Enlarge image | 1 1 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30NEAR32 FINAL34 36 DRAFT38 408/1/2442 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 4 5 5 6 *246651*6 7 7 2024 M4NP, Unrelated Business Income Tax (UBIT) Return 8 8 9 For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business 9 10 income. Refer to 2024 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us. 10 11 11 12 Tax year beginning (MM/DD/YYYY) MM/ DD /YYYY , and ending (MM/DD/YYYY) MM/ DD /YYYY (required) 12 13 13 14 NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXX 1234567890 1234567890 14 15 Name of Organization FEIN Minnesota Tax ID (Required) 15 16 MAILING ADDRESSXXXXXXXXXXXX 16 17 Mailing Address X Check if New Address This Organization Files Federal Form (Check one) 17 18 CITYXXXXXXXXXX COUNTYXX MN 55555 X 990-T X 1120-C X 1120-H X 1120-POL 18 19 City County State ZIP Code Exempt Under IRS Section (Check one) 19 20 Check All Amended Under Filing Final Return to(refer inst., 4)pg. X 501(c)( XXX) X 528 X Other:XXXXXX20 21 That Apply: X Return X an Extension X Enter Close Date: XXXXX Enter your NAICS Codes (Refer to inst., pg. 4) 21 22 / 22 12345678900000 00000000000000 23 Are you filing a combined income return? X Yes X No 23 24 Was any business conducted outside of Minnesota? 24 25 Check reportingif Tax Position (Enclose Disclosure TPD) Form X X Yes (Complete and attach schedule M4NPA) X No 25 26 26 27 1 Federal taxable income before net operating loss and specific deduction You must round amounts to nearest whole dollar. 27 28 (total from all federal Form 990-T Schedule As, Part II line 16; 1120-C, line 25c; 28 29 1120-H, line 17; or 1120-POL, line 17c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1234567890 29 30 30 31 2 Total additions to federal taxable income (from Form M4NPI, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1234567890 31 32 32 33 3 Federal taxable income after additions (add lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1234567890 33 34 34 35 4 Total subtractions from federal taxable income (from Form M4NPI, line 2) . . . . . . . . . . . . . . . . . . . . . . 4 1234567890 35 36 36 37 5 Federal taxable income (loss) after subtractions (refer to instructions). If you conducted business both 37 38 within and outside Minnesota, complete Form M4NPA (refer to to instructions, pg. 4). If 100% of your 38 39 activities were conducted in Minnesota, do not complete Form M4NPA. Enter line 5 on line 6. . . . . . 5 1234567890 39 40 40 41 6 Minnesota taxable net income (loss) (from Form M4NPA, line 10.) If 100% of your activities 41 42 were conducted in Minnesota, enter amount from line 5 above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1234567890 42 43 43 44 7 Minnesota net operating loss deduction (from Form M4NP NOL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1234567890 44 45 45 46 8 Subtract line 7 from line 6 (if zero or less, enter zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1234567890 46 47 47 48 9 Total deductions from taxable net income (from Form M4NPI, line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 1234567890 48 49 49 50 10 Taxable income (subtract line 9 from line 8; if zero or less, enter zero) . . . . . . . . . . . . . . . . . . . . . . . . . .10 1234567890 50 51 51 52 11 Regular tax (multiply line 10 by 9.8% [0.098]; if zero or less, enter zero) . . . . . . . . . . . . . . . . . . . . . . . . .11 1234567890 52 53 53 54 12 Proxy tax (refer to instructions, pg. 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 1234567890 54 55 55 56 13 Tax before credits (add lines 11 and 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 1234567890 56 57 57 58 14 Total credits against tax (from Form M4NPI, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 1234567890 58 59 59 60 15 Minnesota tax liability (subtract line 14 from line 13; if zero or less, enter zero) . . . . . . . . . . . . . . . . . 15 1234567890 60 61 61 62 Continued next page 62 63 9995 63 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 65 65 |
Enlarge image | 1 1 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30NEAR32 FINAL34 36 DRAFT38 408/1/2442 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 2024 M4NP, UBIT Return Page 2 (continued) 4 5 5 6 6 7 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX 1234567890 1234567890 7 8 Name of Organization FEIN Minnesota Tax ID 8 9 16 Minnesota Nongame Wildlife Fund donation (refer to instructions, pg. 4) . . . . . . . . . . . . . . . . . . . . . . 16 1234567890 9 10 10 11 17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 1234567890 11 12 12 13 18 Total refundable credits (from Form M4NPI, line 5) . . . . . . . . . . . . . . 18 1234567890 13 14 14 15 19 Amount credited from your 2023 Form M4NP, line 32 . . . . . . . . . . . 19 1234567890 15 16 16 17 20 2024 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 1234567890 17 18 18 19 21 2024 extension payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 1234567890 19 20 20 21 22 Total refundable credits and payments (add lines 18, 19, 20, and 21) . . . . . . . . . . . . . . . . . . . . . . . . . 22 1234567890 21 22 22 23 23 Subtract line 22 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 1234567890 23 24 24 25 24 Penalty (determine from worksheet in the instructions, pg. 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 1234567890 25 26 26 27 25 Interest (determine from worksheet in the instructions, pg. 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 1234567890 27 28 28 29 26 Additional charge for underpayment of estimated tax (from Form M15NP, line 17) . . . . . . . . . . . . . . 26 1234567890 29 30 27 Tax, Nongame Wildlife Fund donation, penalty, interest and additional 30 31 charge for underpayment of estimated tax (add lines 17, 24, 25, and 26) . . . . . . . . . . . . . . . . . . . . . . 27 1234567890 31 32 32 33 28 Amount from line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 1234567890 33 34 34 35 29 Amount from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 1234567890 35 36 36 37 30 AMOUNT DUE. If line 28 is more than or equal to line 29, subtract line 29 from 28 . . . . . . . . . . . . . . 30 1234567890 37 38 38 39 Payment method: X Electronic X Check X Amended Return Payment by Check 39 40 (Refer to instructions, page 2.) 40 41 41 42 31 OVERPAYMENT. If line 29 is more than line 28, 42 43 subtract line 28 from line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 1234567890 43 44 44 45 32 Amount of line 31 to be credited to your 2025 estimated tax . . . . . . 32 1234567890 45 46 46 47 33 Refund (subtract line 32 from line 31) . . . . . . . . . . . . . . . . . . . . . . . . . 33 1234567890 47 48 48 49 To have your refund direct deposited, enter your banking information below. 49 50 Account Type: 50 51 X Checking X Savings 1234567890123456 1234567890123456789 51 52 Routing Number Account Number (use an account not associated with any foreign banks) 52 53 I declare that this return correctis and complete to the best my knowledgeof and belief. 53 54 TITLE MM/DD/YYYY 6515555555 54 55 Authorized Signature Title Date (MM/DD/YYYY) Daytime Phone 55 56 1234567890000000 MM/DD/YYYY 6515555555 56 57 Signature of Preparer PTIN Date (MM/DD/YYYY) Prepayer’s Daytime Phone 57 58 EMAIL ADDRESS FOR CORRESPONDENCE XXXXXXXXXX 58 59 Email for Address Correspondence, Desired if This email address belongs to (check one) X Employee X Paid Preparer59 60 60 61 Attach a complete copy of your federal Form 990-T, 1120-C, 1120-H or 1120-POL and all supporting schedules. X I authorize the Minnesota 61 62 Mail to: Minnesota Department of Revenue, Mail Station 1257, 600 N. Robert St., St. Paul, MN 55146-1257 Department of Revenue 62 to discuss this tax return with 63 9995 the paid preparer listed here. 63 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 65 65 |
Enlarge image | 1 1 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30NEAR32 FINAL34 36 DRAFT38 408/1/2442 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 4 5 5 6 *246651* 6 7 7 2024 M4NPI, Income Adjustments, Deductions and Credits 8 8 9 For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business 9 10 income. Refer to 2024 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us. 10 11 11 12 12 13 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX 1234567890 1234567890 13 14 Name of Organization FEIN Minnesota Tax ID 14 15 15 16 You must round amounts 16 17 1 Additions to federal taxable income due to changes not adopted by Minnesota to nearest whole dollar. 17 18 Enter on Form M4NP, line 2 (you must provide a brief explanation below) 18 19 BRIEF EXPLANATION HERE XXXXXXXXXXX . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1234567890 19 20 20 21 2 Subtractions from federal taxable income 21 22 a Advertising revenues from a newspaper published by a 22 23 section 501(c)(4) organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 1234567890 23 24 b Lawful gambling expenditures under Minnesota Statutes, Chapter 349, 24 25 not deducted on federal return (refer to instructions, pg. 7) . . . . . . . . . . . . . . 2b 1234567890 25 26 c Charitable contributions (refer to instructions, pg. 7) . . . . . . . . . . . . . . . . . . . 2c 1234567890 26 27 d Subtractions due to federal changes not adopted by Minnesota 27 28 (you must provide a brief explanation below) . . . . . . . . . . . . . . . . . . . . . . . . . . 2d 1234567890 28 29 BRIEF EXPLANATION HERE XXXXXXXXXXXXX 29 30 e Other subtractions from income (you must provide a brief explanation below) 30 31 BRIEF EXPLANATION HERE XXXXXXXXXXXXX . . 2e 1234567890 31 32 32 33 Total subtractions (add lines 2a through 2e) Enter on Form M4NP, line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1234567890 33 34 34 35 3 Deductions from taxable net income 35 36 a Federal specific specialor deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3a. . 1234567890 36 37 b Other deductions (you must provide a brief explanation below) 37 38 BRIEF EXPLANATION HERE XXXXXXXXXXXXX . . 3b 1234567890 38 39 39 40 Total deductions from taxable net income (add lines 3a and 3b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1234567890 40 41 Enter on Form M4NP, line 9. 41 42 4 Credits against tax 42 43 a Employer Transit Pass Credit (from Form ETP, line 4) . . . . . . . . . . . . . . . . . . . . 4a 1234567890 43 44 44 45 b SEED Capital Investment Credit (refer to instructions, pg. 7) . . . . . . . . . . . . . . 4b 1234567890 45 46 46 47 c Tax Credit for Owners of Agricultural Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 1234567890 47 48 48 49 d Manufactured Home Park Credit (from Form MHP, part 2, line 2)... ...... . 4d 1234567890 49 50 e Other credits against tax (you must provide a brief explanation below) 50 51 BRIEF EXPLANATION HERE XXXXXXXXXXXXX . . 4e 1234567890 51 52 52 53 Total credits against tax (add lines 4a through 4e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1234567890 53 54 Enter on Form M4NP, line 14. 54 55 5 Refundable credits 55 56 a Historic Structure Rehabilitation Credit (attach credit certificate) 56 57 and enter NPS project number 1234567890 . . . . . . . . . . . . . . . . . 5a 1234567890 57 58 b Other refundable credits (you must provide a brief explanation below) 58 59 BRIEF EXPLANATION HERE XXXXXXXXXXXXX . . 5b 1234567890 59 60 60 61 Total refundable credits (add lines 5a and 5b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1234567890 61 62 Enter on Form M4NP, line 18. 62 63 9995 63 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 65 65 |
Enlarge image | 1 1 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30NEAR32 FINAL34 36 DRAFT38 408/1/2442 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 4 5 5 6 *246651*6 7 7 8 2024 M4NPA, Apportionment Calculation 8 9 9 10 For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business 10 11 income. Refer to 2024 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us. 11 12 12 13 If you conducted business both within and outside Minnesota during the year, complete Schedule M4NPA to determine your 13 14 Minnesota source income. Do not complete this schedule if you conducted all your business in Minnesota during the tax year. 14 15 15 16 16 17 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX 1234567890 1234567890 17 18 Name of Organization FEIN Minnesota Tax ID 18 19 You must round amounts 19 20 to nearest whole dollar. 20 21 A B 21 22 Minnesota Total 22 23 23 24 1 Federal taxable income (loss) (from Form M4NP, line 5) ... ... 1 1234567890 24 25 25 26 2 Total nonapportionable income . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1234567890 26 27 27 28 3 Total apportionable income 28 29 (subtract line 2 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1234567890 29 30 30 31 4 Sales or receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 123456789 123456789 31 32 32 33 5 Sales of non-filing entities (refer to inst., pg. 10) ... ...... ..... ....... ..... ...... ... 5 123456789 123456789 33 34 34 35 6 Total sales or receipts (add lines 4 and 5) (Financial institutions: refer to inst., pg. 11) . . . . 6 123456789 123456789 35 36 36 37 7 Minnesota apportionment factor (divide line 6A 37 38 amount by line 6B; carry to six decimal places) . ...... ..... . 7 1234567890 38 39 39 40 8 Net income apportioned to Minnesota 40 41 (multiply line 3 by line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1234567890 41 42 42 43 9 Minnesota nonapportionable income . . . . . . . . . . . . . . . . . . . . . 9 1234567890 43 44 44 45 10 Minnesota taxable income 45 46 (add lines 8 and 9) Enter on Form M4NP, line 6 .. ..... .... 10 1234567890 46 47 47 48 48 49 49 50 50 51 51 52 52 53 53 54 54 55 55 56 56 57 57 58 58 59 59 60 60 61 61 62 62 63 9995 63 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 65 65 |