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2024 M15C, Additional Charge for Underpayment of Estimated Tax
8 C corporations must use Schedule M15C to determine the additional charge for underpayment of estimated tax. 8
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10 NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX 123456789 123456789 10
11 Name of Corporation/Designated Filer FEIN Minnesota Tax ID 11
12 12
13 You must round amounts 13
to nearest whole dollar.
14 14
15 1 Enter your 2024 tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 123456789 15
16 If less than $500, do not complete this form. You owe no additional charge. 16
17 2 Enter your 2023 tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 123456789 17
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19 3 Required annual payment . Enter the amount from line 1 or line 2, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . 3 123456789 19
20 Exceptions: If you did not file a 2023 return or filed a return for less than a full 12-month period 20
21 in the preceding tax year, or you did not have a 2023 tax liability, you must enter the amount 21
22 from line 1 . Large corporations, read special instructions on back and enter the amount from line 1. 22
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24 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 24
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26 4 Enter the due dates(see instructions) . . . . . . . . . .4 . 123456789 123456789 123456789 123456789 26
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28 5 Required installments(see instructions) . . . . . . . . .5 123456789 123456789 123456789 123456789 28
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30 6 Amount paid each period(see instructions) . . . . . .6 123456789 123456789 123456789 123456789 30
31 Complete lines 7–13 for one column before 31
32 completing the next column. For the first column 32
33 only, enter the amount from line 6 on line 10 . 33
34 7 Enter the amount from line 13 of the previous column . . . . . . . . . . . .7 . 123456789 123456789 123456789 34
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36 8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 . . .123456789 123456789 123456789 36
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38 9 Add lines 11 and 12 of the previous column . . . . . . . . . . . . . . . . . . . .9 . . 123456789 123456789 123456789 38
39 10 Subtract line 9 from line 8 . 39
40 result is If zero leaveless, or blank . . . . . . . . . . . .10 123456789 123456789 123456789 123456789 40
41 11 Remaining underpayment from previous 41
42 period . If line 10 is zero, subtract line 8 42
43 9. line from Otherwise, leave blank . . . . . . . . . . . . . . . . . . . . . . . . . . .11 . . 123456789 123456789 123456789 43
44 12 UNDERPAYMENT. If line 10 is less than or 44
45 equal to line 5, subtract line 10 from line 5, 45
46 enter the result and go to line 6 of the next 46
47 column . Otherwise, go to line 13 . . . . . . . . . . . . .12 123456789 123456789 123456789 123456789 47
48 13 OVERPAYMENT. If line 5 is less than line 10, 48
49 subtract line 5 from line 10 and enter the 49
50 result . Go to line 6 of the next column . . . . . . . . . 13 123456789 123456789 123456789 123456789 50
51 14 Date underpayment is paid or the 15th day 51
52 of the third month following the tax year, 52
53 whichever is earlier . . . . . . . . . . . . . . . . . . . . . . . . .14 123456789 123456789 123456789 123456789 53
54 15 Number of days from the due date on 54
55 line 4 to the date on line 14 . . . . . . . . . . . . . . . . . . 15 123456789 123456789 123456789 123456789 55
56 16 Additional charge 56
57 (line 15 ÷ 365 .05 × × line 12) . . . . . . . . . . . . . . . .16 . 123456789 123456789 123456789 123456789 57
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59 17 TOTAL. Add amounts on line 16 . Enter this amount on M4, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 123456789 59
60 Attach this schedule to your Form M4. 60
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