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 FINAL DRAFT 10/2/23 3 4 4 5 5 6 6 7 7 8 2023 M4R, Minnesota Business Activity Report 8 Corporations are required to file Form M4R if they obtain any business from within Minnesota during the tax year. If you are registered with the Minnesota 9 Secretary of State’s Office to do business in this state, you are not required to file Form M4R. 9 10 10 11 For Calendar Year Or fiscal year (enter beginning/ending dates) 11 12 Begins Ends 12 1999 01011966 01011966 13 Name of Corporation FEIN Minnesota Tax ID 13 14 NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXX 0123456789 14 15 Mailing Address 0123456789Are you a member of a Do you make retail 15 unitary business? sales in Minnesota? 16 16 17 MAILINGCity ADDRESSXXXXXXXXXXXX State ZIP Code Yes No Yes No 17 X X X X 18 CITYXXXXXXXXXXXXX MN 55555 18 19 Principal Office in Minnesota Principal Type of Business 19 20 FORMER NAME XXXXXXXXXXXXXXXXXXXXXX PRINCIPAL TYPE OF BUSINESS 20 21 Street Address Principal Product or Service 21 22 22 23 STREETCity ADDRESS State ZIP Code PRINCIPALAmount of Minnesota Sales (wholesale or retail) or Receipts PRODUCT OR SERVICE 23 24 $ 24 CITYXXXXXXXXXXXXXXXXXXXX MN 55555 123456789000000000000000000 25 25 26 Offices and other places of business in Minnesota. (Attach additional sheets if you need more room.) 26 27 Location Nature of Activity 27 28 LOCATION LOCATION LOCATION LOCATION NATURE OF ACTIVITY 28 29 29 30 30 LOCATION LOCATION LOCATION LOCATION NATURE OF ACTIVITY 31 31 32 LOCATION LOCATION LOCATION LOCATION NATURE OF ACTIVITY 32 33 Officers, employees, agents and representatives with activity in Minnesota. 33 34 (Attach a brief job description for each officer and class of employee.) 34 35 Title Number of Persons 35 36 TITLE NUMBER OF PERSONS 36 37 37 38 TITLE NUMBER OF PERSONS 38 39 39 40 On a separate sheet, explain all “yes” answers below in detail. During the period covered by the report, did the corporation: 40 41 Yes No 41 42 1 Own or lease tangible or intangible personal property or real property in Minnesota? 1 X X 42 43 43 44 2 Employ or own any other assets in Minnesota? 2 X X 44 45 45 46 3 Own or consign any merchandise located in Minnesota? 3 X X 46 47 47 48 4 Own assets located in Minnesota that are leased to others? 4 X X 48 49 49 50 5 Perform or contract any training, installation or repair work in Minnesota? 5 X X 50 51 51 52 6 Perform or contract any warranty work in Minnesota? 6 X X 52 53 7 Derive any revenues from services performed by employees or entities 53 54 for persons or businesses located in Minnesota? 7 X X 54 55 8 Derive income from any source within Minnesota, including income from activities 55 56 conducted by subsidiaries, affiliated entities or partnerships? 8 X X 56 57 I certify that this report, including any accompanying material, is true, correct and complete to the best of my knowledge and belief. 57 58 Signature Title Date Direct Phone 58 59 59 60 Signature of Preparer TITLE PTIN 11141966 Date 6515555555 Direct Phone 60 61 PTIN 11141966 6515555555 61 62 Mail to: Minnesota Department of Revenue, Mail Station 5130, 600 N. Robert St., St. Paul, MN 55146-5130 62 63 63 9995 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 |
FINAL DRAFT 10/2/23 2023 Form M4R Instructions Filing Requirements Corporations are required to file Form M4R, Minnesota Business Activity Report, with the Minnesota Department of Revenue if they obtain any business from within Minnesota during the calendar or fiscal accounting year. If you are registered with the Minnesota Secretary of State’s Office to do business in this state, you are not required to file Form M4R. See the “Exemptions” and “Exempt activities” sections below for additional exceptions to this requirement. Business obtained from within Minnesota includes: • sales of products or services to Minnesota customers who receive the product or service in Minnesota • sales of services that are performed outside Minnesota, the benefits of which are consumed in Minnesota • transactions with Minnesota customers that involve intangible property and result in income flowing to the corporation from within Minnesota • leases of tangible personal property located in Minnesota; • sales and leases of Minnesota real estate • deposits made to financial institutions by Minnesota customers Exemptions. You do not have to file Form M4R if: • you have received a certificate of authority to do business in Minnesota from the Secretary of State by the end of the accounting period for which you would have had to file the report • your corporation is an insurance company other than a disqualified captive insurance company • you are exempt from taxation under Subchapter F of the Internal Revenue Code • your corporation is a mining business and subject to Minnesota’s occupation tax • you have filed a timely tax return Exempt activities. You are not required to file this report if your activities in Minnesota relate solely to your ownership of an interest in the following: • real estate mortgage investment conduits • real estate investment trusts • regulated investment companies • securitized loans • secondary loan market assets • property acquired in satisfaction of a default on a secondary loan market asset, provided the property is disposed of in a reasonable time Exempt activities related to the above types of property include contacts with Minnesota reasonably required to: • evaluate and complete the acquisition or disposition of the property • service the property or collect income from the property • acquire or liquidate collateral relating to the property Secondary loan market assets consist of interest in the following assets in which the obligations are solicited and entered into by persons independent of and not acting on behalf of your corporation: • lease financing receivables • loans secured by real or tangible personal property • commercial or consumer loans and installment obligations • credit card or merchant discount receivables • securities or money market instruments The exemption for secondary loan market assets does not apply to a member of a unitary business that acquires the asset from another member of the unitary business. Due Date You must file Form M4R each year by the 15th day of the fourth month after the close of your calendar or fiscal accounting year. Penalties If you do not file Form M4R, you will lose your right under Minnesota law to file a lawsuit, except for lawsuits related to your Minnesota tax liability. You will not be able to use the courts (except for activities or property described under “Exempt activities”) to enforce contracts or to settle lawsuits that arise before the end of the last accounting period for which you fail to file a timely report. You will be allowed to continue any lawsuits if you pay all taxes, interest and civil penalties due, or if you provide for them by posting a security bond with the Department of Revenue. Continued 1 |
2023 Form M4R Instructions (Continued) The Department of Revenue may disclose to litigants if a Business Activities Report has been filed by a party to a lawsuit. Minnesota Tax ID Number The Minnesota Tax ID number is the seven-digit number assigned by the Department of Revenue. It is the same as your Minnesota Sales and Use Tax number or your Minnesota employer’s withholding tax number. If you do not have a Minnesota Tax ID and do not need to file sales, use or withholding tax in Minnesota, leave this space blank. Information and Assistance Website: www.revenue.state.mn.us. Email: BusinessIncome.tax@state.mn.us Phone: 651-556-3075 This material is available in alternate formats. 2 |