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    3                                                                                                                   NEAR FINAL DRAFT 8/1/24                                                                                                                  3
    4                                                                                                                                                                                                                                                            4
    5                                                                                                                                                                                                                                                            5
    6                                                                                                                                                                                                                       *244911*6
    7                                                                                                                                                                                                                                                            7
    8                                                                                                                                                                                                                 Do not use staples on anything you submit. 8
       2024 M4X, Amended 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 CORPORATION                                                                                                                                                                   123456789                      123456789                            12
    13 Name of Corporation/Designated Filer                                                                                                                                                  FEIN                           Minnesota Tax ID                     13
    14 MAILING ADDRESS                                                                                                                                                                       123456789                                                           14
    15 Mailing Address                                                                                                                                                                       Date Original Return was Filed                                      15
    16                                                                                                                                                                                                                                                           16
    17 CITYXXXXXXXXXXXXXXXXXXXXXX City                                                                                                                                                       MN         State               55555ZIP Code                        17

    18 X    Check if filing a combined income return                                                                    X   Check if reporting Tax Position Disclosure (Enclose Form TPD)                                                                        18
    19                                                                                                                                                                                                                                                           19
    20 Check if a member of the group (place an X in all that apply):                                                                                                Check box to indicate the reason you are amending:                                          20
    21 X   is Claiming Public Law 86-272                                                                X   is in Bankruptcy                                        X   IRS Adjustment                             X   Net Operating Loss                        21
    22                                                                                                                                                                                                                                                           22
    23 X   Owns a Captive Insurance Company                                                            X   is a Co-op                                               X   Amended Federal Return                     X   Other                                     23
    24                                                                                                                                                                                                                                                           24
                                                                                                                                                                                                    A                       B                C
    25                                                                                                                                                                                     As Previously Reported     Net Change          Corrected Amounts      25
    26 You must round amounts to nearest whole dollar.                                                                                                                                                                                                           26
    27   1             Minnesota net income or (loss)(see instructions)  . . .  . . . . . .  . . . . .  . . . . . .  .1   .  .                                                             123456789                123456789             123456789              27
    28                                                                                                                                                                                                                                                           28
    29   2             Nonapportionable income (loss) or                                                    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . 2   . .  .  123456789                123456789             123456789              29
    30                                                                                                                                                                                                                                                           30
    31   3             Minnesota apportionable income                                                   (subtract line 2 from line 1)   . . . .  . . . . .  . . 3  .                       123456789                123456789             123456789              31
    32                                                                                                                                                                                                                                                           32
    33   4             Apportionment factor                                     . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . 4  . . .  .123456789                     123456789             123456789              33
    34                                                                                                                                                                                                                                                           34
    35   5                         Net apportionedincome to Minnesota                                           (multiply line 3 by line 4)  . . .  . . . . . .  . 5  .                    123456789                123456789             123456789              35
    36                                                                                                                                                                                                                                                           36
    37  6a                         Minnesota nonapportionable (income) loss or                                              (see instructions)  . . .  . . . . . . 6a  .                   123456789                123456789             123456789              37
    38                                                                                                                                                                                                                                                           38
    39  6b  Minnesota nonunitary partnership (income) or loss                                                                         (see instructions)  . . . . 6b                       123456789                123456789             123456789              39
    40                                                                                                                                                                                                                                                           40
    41   7             Net operating loss deduction                                            (15-year carryforward only)    . . . . .  . . . . . . .  . . 7  .                           123456789                123456789             123456789              41
    42                                                                                                                                                                                                                                                           42
    43   8             Deduction received for dividends                                                  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  8  . . .    123456789                123456789             123456789              43
    44                                                                                                                                                                                                                                                           44
    45   9             lines Add 6 through 8                                    . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . 9  . . .  .123456789                     123456789             123456789              45
    46                                                                                                                                                                                                                                                           46
    47  10                         Taxable income                              (subtract line 9 from line 5)   . . . . .  . . . . . .  . . . . . .  . . . . . .  .10  .  .                 123456789                123456789             123456789              47
    48                                                                                                                                                                                                                                                           48
    49  11                         Regular franchise tax (multiply line 10 by 9.8% [0.098];                                                                                                                                                                      49
    50      if result is zero or less, leave blank)    . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .11  .  .  .                                                         123456789                123456789             123456789              50
    51                                                                                                                                                                                                                                                           51
    52  12                         Alternative minimum tax                                 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .12  . . .  .  123456789                123456789             123456789              52
    53                                                                                                                                                                                                                                                           53
    54  13  Subtotal (add lines 11 and 12)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . 13. .                                                          123456789                123456789             123456789              54
    55                                                                                                                                                                                                                                                           55
    56  14                         Alternative minimum tax credit                                    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . .14  . .  .   123456789                123456789             123456789              56
    57                                                                                                                                                                                                                                                           57
    58  15             Minnesota credit for increasing research activities                                                           .  .  .  .  .  .  .  .  .  .  .  .  .  . 15  .  .  .  . 123456789.  .  .       123456789             123456789              58
    59                                                                                                                                                                                                                                                           59
    60  16                         Credits against tax prior to fee minimum                                       (add lines 14 and 15)    . . . . .  . . . . . 16  .                      123456789                123456789             123456789              60
    61                                                                                                                                                                                                                                                           61
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    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                                                                                                                                                       NEAR FINAL DRAFT 8/1/24                                                                                                      3
    4                                                                                                                                                                                                                                                                                    4
       2024 M4X, Page 2
    5                                                                                                                                                                                                                                                                                    5
    6                                                                                                                                                                                                                                                   *244921*6
    7                                                                                                                                                                                                                                                                                    7
    8  NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                                              123456789                123456789                        8
    9  Name of Corporation/Designated Filer                                                                                                                                                                                    FEIN                     Minnesota Tax ID                 9
                                                                                                                                                                                                                                     A                  B                C
    10                                                                                                                                                                                                                         As Previously Reported   Net Change     Corrected Amounts 10
    11                                                                                                                                                                                                                                                                                   11
    12  17Subtract                                               16 line 13 line from                                              (if result is zero or less, leave blank)   . . .  . . . . .  .17                            123456789                123456789      123456789         12
    13                                                                                                                                                                                                                                                                                   13
    14  18                 Minimum fee                                                                       . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . .18  .  . .  .123456789                123456789      123456789         14
    15                                                                                                                                                                                                                                                                                   15
    16  19                 Minnesota tax liability                                                                      (add lines 17 and 18)                  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . . 19  .   123456789                123456789      123456789         16
    17                                                                                                                                                                                                                                                                                   17
    18  20                 Film Production Tax Credit  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  .20                                                                             123456789                123456789      123456789 18
    19                                                                                                                                                                                                                                                                                   19
    20     Enter the credit certificate number: TAXC -                                                                                                      123456789                                                                                                                    20
    21                                                                                                                                                                                                                                                                                   21
    22  21                 Tax Credit Ownersfor                                       Agriculturalof Assets                                                  (see instructions)            . . .  . . . . . .  . . 21  .       123456789                123456789      123456789         22
    23                                                                                                                                                                                                                                                                                   23
    24  22  TransitEmployer             Pass Credit                                                                                (from Schedule ETP, line 4)  ...... ..... .....22                                           123456789                123456789      123456789         24
    25                                                                                                                                                                                                                                                                                   25
    26  23State                                                  TaxHousing           Credit                                 . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .23  . . .  .  123456789                123456789      12345678926
    27                                                                                                                                                                                                                                                                                   27
    28                                  Enter the credit certificate number from Minnesota Housing: SHTC -                                                                                              1234 -          123456789                                                        28
    29                                                                                                                                                                                                                                                                                   29
    30  24                 Short Line Railroad Infrastructure Modernization Credit                                                                                                 . . . . . .  . . . . .  . . . . 24  .       123456789                123456789      12345678930
    31                                                                                                                                                                                                                                                                                   31
    32  25Credit           Salesfor                        of Manufactured ParksHome                 to Cooperatives                                                                         .  . . . . . .  . . . 25  .       123456789                123456789      12345678932
    33                                                                                                                                                                                                                                                                                   33
    34  26Carryover                     credits yearsprior from                                                                             (see instructions) . . .  . . . . . .  . . . . .  . . . .26  .  .                  123456789                123456789      12345678934
    35                     D — Credit                                                                                                     E — Certificate Number                                    F — Unused Credit                                                                    35
    36                                                                                                                                                                                                                                                                                   36
    37                     d1                                    123456789                                                                e1       123456789                                        f1     123456789                                                                     37
    38                                                                                                                                                                                                                                                                                   38
    39                     d2                                    123456789                                                                e2       123456789                                        f2      123456789                                                                    39
    40                                                                                                                                                                                                                                                                                   40
    41                     d3                                    123456789                                                                e3       123456789                                        f3      123456789                                                                    41
    42                                                                                                                                                                                                                                                                                   42
    43  27  LIFO Recapture Tax Deferral  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . .  .27                                                                                             123456789                123456789      123456789 43
    44                                                                                                                                                                                                                                                                                   44
    45  28lines Add   through20                               27                                                             . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .28  .  . .123456789                123456789      123456789         45
    46                                                                                                                                                                                                                                                                                   46
    47  29                 Subtract 28 line line 19from                                                                           (if result is zero or less, leave blank)... ...... .. 29   123456789                                                  123456789      123456789         47
    48                                                                                                                                                                                                                                                                                   48
    49  30                 Enterprise Zone Credit (see instructions) ... ...... ..... ...... ...... ...30                                                                                                                      123456789                123456789      123456789 49
    50                                                                                                                                                                                                                                                                                   50
    51  31                 Historic Structure Rehabilitation Credit ... ..... ...... ..... ...... ......31                                                                                                                     123456789                123456789      123456789 51
    52                                                                                                                                                                                                                                                                                   52
    53     Enter National Park Service (NPS) project number:                                                                                                              123456789999                                                                                                   53
    54                                                                                                                                                                                                                                                                                   54
    55  32  Credit for sustainable aviation fuel  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  .32                                                                                                 123456789                123456789      123456789 55
    56                                                                                                                                                                                                                                                                                   56
    57     Enter certificate number from the Department of Agriculture:                                                                                                                       123456789999                                                                               57
    58                                                                                                                                                                                                                                                                                   58
    59  33                 Minnesota backup withholding                                                                                 .... ...... ...... ...... ..... ...... ....33                                          123456789                123456789      12345678959
    60                                                                                                                                                                                                                                                                                   60
    61  34                 Estimated tax and/or extension payments ... ...... ..... ....... ..... ..34                                                                                                                         123456789                               123456789 61
    62                                                                                                                                                                                                                                                                                   62
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    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                                                     NEAR FINAL DRAFT 8/1/24                                                                                                                                               3
    4                                                                                                                                                                                                                           4
       2024 M4X, Page 3
    5                                                                                                                                                                                                                           5
    6                                                                                                                                                                                            *244931*6
    7                                                                                                                                                                                                                           7
    8  NAME OF CORPORATION/DISIGNATED FILERXXXXXX   0123456789000  01234567890                                                                                                                                                  8
    9  Name of Corporation/Designated Filer                                                               FEIN                                                                                       Minnesota Tax ID           9
    10                                                                                                                                                                                                                          10
    11                                                                                                                                                                                                                          11
    12  35  Amount due from original Form M4, line 12 (see instructions)           . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  . 35                          1234567890                 12
    13                                                                                                                                                                                                                          13
    14  36  Total refundable credits and tax paid (add lines 30C through 34C and line 35) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 36                                              1234567890                 14
    15                                                                                                                                                                                                                          15
    16  37  Refund amount from original Form M4, line 17 (see instructions)    . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . 37                                     1234567890                 16
    17                                                                                                                                                                                                                          17
    18  38  Subtract line 37 from line 36 (if result is less than zero, enter the negative amount)   . .  . . . . .  . . . . . .  . . . . . .  .  . 38                                               1234567890                 18
    19                                                                                                                                                                                                                          19
    20  39  Amount from line 29C    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . 39  1234567890                 20
    21                                                                                                                                                                                                                          21
    22  40  Tax you owe. If line 39 is more than line 38, subtract line 38 from line 39.                                                                                                                                        22
    23      (if line 38 is a negative amount, see instructions)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  . 40                   1234567890                 23
    24                                                                                                                                                                                                                          24
    25  41  If you failed to timely report federal changes or the IRS assessed a penalty (see instructions)  . . .  . . . . . .  . . . .  . 41                                                       1234567890                 25
    26                                                                                                                                                                                                                          26
    27  42  Add line 40 and line 41   . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . .  . 42  1234567890                 27
    28                                                                                                                                                                                                                          28
    29  43  Interest (see instructions)   . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . .  . 43  1234567890                 29
    30                                                                                                                                                                                                                          30
    31  44  AMOUNT DUE (add lines 42 and 43). Skip line 45    .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 44                         1234567890                 31
    32     Check payment method:    X         Electronic (see instructions)      X  Check (see instructions)                                                                                                                    32
    33                                                                                                                                                                                                                          33
    34  45  REFUND. If line 38 is more than line 39, subtract line 39 from line 38  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . 45                                       1234567890                 34
    35   If you have a refund, you must enter your banking information below.                                                                                                                                                   35
    36                                                                                                                                                                                                                          36
    37 X   Checking   X     Savings         1234567890                                  1234567890                                                                                                                              37
    38                                      Routing Number                              Account Number (use an account not associated with any foreign banks)                                                                   38
    39                                                                                                                                                                                                                          39
    40                                                                                                                                                                                                                          40
    41                                                                                                                                                                                                                          41
    42 I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                                                               42
    43                                                                                                                                                                                                                          43
    44                                                     TITLE                                          MM    /DD / YYYY                                                                           1234567890                 44
    45 Authorized Signature                                Title                                          Date (MM/DD/YYYY)                                                                          Direct Phone               45
    46                                                     PTIN                                           MM    /DD / YYYY                                                                           1234567890                 46
    47 Signature of Preparer                               PTIN                                           Date (MM/DD/YYYY)                                                                          Preparer’s Direct Phone    47
    48 PRINT NAME OF PERSON TO CONTACT                                                                    TITLE                                                                                      1234567890                 48
    49 Print name of person to contact within corporation to discuss this return                          Title                                                                                      Direct Phone               49
    50                                                                                                                                                                                                                          50
    51  Explain net changes and show computations in detail.                                                                                                                                                                    51
                                                                                                                            I authorize the Minnesota Department of Revenue
    52  Enclose the list of changes, amended schedules and amended federal Form 1120X, if any.                                                                                                                                  52
        Mail to:   Minnesota Department of Revenue                                                                    X     to discuss this tax return with the preparer.
    53                                                                                                                                                                                                                          53
                 Mail Station 1255
    54           600 N. Robert St.                                                                                                                                                                                              54
    55           St. Paul, MN 55146-1255                                                                                                                                                                                        55
    56                                                                                                                                                                                                                          56
    57                                                                                                                                                                                                                          57
         EXPLANATION OF CHANGE—Explain below each change in detail. If the changes involve items requiring supporting information, 
    58                                                                                                                                                                                                                          58
         be sure to attach the appropriate schedule, statement or form to Form M4X to verify the correct amount. If you need more space, 
    59                                                                                                                                                                                                                          59
         add another sheet.
    60                                                                                                                                                                                                                          60
    61   EXPLANATION OF CHANGE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                               61
    62                                                                                                                                                                                                                          62
    63                                                                                                                                                                                                                          63
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    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                                                                       NEAR FINAL DRAFT 8/1/24                                                                                                                                            3
    4                                                                                                                                                                                                                                          4
              2024 M4X, Page 4 
    5                                                                                                                                                                                                                                          5
    6         Amended Income Calculation                                                                                                                                                                      *244941*6
    7                                                                                                                                                                                                                                          7
    8  NAME OF CORPORATION/DISIGNATED FILERXXXXXXX  0123456789000  01234567890                                                                                                                                                                 8
    9         Name of Corporation/Designated Filer                                                                                                         FEIN                                                       Minnesota Tax ID         9
    10                                                                                                                                                                                                                You must round amounts   10
    11                                                                                                                                                                                                                to nearest whole dollar. 11
    12          1            a . Federal taxable income before net operating loss deduction and special deductions                                                                                                                             12
    13                           (from federal Form 1120)   . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 1a      123456789                13
    14                                                                                                                                                                                                                                         14
    15                1      b.  Interest expense limitation for combined reports    . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  . 1b                        123456789                15
    16                2  Additions to income                                                                                                                                                                                                   16
    17                       a . Federal deduction taken for taxes based on net income and minimum fee   . . 2a                                            123456789                                                                           17
    18                                                                                                                                                                                                                                         18
    19                       b.  Federal deduction for capital losses (IRC sections 1211 and 1212)   . . . . .  . . . 2b                                   123456789                                                                           19
    20                                                                                                                                                                                                                                         20
    21                       c.  Interest income exempt from federal income tax  . . .  . . . . .  . . . . . .  . . . . . .  . . 2c                        123456789                                                                           21
    22                                                                                                                                                                                                                                         22
    23                       d.  Exempt interest dividends (IRC section 852[b][5])  . . .  . . . . . .  . . . . .  . . . . . .  . . 2d                     123456789                                                                           23
    24                                                                                                                                                                                                                                         24
    25                       e.  Losses from mining operations subject to occupation tax  . . .  . . . . . .  . . . . .  . 2e                              123456789                                                                           25
    26                       f.  Federal deduction for percentage depletion                                                                                                                                                                    26
    27                           (IRC sections 611-614 and 291)    . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . .  .2f      123456789                                                                           27
    28                                                                                                                                                                                                                                         28
    29                         g.  Federal bonus depreciation and suspended loss (IRC section 168[k])  . . .  . . . 2g                                     123456789                                                                           29
    30                                                                                                                                                                                                                                         30
    31                       h.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . 2h                                                                                       31
    32                                                                                                                                                                                                                                         32
    33                       i.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .2i                                                                                     33
    34                                                                                                                                                                                                                                         34
    35                       j.  This line intentionally left blank   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .2j                                                                                     35
    36                                                                                                                                                                                                                                         36
    37                         k.  This line intentionally left blank . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .2k                                                                                     37
    38                                                                                                                                                                                                                                         38
    39                         Total additions (add lines 2a through 2k)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  .  2         123456789                39
    40                                                                                                                                                                                                                                         40
    41          3            Total (add lines 1a, 1b, and 2)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  .  3 123456789                41
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    3                                                    NEAR FINAL DRAFT 8/1/24                                                                                                                                                      3
    4                                                                                                                                                                                                                                 4
       2024 M4X page 5 
    5                                                                                                                                                                                                                                 5
                                                                                                                                                              *244951*
    6  Amended Income Calculation (Continued)                                                                                                                                                                                         6
    7                                                                                                                                                                                                                                 7
    8  NAME OF CORPORATION/DISIGNATED FILERXXXXXXX  0123456789000  01234567890                                                                                                                                                        8
    9  Name of Corporation/Designated Filer                                                                                             FEIN                                                                 Minnesota Tax ID         9
    10                                                                                                                                                                                                                                10
    11                                                                                                                                                                                                       You must round amounts   11
    12   4  Subtractions from income                                                                                                                                                                         to nearest whole dollar. 12
    13      a.  Refund of taxes based on net income included in federal 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 inst. and 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 (attach schedule 179)  . . .  . . .  .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
    40                                                                                                                                                                                                                                40
    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 from federal taxable income before net operating                                                                                                                                                      49
    50       loss deduction and special deductions (add lines 4a through 4r)     . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . .  .  4                                         123456789                50
    51                                                                                                                                                                                                                                51
    52   5  Intercompany eliminations (attach schedule)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .  5                          123456789                52
    53                                                                                                                                                                                                                                53
    54   6  Add lines 4 and 5  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  .  6 123456789                54
    55                                                                                                                                                                                                                                55
    56   7  Minnesota net income (subtract line 6 from line 3)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  .  7                            123456789                56
    57      Enter this amount on M4X, page 1, line 1, column C.                                                                                                                                                                       57
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