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    6                                                                                                                                                                                                    *234011*                                 6
    7                                                                                                                                                                                                                                             7
    8                                                                                                                              Do not use staples on anything you submit .                                                                    8
       2023 M4, 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 CORPORATIONXXXXXXXXXXXXXXXXXXX                                                             0123456789                                                                                 0123456789                                   12
    13 Name of Corporation/Designated Filer                                                               FEIN                                                                                       Minnesota Tax ID Number                      13

    14 MAILING ADDRESSXXXXXXXXXXXX                                                                        0123456789                                                                                                                              14
    15 Mailing Address                                           Check if new address                     Business Activity Code (from federal)                                                                                                   15
                                                             X
    16 CITYXXXXXXXXXXXXX                                                                                  MN                                                                                         55418                                        16
    17 City                                                                                               State                                                                                      ZIP Code                                     17
    18 FORMER NAME XXXXXXXXXXXXXXXXXXXXXX                                                                 PARENT NAME IF DIFFEREN 0123456789                                                                                                      18
    19 Former Name (if changed since 2022 return)                                                         Federal Consolidated Common Parent Name (if different)  FEIN                                                                            19
    20 X      Check if filing a combined income return             X   Check if reporting Tax Position Disclosure (Enclose Form TPD)                                                                                                              20
    21                                                                                                                                                                                                                                            21
    22 Is this your final C corporation return? If yes, indicate if:                                   Check if a member of the group (place an X in the boxes that apply):                                                                       22
    23 X      Withdrawn       X       Dissolved X     Merged  X     S corp election                    X    is claiming X   is a Co-op                                             X                    is in Bankruptcy   X   owns a captive     23
    24                                                                                                    Public Law                                                                                                          insurance           24
                                                                                                          86-272                                                                                                              company
    25                                                                                                                                                                                                                                            25
    26                                                                                                                                                                                                                                            26
    27 Has a federal examination been finalized? (list years)  1999 1999 1999                                                                                                                        Report changes to federal income tax         27
    28                                                                                                                                                                                               within 180 days of final determination .     28
                                                                                                                                                                                                     If there is a change in tax, you must report 
    29 Is a federal examination now in progress? (list years)  1999 1999 1999                                                                                                                        it on Form M4X .                             29
    30                                                                                                                                                                                               You must round amounts                       30
    31 Tax years and expiration date(s) of federal waivers:    1999 1999 1999                                                                                                                        to nearest whole dollar                      31
    32                                                                                                                                                                                                                                            32
    33   1    Minnesota tax liability (from M4T, line 28) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . .  .        1                 123456789                                    33
    34                                                                                                                                                                                                                                            34
    35   2    Minnesota Nongame Wildlife Fund donation (see instructions, pg. 6)  . . . .  . . . . . . .  . . . . .                                                                2                 123456789                                    35
    36                                                                                                                                                                                                                                            36
    37   3    Add lines 1 and 2  . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  .  3 123456789                                    37
    38                                                                                                                                                                                                                                            38
    39   4    Enterprise Zone Credit (attach Enterprise Zone Credit Form)         . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .                 4                 123456789                                    39
    40                                                                                                                                                                                                                                            40
    41   5  Historic Structure Rehabilitation Credit (attach credit certificate)  .  . . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . . . .  5                                            123456789                                    41
    42                                                                                                                                                                                                                                            42
    43        Enter National Park Service (NPS) project number:          123456789                                                                                                                                                                43
    44                                                                                                                                                                                                                                            44
    45   6    Minnesota backup withholding . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .    6                 123456789                                    45
    46                                                                                                                                                                                                                                            46
    47   7    Amount credited from your 2022 return  . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .           7                 123456789                                    47
    48                                                                                                                                                                                                                                            48
    49   8  Total corporate estimated tax payments made for 2023   . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . .  .                         8                 123456789                                    49
    50                                                                                                                                                                                                                                            50
    51   9  2023 extension payment  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .9                 123456789                                    51
    52                                                                                                                                                                                                                                            52
    53  10  Add lines 4 through 9 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  . 10        123456789                                    53
    54                                                                                                                                                                                                                                            54
    55  11    Tax due . If line 3 is more than line 10, subtract line 10 from line 3  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . 11                                          123456789                                    55
    56                                                                                                                                                                                                                                            56
    57  12    Penalty (see instructions, pg. 6 and 7)  . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . 12                      123456789                                    57
    58                                                                                                                                                                                                                                            58
    59  13    Interest (see instructions, pg. 7)  .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . 13                123456789                                    59
    60                                                                                                                                                                                                                                            60
    61  14    Additional charge for underpayment of estimated tax (attach Schedule M15C)  . . . . .  . . . . . .  . . . . . .  . . . 14                                                              123456789                                    61
    62                                                                                                                                                                                                                                            62
    63                                                                                                                                                                                               Continued next page                          63
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       2023 M4, Page 2
    5                                                                                                                                                                                                                             5
    6                                                                                                                                                                                           *234021*                          6
    7                                                                                                                                                                                                                             7
    8  NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX                                                                0123456789                                                                       0123456789                     8
    9  Name of Corporation/Designated Filer                                                                       FEIN                                                                             Minnesota Tax ID               9
    10                                                                                                                                                                                                                            10
    11  15  AMOUNT DUE. If you entered an amount on line 11, add lines 11 through 14                                                                                                                                              11
    12                                                                                                                                                                                                                            12
    13     Payment Method: X             Electronic (see inst., pg. 3), or       X  Check (see inst., pg. 3)    . .  . . . . . .  . . . . . .  . . 15                                       123456789                             13
    14                                                                                                                                                                                                                            14
    15  16 Overpayment . If line 10 is more than the sum of lines 3 and 12 through 14, subtract line 3                                                                                                                            15
    16     and 12 through line 14 from line 10 . If line 10 is less than the sum of lines 3 and 12 through 14,                                                                                                                    16
    17     see instructions, pg. 7   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . 16   123456789                             17
    18                                                                                                                                                                                                                            18
    19  17 Amount of line 16 to be credited to your 2024 estimated tax  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .        17   123456789                             19
    20                                                                                                                                                                                                                            20
    21  18 REFUND. Subtract line 17 from line 16  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .                   18   123456789                             21
    22     If you have a refund, you must enter your banking information below.                                                                                                                                                   22
    23 Account Type:                                                                                                                                                                                                              23
    24                                          123456789                                123456789                                                                                                                                24
    25 X   Checking    X         Savings        Routing Number                           Account Number (use an account not associated with any foreign banks)                                                                    25
    26                                                                                                                                                                                                                            26
    27                                                                                                                                                                                                                            27
    28 I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                                                                 28
    29                                                                                                                                                                                                                            29
    30                                                                TITLE                                       MM      /DD YYYY/                                                                       6515555555              30
    31 Authorized Signature                                           Title                                       Date (MM/DD/YYYY)                                                                       Direct Phone            31
    32                                                                PTIN                                        MM      /DD YYYY/                                                                       6515555555              32
    33 Signature of Preparer                                          PTIN                                        Date (MM/DD/YYYY)                                                                       Preparer’s Direct Phone 33

    34 NAME OF PERSON TO CONTACTXXXXXXXX                                                                          TITLETITLE                                                                              6515555555              34
    35 Print name of person to contact within corporation to discuss this return                                  Title                                                                                   Direct Phone            35
    36                                                                                                                                                                                                                            36
    37                                                                                                                                                                                                                            37
    38 Include a complete copy of your federal return including schedules as filed with the IRS.                                                                                                                                  38
    39 If you’re paying by check, see instructions, page 3.                                                                     I authorize the Minnesota Department of Revenue                                                   39
    40 Mail to:   Minnesota Department of Revenue                                                                        X      to discuss this tax return with the preparer .                                                    40
    41         Mail Station 1250                                                                                                                                                                                                  41
                                                                                                                                I do not want my paid preparer to file my return  
    42         600 N . Robert St .                                                                                       X      electronically .                                                                                  42
    43         St. Paul, MN 55146-1250                                                                                                                                                                                            43
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    6                                                                                                                                                                                    *234111*                    6
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    8                                                                                                                                                                                                                8
        2023 M4I, Income Calculation
    9                                                                                                                                                                                                                9
    10  See instructions beginning on page 8.                                                                                                                                                                        10
    11                                                                                                                                                                                                               11
    12  NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX                                                                                           0123456789                                    0123456789               12
    13  Name of Corporation/Designated Filer                                                                                                  FEIN                                          Minnesota Tax ID         13
    14                                                                                                                                                                               You must round amounts          14
    15                                                                                                                                                                               to nearest whole dollar         15
    16   1 a . Federal taxable income before net operating loss deduction and special deductions                                                                                                                     16
    17        (from federal Form 1120, line 28, or see inst., pg. 8)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 1a                    123456789                       17
    18                                                                                                                                                                                                               18
    19     b. Interest expense limitation for combined reports                    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . 1b   123456789                       19
    20  2  Additions to income                                                                                                                                                                                       20
    21     a.  Federal deduction taken for taxes based on net income and minimum fee . . .  .                                    2a            123456789                                                             21
    22                                                                                                                                                                                                               22
    23     b. Federal deduction for capital losses (IRC sections 1211 and 1212)  . . .  . . . . . .  .  .2b                                    123456789                                                             23
    24                                                                                                                                                                                                               24
    25     c .  Interest income exempt from federal income tax . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . 2c                       123456789                                                             25
    26                                                                                                                                                                                                               26
    27     d . Exempt interest dividends (IRC section 852[b][5])  . . . . .  . . . . . .  . . . . .  . . . . .  . .  . 2d                      123456789                                                             27
    28                                                                                                                                                                                                               28
    29     e. Losses from mining operations subject to occupation tax  . . .  . . . . . .  . . . . .  . . .  .                   2e            123456789                                                             29
    30                                                                                                                                                                                                               30
    31     f.  Federal deduction for percentage depletion (IRC sections 611-614 and 291)  . . 2f                                               123456789                                                             31
    32                                                                                                                                                                                                               32
    33     g.  Federal bonus depreciation and suspended loss (IRC section 168[k]) . . .  . . . . .  .                            2g            123456789                                                             33
    34                                                                                                                                                                                                               34
    35      h. This line intentionally left blank  . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  2h                                                                          35
    36                                                                                                                                                                                                               36
    37     i.  This line intentionally left blank  . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  2i                                                                          37
    38                                                                                                                                                                                                               38
    39     j.  This line intentionally left blank  . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 2j                                                                          39
    40                                                                                                                                                                                                               40
    41     k . This line intentionally left blank  . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 2k                                                                          41
    42                                                                                                                                                                                                               42
    43     Total additions (add lines 2a through 2k)   .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . 2            123456789                       43
    44                                                                                                                                                                                                               44
    45  3   Total (add lines 1a, 1b, and 2) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .3.  . .123456789.  .                      45
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    4                                                                                                                                                                                                                    4
       2023 M4I, Page 2
    5                                                                                                                                                                                                                    5
    6  See instructions beginning on page 9.                                                                                                                                              *234121*                       6
    7                                                                                                                                                                                                                    7
    8  NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                0123456789                                 0123456789                  8
    9  Name of Corporation/Designated Filer                                                                                                       FEIN                                       Minnesota Tax ID            9
    10                                                                                                                                                                                                                   10
    11   4  Subtractions from income                                                                                                                                                                                     11
    12     a .  Refund of taxes based on net income included in federal                                                                                                                                                  12
    13       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 instructions, pg. 10; 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  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . 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 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 (add lines 4a through 4r)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . 4                   123456789                          49
    50                                                                                                                                                                                                                   50
    51   5 Intercompany eliminations (attach schedule)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . 5                  123456789                          51
    52                                                                                                                                                                                                                   52
    53   6 Add lines 4 and 5  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .6. . . 123456789. .  .                  53
    54                                                                                                                                                                                                                   54
    55   7 Minnesota net income (subtract line 6 from line 3)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . 7                     123456789                          55
    56                                                                                                                                                                                                                   56
    57   8 Total nonapportionable income (see instructions, pg. 11; attach schedule)    . . .  . . . . .  . . . . . .  . . . . . .  . . . . 8                                         123456789                          57
    58                                                                                                                                                                                                                   58
    59   9 Minnesota apportionable income (subtract line 8 from line 7). Enter on Form M4T, line 1    . . . .  . . . . . .  . 9                                                       123456789                          59
    60                                                                                                                                                                                                                   60
    61                                                                                                                                                                                                                   61
    62                                                                                                                                                                                                                   62
    63                                                                                                                                                                                                                   63
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    1                                                                                                                                                                                                           1

  2 4   6     8  10 12  14      16  18  20     22  24  26                               FINAL28  30 32 DRAFT34  36 10/2/2338  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                                                                                                                                                                                                           3
    4                                                                                                                                                                                                           4
    5                                                                                                                                                                                                           5
    6                                                                                                                                                                              *234211*                     6
    7                                                                                                                                                                                                           7
    8                                                                                                                                                                                                           8
        2023 M4A, Apportionment/Fee Calculation
    9                                                                                                                                       B1                              B2                        B3        9
    10                                                                                                                          Single/Designated Filer                                                         10
    11                                                                                                                                                                                                          11
    12                                                                                  Corporation Name                        NAMEXXXXXX                          NAMEXXXXXX                NAMEXXXXXX        12
    13                                                                                                                                                                                                          13
    14                                                                                  FEIN                                    1234567890                          1234567890                1234567890        14
    15                                                                                                                                                                                                          15
    16                                                                                  Minnesota Tax ID                        1234567890                          1234567890                1234567890        16
    17                                                                                                 A                                                                                                        17
    18                                                                                              Total in and                                                                                                18
    19                                                                                         outside Minnesota                            In Minnesota            In Minnesota              In Minnesota      19
    20                                                                                                                                                                                                          20
    21    1Average inventory  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . .a. 1.                  1234567890                   b1     1234567890         c1     1234567890        21
    22    2Average tangible property and                                                                                                                                                                        22
    23   land owned/used        (at original cost)   . . . .  . . . . . .  . . . . . .  . . . . . a. 2.                         1234567890                   b2     1234567890         c2     1234567890        23
    24                                                                                                                                                                                                          24
    25    3Capitalized rents    (gross rents x 8) . . .  . . . . . .  . . . . .  . . . . . . .  . .a. 3.                       1234567890                    b3     1234567890         c3     1234567890        25
    26                                                                                                                                                                                                          26
    27  4  Total property(add lines 1, 2 and 3)   . . . .  . . . . . .  . . . . . .  . . . .a. 4.                              1234567890                    b4     1234567890         c4     1234567890        27
    28                                                                                                                                                                                                          28
    29  5 Payroll/officer’s compensation  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .a. 5.                            1234567890                   b5     1234567890         c5     1234567890        29
    30                                                                                                                                                                                                          30
    31  6     MN sales or receipts  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . a.6.  .                1234567890                   b6     1234567890         c6     1234567890        31
    32                                                                                                                                                                                                          32
    33  7     MN sales of non-filing entities (see instructions pg. 12)                                     . . .  . . . a. 7  1234567890                    b7     1234567890         c7     1234567890        33
    34                                                                                                                                                                                                          34
    35  8     Sales or receipts (add lines 6 and 7)                                                                                                                                                             35
    36        (Financial institutions: see inst., pg. 14) .       8                     123456789                      a8       1234567890                   b8     1234567890         c8     1234567890        36
    37  9     Minnesota apportionment factor (divide each                                                                                                                                                       37
    38     line 8B amount by line 8A; carry to six decimal places)  . . . . . . a.   9                                         1234567890                    b9     1234567890         c9     1234567890        38
    39        Enter amounts on Form M4T, line 2.                                                                                                                                                                39
    40                                                                                                                                                                                                          40
    41   MINIMUM FEE CALCULATION (see inst., pg. 13)                                                                                                                                                            41
    42   10   Adjustments (see inst., pg. 13 and 14; attach schedule)  . . .  .                                      a10        1234567890                   b10    1234567890         c10    1234567890        42
    43                                                                                                                                                                                                          43
    44   11  Add lines 4, 5, 8 and 10   . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . .  .            a11        1234567890                   b11    1234567890         c11    1234567890        44
    45                                                                                                                                                                                                          45
    46   12   Minimum fee (see table below)  . . .  . . . . . .  . . . . .  . . . . . . .  . .  .                    a12        1234567890                   b12    1234567890         c12    1234567890        46
    47       Enter amounts on Form M4T, line 17.                                                                                                                                                                47
    48                                                                                                                                                                                                          48
    49                                                                                                                                                                                                          49
    50                                                                                                                                                                                                          50
    51    Minimum Fee Table                                                                                                                                                                                     51
    52    If the amount                                                                 Enter this amount                                                                                                       52
    53    on line 11 is:                                                                on line 12:                                                                                                             53
    54    less than $1,160,000   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $0                                                                                                                  54
    55    1,160,000 to $2,309,999   . . . . . . . . . . . . . . . . . . . . . .    $240                                                                                                                         55
    56    $2,310,000 to $11,569,999   . . . . . . . . . . . . . . . . . .    $690                                                                                                                               56
    57    $11,570,000 to $23,139,999   . . . . . . . . . . . . . . . .    $2,310                                                                                                                                57
    58    $23,140,000 to $46,279,999   . . . . . . . . . . . . . . . .    $4,640                                                                                                                                58
    59    $46,280,000 or more   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $11,570                                                                                                              59
    60                                                                                                                                                                                                          60
    61                                                                                                                                                                                                          61
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    63                                                                                                                                                                                                          63
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    6                                                                                                                                                                       *234311*                     6
    7                                                                                                                                                                                                    7
    8                                                                                                                                   B1                           B2                        B3        8
        2023 M4T, Tax Calculation
    9                                                                                                                         Single/designated filer                                                    9
    10                                                                                                                                                                                                   10
    11                                                    Corporation Name                                          NAMEXXXXXX                            NAMEXXXXXX                   NAMEXXXXXX        11
    12                                                                                                                                                                                                   12
    13                                                    FEIN                                                      1234567890                            1234567890                   1234567890        13
    14                                                                                                                                                                                                   14
    15                                                    Minnesota Tax ID                                          1234567890                            1234567890                   1234567890        15
              
    16   1  Minnesota apportionable income                                                                                                                                                               16
    17     (enter amount from M4I, line 9, in each column)   . . . .  . . . . .  . a1                               1234567890                        b1  1234567890             c1    1234567890        17
    18                                                                                                                                                                                                   18
    19   2  Apportionment factor (from M4A, line 9)   . . .  . . . . . .  . . . . .  .  . a2                        1234567890                        b2  1234567890             c2    1234567890        19
    20   3  Net income apportioned to Minnesota                                                                                                                                                          20
    21     (multiply line 1 by line 2)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  . a3        1234567890                        b3  1234567890             c3    1234567890        21
    22  4a  Minnesota nonapportionable income                                                                                                                                                            22
    23     (see inst., pg. 15; attach schedule)  . . .  . . . . . .  . . . . .  . . . . . .  . a4a                  1234567890                        b4a 1234567890            c4a    1234567890        23
    24  4b  Minnesota nonunitary partnership income                                                                                                                                                      24
    25     (see inst., pg. 15; attach schedule)  . . . . .  . . . . . .  . . . . .  . . . .  . a4b                  1234567890                        b4b 1234567890             c4b   1234567890        25
    26                                                                                                                                                                                                   26
    27   5  Taxable net income (add lines 3, 4a, and 4b)   . . .  . . . . . .  . . . .  . a5                        1234567890                        b5  1234567890             c5    1234567890        27
    28                                                                                                                                                                                                   28
    29   6  Net operating loss deduction (from NOL)   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a6             1234567890                        b6  1234567890             c6    1234567890        29
    30                                                                                                                                                                                                   30
    31   7  Subtract line 6 from line 5    . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .a  7         1234567890                        b7  1234567890             c7    1234567890        31
    32                                                                                                                                                                                                   32
    33   8 Deduction for dividends received (see inst., pg. 15) . . .  . . . . .  . a8                              1234567890                        b8  1234567890             c8    1234567890        33
    34                                                                                                                                                                                                   34
    35   9  Taxable income (subtract line 8 from line 7)   . . .  . . . . . .  . . . .  . a9                        1234567890                        b9  1234567890             c9    1234567890        35
    36  10  Regular tax (multiply line 9 by 0.098;                                                                                                                                                       36
    37      if result is zero or less, leave blank)   . . .  . . . . .  . . . . . .  . . . . .  . a10               1234567890                        b10 1234567890             c10   1234567890        37
    38                                                                                                                                                                                                   38
    39  11  Alternative minimum tax (AMT) (from AMTT, line 10)  . . . .  . a11                                      1234567890                        b11 1234567890             c11   1234567890        39
    40                                                                                                                                                                                                   40
    41  12  Add lines 10 and 11  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . .  . a12       1234567890                        b12 1234567890             c12   1234567890        41
    42                                                                                                                                                                                                   42
    43  13  AMT credit (from AMTT, line 13)      . . .  . . . . . .  . . . . .  . . . . . . .  .  . a13             1234567890                        b13 1234567890             c13   1234567890        43
    44                                                                                                                                                                                                   44
    45  14  Housing Tax Credit  . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . .  . a14      1234567890                        b14 1234567890             c14   1234567890        45
    46                                                                                                                                                                                                   46
    47      Enter the credit certificate number from Minnesota Housing: SHTC -                                          1234 67890000000 -                                                               47
    48                                                                                                                                                                                                   48
    49  15 Short Line Railroad Infrastructure Modernization Credit  . .  . a15                                      1234567890                        b15 1234567890             c15   1234567890        49
    50  16  Credit for Sales of Manufactured Home Parks to                                                                                                                                               50
    51      Cooperatives . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a16  1234567890                        b16 1234567890             c16   1234567890        51
    52                                                                                                                                                                                                   52
    53  17  Subtract lines 13 through 16 from line 12  . . . . . .  . . . . . .  . .  . a17                         1234567890                        b17 1234567890             c17   1234567890        53
    54  18  Minnesota credit for increasing research activities                                                                                                                                          54
    55     (from RD, line 45)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . .  . a18     1234567890                        b18 1234567890             c18   1234567890        55
    56                                                                                                                                                                                                   56
    57  19  Subtract line 18 from line 17  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  . a19             1234567890                        b19 1234567890             c19   1234567890        57
    58                                                                                                                                                                                                   58
    59  20 Minimum fee (from M4A, line 12)       . . .  . . . . . .  . . . . .  . . . . . . .  . a20                1234567890                        b20 1234567890             c20   1234567890        59
    60                                                                                                                                                                                                   60
    61  21  Tax liability by corporation (add lines 19 and 20)   . . .  . . . . .  . a21                            1234567890                        b21 1234567890             c21   1234567890        61
    62                                                                                                                                                                                                   62
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        2023 M4T, Page 2
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    6                                                                                                                                                       *234321*                     6
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    8                                                                                                               B1                               B2                       B3         8
    9                                                                                                         Single/designated filer                                                    9
    10                                                                                                                                                                                   10
    11                                                 Corporation Name                                  NAMEXXXXXX                       NAMEXXXXXX                  NAMEXXXXXX         11
    12                                                                                                                                                                                   12
    13                                                 FEIN                                              1234567890                       1234567890                  1234567890         13
    14                                                                                                                                                                                   14
    15                                                 Minnesota Tax ID                                  1234567890                       1234567890                  1234567890         15
              
    16                                                                                                                                                                                   16
    17                                                                                                                                                                                   17
    18                                                                                                                                                                                   18
    19  22  Film Production Tax Credit . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .a22  1234567890                   b22 1234567890             c22  1234567890         19
    20                                                                                                                                                                                   20
    21     Enter the credit certificate number: TAXC -  1234567890                                                                                                                       21
    22                                                                                                                                                                                   22
    23  23  Tax Credit for Owners of Agricultural Assets (see inst.) . . .  .  .                   a23   1234567890                   b23 1234567890             c23  1234567890         23
    24                                                                                                                                                                                   24
    25  24 Employer Transit Pass Credit (from ETP, line 4)  . . .  . . . . . .  .  .               a24   1234567890                   b24 1234567890             c24  1234567890         25
    26                                                                                                                                                                                   26
    27  25  LIFO Recapture Tax Deferral   . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . a25   1234567890                   b25 1234567890             c25  1234567890         27
    28                                                                                                                                                                                   28
    29  26  Add lines 22, 23, 24, and 25   . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .a26   1234567890                   b26 1234567890             c26  1234567890         29
    30                                                                                                                                                                                   30
    31  27  Subtract line 26 from line 21 . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  . a27   1234567890                   b27 1234567890             c27  1234567890         31
    32                                                                                                                                                                                   32
    33  28  Add all amounts on line 27. This is your MINNESOTA TAX LIABILITY                                               28             1234567890                                     33
    34     Enter on Form M4, line 1.                                                                                                                                                     34
    35                                                                                                                                                                                   35
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