Estimated Unrelated Business Income Tax (UBIT) for 2010

banks require up to three business days to 
Filing requirementsPaying electronically
An organization with an estimated tax You’re required to pay electronically if your transfer funds.
of more than $500 must make quarterly total unrelated business income tax liability Credit card. You can pay by credit card 
payments based on its required annual for the 12-month period ending June 30, through Official Payments Corpora-
payment. An organization is not required to 2009, is $10,000 or more. Also, if you’re tion, a national credit-card payment 
pay estimated taxes the first year it is subject required to pay any Minnesota business tax service. You will be charged a fee by 
to tax in Minnesota.electronically, such as sales or withholding Official Payments for this service. Go 
tax, you’re required to pay all Minnesota to www.officialpayments.com or call 
Required annual payment. The required 
taxes electronically.1-800-272-9829.
annual payment is the lesser of 100 percent 
of the prior year’s tax liability or 100 per-Failure to pay electronically when required 
cent of the current year’s tax liability. The may result in a penalty being assessed. The Paying by check
required annual payment must be paid in penalty is 5 percent of each payment that If you’re not required to pay electronically 
equal installments unless certain exceptions should have been remitted electronically, and are paying by check, complete and 
apply (see instructions for Schedule M15NP, but was remitted by some other means.submit an M45 payment voucher with your 
Additional Charge for Underpayment of check to ensure your payment is properly 
Estimated Tax).Electronic payment optionscredited to your account. Your check autho-
Do not use M45 payment vouchers if you pay rizes us to make a one-time electronic funds 
Due dates. Quarterly installments are due electronically. transfer from your account. You may not 
by the 15th day of the third, sixth, ninth receive your canceled check.
and 12th months of your tax year. Install-Free e-File Minnesota system. We encour-
ments for a short tax year are due in equal age you to pay electronically using our free All information requested on the voucher is 
payments on the 15th day of the third, sixth, e-File Minnesota system (Internet or phone required to process your payment, including 
ninth and final months. No installments are version). Note: If you’re using the system your Minnesota tax ID number.
required for a short tax year of fewer than for the first time and you need a temporary For the tax year ending date, enter the last 
four months.password, call our Registration Services of-day of the tax year for which the estimated 
fice at 651-282-5225 or 1-800-657-3605.
Underpaying installments. If you under-tax payment is being made. For example, 
pay or did not pay any installment by the To pay, go to www.taxes.state.mn.us. If you if your tax year ends on Dec. 31, 2010, you 
due date, an additional charge for under-don’t have Internet access, you can pay by would enter “123110” for all four payments.
payment will be added to your tax (see phone at 1-800-570-3329. Do not send a deposit form if you paid elec-
Schedule M15NP).ACH credit or Fed Wire. If you use other tronically or if no payment is due. 
Determining your estimated tax. Com-electronic payment methods, such as ACH 
plete federal Form 990W to determine your credit method or Fed Wire, be sure to check Information and assistance
2010 federal estimated tax. Then use your with your bank or Fed Wire representative Website:  www.taxes.state.mn.us
2009 Form M4NP as a worksheet to deter-to find out when to initiate the payment in Email: ubi.taxes@state.mn.us
mine your Minnesota 2010 estimated tax. order for it to be received on time. Some Phone: 651-297-5199 (TTY: Call 711 for 
 Minnesota Relay) 

Record of estimated tax payments

Enter the payments you make during the year below, and use this record to prepare your 2010 Form M4NP .  
Do not attach this record to your return. Keep it with your 2010 tax records. 
Do not include payments made to the Internal Revenue Service, payments for a balance due on previous years’ Minnesota income tax 
returns, payments on an audit report or amended return, or payments for penalties or interest.

1  Amount of 2009 refund applied to your 2010 estimated tax (from line 30 of your 2009 Form M4NP)  ......... 1 
2  Payments made:
	a.	First	quarter:	check	or	conirmation	#	 date  amount 
	b.	Second	quarter:	check	or	conirmation	#	 date  amount 
	c.	Third	quarter:	check	or	conirmation	#	 date  amount 
	d.	Fourth	quarter:	check	or	conirmation	#	 date  amount 
 Line 2 total (add payment amounts for all four quarters)  ............................................. 2 
3 Total (add lines 1 and 2)   ........................................................................ 3  
Stock No. 4510845 Enter this amount on your 2010 Form M4NP as your total estimated tax payments made.