2024 AMTT, Alternative Minimum Tax
Calculation of Tax                                                                                                                                                                           B1                     B2                      B3
                                                                                                                                                                                             Single/designated filer
                                                                                                                                    Corporation Name 

Unitary businesses: Complete a                                                                                                      FEIN 
column for each member with 
nexus in Minnesota.                                                                                                                 Minnesota Tax ID  

                                                                                                                                                                                             You must round amounts to nearest whole dollar.
AMT computation
 1Alternative           minimum taxable income                                                                   (from AMTI, line 9)  . . . .  . . . .  1

  2    Apportionment factor (from M4A, line 9)   . . . .  . . . . . . .  . . . . .  . . . . . 2 

  3    Multiply line 1 by line 2  . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . 3 

  4  Minnesota          nonapportionable income                                                                  (from M4T, line 4a) . . .  . . . . .  4
  5    Add lines 3 and 4. If result is zero or less, skip lines 6a, 6b, 
     and and6,                  leave 7 blankline                                                              . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  5
 6 a                            Alternative          taxminimum       net-operating-loss(AMT)                                  
                                    deduction (see instructions below)  . . .  . . . . . .  . . . . .  . . . . . . .  . . 6a 
     b  Deduction for dividends received (from M4T, line 8;
                                    do not exceed 90 percent of line 5)  . . .  . . . . . .  . . . . .  . . . . . . .  .  . 6b 
     Total (add lines 6a and 6b; do not exceed 
     90 percent of line 5)                                                                            . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  6
 7  Minnesota alternative minimum taxable income 
     (subtract line 6 from line 5)    . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  7

  8  Tentative          minimum tax                                                                 (multiply line 7 by 0.058)  . . .  . . . . . .  . . . . .  .  8

  9  Regular            tax                                                                   (from M4T, line 10)    . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  9

 10  AMT (subtract line 9 from line 8; if result is zero or less, leave blank)  . . 10                                                    
     Enter amounts on M4T, line 11.

AMT credit
 11  AMT credit carryover from 2023 (from 2023 AMTT, line 15)  .  . . . . 11 

 12  Subtract line 8 from line 9 (if result is zero or less, leave blank) . . . 12 
 13  AMT credit (enter the amount from line 11 or 12,
     whichever is less) .. ..... ....... ..... ...... ...... ..... .... 13                                                                  
     Enter amounts on M4T, line 13.

AMT carryover calculation
 14  Add lines 10 and 11  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 14                           

 15  AMT credit carried to 2025 (subtract line 13 from line 14) . . .  . . . . 15 

Instructions for line 6a
A net operating loss must include all adjustments and preference items listed on Schedule AMTI (including the adjusted 
current earnings statement) in order to be used as an alternative tax net operating loss. Net operating losses may be carried 
forward only. The carry forward period is 15 years. Attach a schedule showing the computation of your alternative tax  
net-operating-loss deduction. The amount on line 6a must not exceed 90 percent of line 5.

                                                                                                                                         9995