                                                                                                                                                                                                                                 7
    8                                                                                                                                                                                                                                                 8
                   2024 M4A, Apportionment/Fee Calculation
    9                                                                                                                                                                             B1                       B2                       B3                9
    10                                                                                                                                                                         Single/Designated Filer                                                10
    11                                                                                                                                                                                                                                                11
    12                                                                                                                                     Corporation Name                    NAMEXXXXXX                  NAMEXXXXXX            NAMEXXXXXX           12
    13                                                                                                                                                                                                                                                13
    14                                                                                                                                     FEIN                                1234567890                  1234567890            1234567890           14
    15                                                                                                                                                                                                                                                15
    16                                                                                                                                     Minnesota Tax ID                    1234567890                  1234567890            1234567890           16
    17                                                                                                                                              A                                                                                                 17
    18                                                                                                                                          Total in and                                                                                          18
    19                                                                                                                                     outside Minnesota                   In Minnesota                In Minnesota             In Minnesota      19
    20                                                                                                                                                                                                                                                20
    21    1Average inventory  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . .a. 1.                                                                 1234567890              b1  1234567890        c1  1234567890           21
    22    2Average tangible property and                                                                                                                                                                                                              22
    23   land owned/used                                                                       (at original cost)   . . . .  . . . . .  . . . . . .  . . . . . . a. 2.         1234567890              b2  1234567890        c2  1234567890           23
    24                                                                                                                                                                                                                                                24
    25    3Capitalized rents                                                                   (gross rents x 8) . . .  . . . . . .  . . . . .  . . . . . . .  . .a. 3.       1234567890               b3  1234567890        c3  1234567890           25
    26                                                                                                                                                                                                                                                26
    27  4  Total property(add lines 1, 2 and 3)   . . . .  . . . . . .  . . . . . .  . . . .a. 4.                                                                             1234567890               b4  1234567890        c4  1234567890           27
    28                                                                                                                                                                                                                                                28
    29  5 Payroll/officer’s                                                compensation                        . . .  . . . . . .  . . . . .  . . . . . . .  . . . .a. 5.      1234567890              b5  1234567890        c5  1234567890           29
    30                                                                                                                                                                                                                                                30
    31  6                                        MN sales or receipts  .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . .a.6.  .                            1234567890              b6  1234567890        c6  1234567890           31
    32                                                                                                                                                                                                                                                32
    33             7                             MN sales non-filing entitiesof                               (instructions see pg. 12)                 . . .  . . . a. 7     1234567890               b7  1234567890        c7  1234567890           33
    34                                                                                                                                                                                                                                                34
    35             8                             Sales or receipts (add lines 6 and 7)                                                                                                                                                                35
    36                                           (Financial inst.,see institutions:     pg. 14)                                         .8 123456789                a8         1234567890              b8  1234567890        c8  1234567890           36
    37             9                             Minnesota apportionment factor (divide each                                                                                                                                                          37
    388B amount     line             line by carry8A;        decimalsix to places)                                                                       . . . . .  . a.   9  1234567890               b9  1234567890        c9  1234567890           38
    39                                           Enter amounts on Form M4T, line 2.                                                                                                                                                                   39
    40                                                                                                                                                                                                                                                40
    41   MINIMUM FEE CALCULATION (see inst., pg. 13)                                                                                                                                                                                                  41
    42   10                                                  Adjustments (see inst., pg. 13 and 14; attach schedule)  . . .  .                                   a10           1234567890              b10 1234567890        c10 1234567890           42
    43                                                                                                                                                                                                                                                43
    44  11lines 4,   Add 5, and8                                           10                           . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . . a.11  .  .   1234567890              b11 1234567890        c11 1234567890           44
    45                                                                                                                                                                                                                                                45
    46  12                                                   Minimum fee(see table below)  . . .  . . . . . .  . . . . .  . . . . . . .  .a. 12  .                             1234567890              b12 1234567890        c12 1234567890           46
    47       Enter amounts on Form M4T, line 16.                                                                                                                                                                                                      47
    48                                                                                                                                                                                                                                                48
    49                                                                                                                                                                                                                                                49
    50                                                                                                                                                                                                                                                50
    51                                           Minimum Fee Table                                                                                                                                                                                    51
    52                                           If the amount                                                                             Enter this amount                                                                                          52
    53                                           on line 11 is:                                                                            on line 12:                                                                                                53
    54                                           less than $1,220,000   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $0                                                                                                                 54
    55                                           1,220,000 to $2,439,999   . . . . . . . . . . . . . . . . . . . . . .    $250                                                                                                                        55
    56                                           $2,440,000 to $12,199,999   . . . . . . . . . . . . . . . . . .    $730                                                                                                                              56
    57                                           $12,200,000 to $24,389,999   . . . . . . . . . . . . . . . .    $2,440                                                                                                                               57
    58                                           $24,390,000 to $48,779,999   . . . . . . . . . . . . . . . .    $4,890                                                                                                                               58
    59                                           $48,780,000 or more   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $12,220                                                                                                             59
    60                                                                                                                                                                                                                                                60
    61                                                                                                                                                                                                                                                61
    62                                                                                                                                                                                                                                                62
    63                                                                                                                                                                                                                                                63
                                                                                                                                                                              9995
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    1                                                                                                                                                                                      1
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    3                                                                                                                                                                                      3
    4                                                                     NEAR FINAL DRAFT 8/6/24                                                                                          4
    5                                                                                                                                                                                      5
    6                                                                                                                                                      *244311*6
    7                                                                                                                                                                                      7
    8                                                                                                                        B1                 B2                       B3                8
        2024 M4T, Tax Calculation
    9                                                                                                              Single/designated filer                                                 9
    10                                                                                                                                                                                     10
    11                                                   Corporation Name                                         NAMEXXXXXX                    NAMEXXXXXX            NAMEXXXXXX           11
    12                                                                                                                                                                                     12
    13                                                   FEIN                                                     1234567890                    1234567890            1234567890           13
    14                                                                                                                                                                                     14
    15                                                   Minnesota Tax ID                                         1234567890                    1234567890            1234567890           15
                 
    16   1  Minnesota apportionable income                                                                                                                                                 16
    17      (enter amount from M4I, line 9, in each column)   . . . .  . . . . .  . a1                            1234567890               b1   1234567890   c1       1234567890           17
    18                                                                                                                                                                                     18
    19   2  Apportionment factor (from M4A, line 9)   . . .  . . . . . .  . . . . .  .  . a2                      1234567890               b2   1234567890   c2       1234567890           19
    20   3  Net income apportioned to Minnesota                                                                                                                                            20
    21      (multiply line 1 by line 2)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  . a3     1234567890               b3   1234567890   c3       1234567890           21
    22  4a  Minnesota nonapportionable income                                                                                                                                              22
    23      (see inst., pg. 15; attach schedule)  . . .  . . . . . .  . . . . .  . . . . . .  . a4a               1234567890               b4a  1234567890        c4a 1234567890           23
    24  4b  Minnesota nonunitary partnership income                                                                                                                                        24
    25      (see inst., pg. 15; attach schedule)  . . . . .  . . . . .  . . . . . .  . . . .  . a4b               1234567890               b4b  1234567890   c4b      1234567890           25
    26                                                                                                                                                                                     26
    27   5  Taxable net income (add lines 3, 4a, and 4b)  . . .  . . . . . .  . . . .  . a5                       1234567890               b5   1234567890   c5       1234567890           27
    28                                                                                                                                                                                     28
    29   6  Net operating loss deduction (from NOL)   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a6           1234567890               b6   1234567890   c6       1234567890           29
    30                                                                                                                                                                                     30
    31   7  Subtract line 6 from line 5    . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .a  7       1234567890               b7   1234567890   c7       1234567890           31
    32                                                                                                                                                                                     32
    33   8  Deduction for dividends received (see inst., pg. 15) . . .  . . . . .  . a8                           1234567890               b8   1234567890   c8       1234567890           33
    34                                                                                                                                                                                     34
    35   9  Taxable income (subtract line 8 from line 7)   . . .  . . . . . .  . . . .  . a9                      1234567890               b  9 1234567890   c9       1234567890           35
    36  10  Regular tax (multiply line 9 by 0.098;                                                                                                                                         36
    37      if result is zero or less, leave blank)   . .  . . . . . .  . . . . . .  . . . . .  . a10             1234567890               b10  1234567890   c10      1234567890           37
    38                                                                                                                                                                                     38
    39  11  Alternative minimum tax (AMT) (from AMTT, line 10)  .  . . .  . a11                                   1234567890               b11  1234567890   c11      1234567890           39
    40                                                                                                                                                                                     40
    41  12  Add lines 10 and 11  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . .  . a12     1234567890               b12  1234567890   c12      1234567890           41
    42                                                                                                                                                                                     42
    43  13  AMT credit (from AMTT, line 13) . . .  . . . . . .  . . . . .  . . . . . . .  .  . a13                1234567890               b13  1234567890   c13      1234567890           43
    44                                                                                                                                                                                     44
    45  14  Minnesota credit for increasing research activities                                                                                                                            45
    46      (from RD, line 45)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . .  . a14  1234567890               b14  1234567890   c14      1234567890           46
    47                                                                                                                                                                                     47
    48  15  Subtract lines 13 and 14 from line 12 . . .  . . . . . .  . . . . .  . . . .  . a15                   1234567890               b15  1234567890   c15      1234567890           48
    49                                                                                                                                                                                     49
    50  16  Minimum fee (from M4A, line 12)   . . .  . . . . . .  . . . . .  . . . . . . .  . a16                 1234567890               b16  1234567890   c16      1234567890           50
    51                                                                                                                                                                                     51
    52  17  Tax liability by corporation (add lines 15 and 16)   . . .  . . . . .  . a17                          1234567890               b17  1234567890   c17      1234567890           52
    53                                                                                                                                                                                     53
    54  18  Film Production Tax Credit . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .a18           1234567890               b18  1234567890   c18      1234567890           54
    55                                                                                                                                                                                     55
    56      Enter the credit certificate number: TAXC -  1234567890                                                                                                                        56
    57                                                                                                                                                                                     57
    58  19  Tax Credit for Owners of Agricultural Assets (see inst.) . . .  . a.19                                1234567890               b19  1234567890  c19       1234567890           58
    59                                                                                                                                                                                     59
    60  20  Employer Transit Pass Credit(from ETP, line 4) . . .  . . . . . .  . a20.                             1234567890               b20  1234567890  c20       1234567890           60
    61                                                                                                                                                                                     61
    62                                                                                                                                                                                     62
    63                                                                                                                                                            Continued next page      63
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    1                                                                                                                                                                                          1
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    3                                                                                                                                                                                          3
    4                                                             NEAR FINAL DRAFT 8/6/24                                                                                                      4
        2024 M4T, Page 2
    5                                                                                                                                                                                          5
    6                                                                                                                                                          *244321*6
    7                                                                                                                                                                                          7
    8                                                                                                                          B1                      B2                     B3               8
    9                                                                                                                  Single/designated filer                                                 9
    10                                                                                                                                                                                         10
    11                                               Corporation Name                                               NAMEXXXXXX                     NAMEXXXXXX         NAMEXXXXXX               11
    12                                                                                                                                                                                         12
    13                                               FEIN                                                           1234567890                     1234567890         1234567890               13
    14                                                                                                                                                                                         14
    15                                               Minnesota Tax ID                                               1234567890                     1234567890         1234567890               15
               
    16                                                                                                                                                                                         16
    17                                                                                                                                                                                         17
    18  21  State Housing Tax Credit  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a21           1234567890                 b21 1234567890   c21   1234567890               18
    19                                                                                                                                                                                         19
    20     Enter the credit certificate number from Minnesota Housing: SHTC -                                       1234 -     1234567890                                                      20
    21                                                                                                                                                                                         21
    22  22 Short Line Railroad Infrastructure Modernization Credit  . .  . a22                                      1234567890                 b22 1234567890   c22   1234567890               22
    23  23  Credit for Sales of Manufactured Home Parks to                                                                                                                                     23
    24     Cooperatives  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a23  1234567890                 b23 1234567890   c23   1234567890               24
    25                                                                                                                                                                                         25
    26  24  Carryover credits from prior years (see instructions)   .  . . . .  . a24                               1234567890                 b24 1234567890   c24   1234567890               26
    27     D — Credit                     E — Certificate Number                                                    F — Unused Credit               G — MNID                                   27
    28                                                                                                                                                                                         28
    29     d1 1234567890                  e1   1234567890                                                           f1 1234567890                   g1 1234567890                              29
    30                                                                                                                                                                                         30
    31     d2 1234567890                  e2   1234567890                                                           f2 1234567890                   g2 1234567890                              31
    32                                                                                                                                                                                         32
    33     d3 1234567890                  e3   1234567890                                                           f3 1234567890                   g3 1234567890                              33
    34                                                                                                                                                                                         34
    35  25  LIFO Recapture Tax Deferral   . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a25             1234567890                 b25 1234567890   c25   1234567890               35
    36                                                                                                                                                                                         36
    37  26  Add lines 18 through 25 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .a26            1234567890                 b26 1234567890   c26   1234567890               37
    38                                                                                                                                                                                         38
    39  27  Subtract line 26 from line 17  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  .  a27            1234567890                 b27 1234567890   c27   1234567890               39
    40                                                                                                                                                                                         40
    41  28  Add all amounts on line 27. This is your MINNESOTA TAX LIABILITY                                                          28           1234567890                                  41
    42     Enter on Form M4, line 1.                                                                                                                                                           42
    43                                                                                                                                                                                         43
    44                                                                                                                                                                                         44
    45                                                                                                                                                                                         45
    46                                                                                                                                                                                         46
    47                                                                                                                                                                                         47
    48                                                                                                                                                                                         48
    49                                                                                                                                                                                         49
    50                                                                                                                                                                                         50
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    52                                                                                                                                                                                         52
    53                                                                                                                                                                                         53
    54                                                                                                                                                                                         54
    55                                                                                                                                                                                         55
    56                                                                                                                                                                                         56
    57                                                                                                                                                                                         57
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