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    3                                                                                                                                                                                                                         NEAR FINAL DRAFT 8/1/24                                                                                                                                                          3
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    6                                                                                                                                                                                                                                                                                                                                                                      *248911*6
    7                                                                                                                                                                                                                                                                                                                                                                                                          7
       2024 M8X, Amended S Corporation Return
    8  Explain each change on page 2 of Form M8X.                                                                                                                                                                                                                                                                                                        Do not use staples on anyting you submit.             8
    9                                                                                                                                                                                                                                                                                                                                                                                                          9
    10 Tax year beginning (MM/DD/YYYY)                                                                                                                                                                         MM  /               DD     /YYYYand                    (MM/DD/YYYY)    ending                                                     /MM   DD     /YYYY                                            10
    11                                                                                                                                                                                                                                                                                                                                                                                                         11
    12                                                                                                                                                                                                                                                                                                                  123456789                                                     123456789                12
    13 Name of CorporationCORPORATIONNAMEHERE                                                                                                                                                                                                                                                                           Federal ID Number                                             Minnesota Tax ID Number  13

    14 MAILINGADDRESS                                                                                                                                                                                                                                                                                                   Check this box if the name or address has changed since                                14
    15 Mailing Address                                                                                                                                                                                                                                                                                                  filing your original return. Fill in former information below.    X                    15
    16                                                                                                                                                                                                                                                                                                                                                                                                         16
       CITYXXXXXX               MN  XXXXX       XXXXXXXXXXXXXX                                                                                                                                                                                                                                                                                                                                     
    17 City                                                                                                                                                                                                                                   State        ZIP Code                                                     Former Name or Address, if Changed                                                     17
    18                                                                                                                                                                                                                                                                                                                                                                                                         18
                                                                                                                                                                                                                                                                                                                        1234                                                          1234
    19                                                                                                                                                                                                                                                                                                                  Number of Amended Schedule KS                                 Number of Shareholders   19

                                                                                                                                                                                                                                                                                                                        Installment Sale of              Pass-through                  Tax Position
                                                                                                                                        
    21 all that apply:                                                                                                                                                                                                                                                                                                                                                                                         21
    20 Place an X in                                                                           X                                        Income CompositeTax                                             X                Financial Institution                   X                           QSSS                     X Pass-through Assets           X  Entity Tax(PTE)        X      Disclosure              20
    22                                                                                                                                                                                                                                                                                                                  or Interests                                                   (Enclose Form TPD)      22
    23                                                                                                                                                                                                                                                                                                                                                                                                         23
    24 Check box to indicate the                                                                                                                                                                     Amended                                                                                  Changes Affect                                              Changes Affect                                       24
    25 reason you are amending:                                                                                                                     X                                                Federal Return                                                 X                         IRS Adjustment                                          X   Schedules KS                                         25
    26                                                                                                                                                                                                                                                                                                                                                                                                         26
                                                                                                                                                                                                                                                                                                                                                          Public Law 
    27                                                                                                                                               X                                               Changes Affect M8A                                             X                         Nonresident Withholding                                 X   86-272                                               27
    28                                                                                                                                                                                                                                                                                                                                                                                                         28
    29       1  S corporation taxes (enclose computation):                                                                                                                                                                                                                                                                                                                                                     29
    30                             Original:                                                      X   Sch D taxes                                                                                         X   Passive income                                                                                                                                                                                   30
    31                                                                                                                                                                                                                                                                                                                                                                                                         31
    32                                                                                            X                                      LIFO recapture                                                                                                                                                                                                                                                        32
    33                                                                                                                                                                                                                                                                                                                                                                                                         33
    34              Amended:                                                                                  X   Sch D taxes                                                                             X    Passive income                                                                                                 A–As previously reported                   B–Net change   C–Corrected amounts    34
    35                                                                                                                                                                                                                                                                                                                                                                                                         35
    36                                                                                            X   LIFO recapture                                                                                   .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .1   . . .                                       123456789                        123456789 123456789                      36
    37                                                                                                                                                                                                                                                                                                                                                                                                         37
    38   2                         Minimum fee                                                                2 line (from M8)Form of                                                                                          . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . .2   .                                   123456789                        123456789        123456789               38
    39                                                                                                                                                                                                                                                                                                                                                                                                         39
    40       3      Pass-through Entity Tax                                                                                                                               (enclose Schedule PTE)                                                 . . . . . .  . . . . . . .  . . . .  . . . . . . 3   .                              123456789                        123456789        123456789               40
    41                                                                                                                                                                                                                                                                                                                                                                                                         41
    42   4                         Composite income tax                                                                                             (enclose Schedules KS)                                                                      . . .  . . . . . .  . . . . .  . . . . . . .  . . .4   .                             123456789                        123456789        123456789               42
    43                                                                                                                                                                                                                                                                                                                                                                                                         43
    44       5      Nonresident Minnesota withholding                                                                                                                                                                      . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . .5   .                                   123456789                        123456789        123456789               44
    45                                                                                                                                                                                                                                                                                                                                                                                                         45
    46   6             lines Add 1 through 5                                                                                                        . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . 6   . . .                                                                             123456789                        123456789        123456789               46
    47                                                                                                                                                                                                                                                                                                                                                                                                         47
    48   7                         Employer Transit Pass Credit not passed through to shareholders                                                                                                                                                                                                                                                                                                             48
    49                                         (enclose Schedule ETP)                                                                                . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . 7   . .                                                                              123456789                        123456789        123456789               49
    50                                                                                                                                                                                                                                                                                                                                                                                                         50
    51       8      ProductionFilm                                   Tax Credit                                                                                                                    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .8   . .                                       123456789                        123456789        12345678951
    52                                                                                                                                                                                                                                                                                                                                                                                                         52
    53                             Enter the credit certificate number: TAXC - 123456789                                                                                                                                                                                                                                                                                                                       53
    54                                                                                                                                                                                                                                                                                                                                                                                                         54
    55   9          Tax Credit for Owners of Agricultural Assets not passed through to                                                                                                                                                                                                                                                                                                                         55
    56         shareholders . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .9   . . .                                                                                                                                                                                      123456789                        123456789        123456789               56
    57          Enter the certificate number from the certificate you received from the                                                                                                                                                                                                                                                                                                                        57
    58        Rural                                                  Finance Authority:                                                                                                         AO1234 -                     5678900000                                                                                                                                                                        58
    59                                                                                                                                                                                                                                                                                                                                                                                                         59
    60   10State                                                             TaxHousing Credit                                                                                                   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .10  . . .  .                                    123456789                           123456789      123456789              60
    61                                                                                                                                                                                                                                                                                                                                                                                                         61
    62                                                               Enter the credit certificate number from Minnesota Housing: SHTC -                                                                                                                                                                               1234 - 5678900000                                                                        62
    63                                                                                                                                                                                                                                                                                                                                                    Continued next page                                  63
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    4                                                                                                                                                                                                                                                                                                                          4
       2024 M8X, page 2
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    7                                                                                                                                                                                                                                                                                                                          7
    8                                                                                                                                                                                                                                                                                                                          8
       CORPORATIONNAMEHERE                                                                                                                                                                                                                   123456789                             123456789
    9   Name of Corporation                                                                                                                                                                                                                  Federal ID Number                     Minnesota Tax ID Number                     9
    10                                                                                                                                                                                                                                       A–As previously reported       B–Net change                   C–Corrected amounts 10
    11                                                                                                                                                                                                                                                                                                                         11
    12  11                   Short Line Railroad Infrastructure Modernization Credit  . . . . .  . . . . .  . . . . . .  .11                                                                                                                 123456789                 123456789                           123456789 12
    13                                                                                                                                                                                                                                                                                                                         13
    14  12  Credit for Sales of Manufactured Home Parks to Cooperatives  . . .  . . . . . .  . .  .12                                                                                                                                        123456789                 123456789                           123456789 14
    15                                                                                                                                                                                                                                                                                                                         15
    16  13                   7 lines Add through limited12, to the lines 1 andof sum   2                                                                                                              . . .  . . . . . .  . . . . 13  .      123456789                 123456789                           12345678916
    17                                                                                                                                                                                                                                                                                                                         17
    18  14                   Subtract 13 line from 6 line                                                       result(if                  or zero is less, leave blank)                                         . .  . . . . .  . 14  .     123456789                 123456789                           12345678918
    19                                                                                                                                                                                                                                                                                                                         19
    20  15                   Enterprise Zone Credit                                      (enclose Schedule EPC)                                                                  . . . . . .  . . . . . . .  . . . . .  . . . . . 15  .  .   123456789                 123456789                           123456789 20
    21                                                                                                                                                                                                                                                                                                                         21
    22  16                   Estimated tax and/or extension payments                                                                                                       . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . 16  . .  .123456789                 123456789                           12345678922
    23                                                                                                                                                                                                                                                                                                                         23
    24  17                   Amount due from original Form M8, line 20 (see instructions)  . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . 17                                                                                                     123456789 24
    25                                                                                                                                                                                                                                                                                                                         25
    26  18                   Total refundable credits and tax paid (add lines 15C, 16C, and 17)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 18                                                                  123456789 26
    27                                                                                                                                                                                                                                                                                                                         27
    28  19                   Refund amount from original Form M8, line 25 (see instructions)   .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 19                                                                                                       123456789 28
    29                                                                                                                                                                                                                                                                                                                         29
    30  20                   Subtract line 19 from lines 18 (if result is less than zero, enter the negative amount)   . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . 20                                                                                                                   123456789 30
    31                                                                                                                                                                                                                                                                                                                         31
    32  21  Tax you owe. If line 14C is more than line 20, subtract line 20 from line 14C                                                                                                                                                                                                                                      32
    33                       (if line 20 is a negative amount, see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 21                                                                                      123456789           33
    34                                                                                                                                                                                                                                                                                                                         34
    35  22  If you failed to timely report federal changes or the IRS assessed a penalty (see instructions)   .  . . . . . .  . . . . . .  . . . . .  . . .  . 22                                                                                                                                          123456789           35
    36                                                                                                                                                                                                                                                                                                                         36
    37  23  Add lines 21 and 22                                                           . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . 23                          123456789           37
    38                                                                                                                                                                                                                                                                                                                         38
    39  24  Interest (see instructions)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  .  . 24                                                                                    123456789           39
    40                                                                                                                                                                                                                                                                                                                         40
    41  25  AMOUNT DUE (add lines 23 and 24). Skip lines 26–27   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 25                                                                                                                  123456789           41
    42                                                                                                                                                                                                                                                                                                                         42
    43                       Check payment method:                                                             X   Electronic (see instructions), or                                                        X   Check (see instructions)                                                                                       43
    44                                                                                                                                                                                                                                                                                                                         44
    45  26                   REFUND                            . If line 20 is more than line 14C, 22, and 24, subtract lines 14C, 22, and 24 from 20                                                                                                 . . .  . . . . . .  . . . . .  . . . . . . .  . 26   123456789           45
    46                                                                                                                                                                                                                                                                                                                         46
    47  27  To have your refund direct deposited, enter the following. Otherwise, you will receive a check.                                                                                                                                                                                                                    47
    48                                                                                                                                                                                                                                                                                                                         48
    49 X  Checking                                                                X   Savings                   1234567890123456                                                                                    1234567890123456789                                                                                        49
    50                                                                                                         Routing number                                                                                       Account number (use an account not associated with any foreign banks)                                      50
    51                                                                                                                                                                                                                                         MM/DD/YYYY                                                                      51
    52 Signature of Officer                                                                                                                                                                                                                    Date (MM/DD/YYYY)              6515555555Officer’s Direct Phone                 52

    53 PRINTNAMEOFOFFICER                                                                                                                                                           EMAILADDRESSHERE                                                X Employee Email          X Paid Preparer Email          X        Other    53
    54 Print Name of Officer                                                                                                                                                          E-mail Address for Correspondence, if Desired                                                                                            54
    55                                                                                                                                                                                                                                         MM/DD/YYYY                                                                      55
    56 Preparer’s Signature                                                                                                                                                         Preparer’s PTIN 123456789                                       Date (MM/DD/YYYY)         6515555555Preparer’s Direct Phone                56

    57 Enclose a detailed explanation of net changes and show computations in detail.                                                                                                                                                                                                                                          57
    58 Enclose your list of changes, amended schedules, and a complete copy of the                                                                                                                                                                                                                                             58
    59 amended federal Form 1120s, if any.                                                                                                                                                                                                                                                                                     59
    60 Mail to:                                                                                                                                                                                                                                X     I authorize the Minnesota Department of Revenue                           60
    61 Minnesota S Corporation Tax                                                                                                                                                                                                                                                                                             61
                                                                                                                                                                                                                                                       to discuss this tax return with the preparer.
    62 Mail Station 1770, 600 N. Robert St., St. Paul, MN 55146-1770                                                                                                                                                                                                                                                           62
    63                                                                                                                                                                                                                                                                                                                         63
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