*238011*

2023 M8, S Corporation Return                                                                                                                                                                       notDo     staplesuse    anyton         submit.ing you                               h                  

Tax year beginning (MM/DD/YYYY)                                                                                                          /   /                and ending (MM/DD/YYYY)           /                            /

 Name of Corporation                                                                                                                                                             Federal ID Number                                         Minnesota Tax ID 

 Mailing Address                                                                                       Check if New Address                                                      Former name, if changed since                                                                     2022 return:

 City                                                                                                                                                      State       ZIP Code         Number of Schedule KS                                                                      Number of Shareholders 
 Place an X in all that apply: 

                            Initial                                                                   Composite                        Financial           Qualified Subchapter  Final Return                               Installment Sale of Pass- 
                            Return                                                                    Income Tax                       Institution         S Subsidiary                                                     through Assets or Interests 
                                Public                                                                Pass-through                     Tax Position Disclosure  
                                Law                                                                   Entity (PTE) Tax                 (Enclose Form TPD) 
                                86-272 
  1    S corporation taxes                                                                                          (place an X in all that apply):  

                                                               Federal Schedule D taxes                                                 Passive income                  Round amounts to nearest whole dollar 

                                                               LIFO recapture ... ...... ..... ....... ..... ..... ...... ..... ...... 1                                                                                                                  (enclose computation) 

   2   Minimum fee from M8A, line 9 (see M8A instructions, pg. 9) ... ...... ..... 2                                                                                                                                                                      (enclose M8A) 

  3    Pass-through Entity Tax                                                                                       ...... ...... ..... ...... ..... ...... ...... ..... 3                                                                               Schedule(enclose     PTE)             

  4    Composite income tax for nonresident shareholders                                                                                               ...... ..... ...... ... 4                                                                          (enclose Schedules KS) 
  5    Minnesota taxincome                                               withheld nonresidentfor      shareholders. 
                            If received you AWCForm      from a shareholder, check box:                                                                                   5                                                                               (enclose Forms AWC) 

  6   Add lines 1 through 5                                                                                         ... ...... ..... ....... ..... ..... ...... ..... ...... ...... ...... ..... ...... ..... . 6 
   7   Employer Transit Pass Credit not passed through to shareholders 
        (enclose Schedule ETP) ... ...... ....... ..... ..... ...... ..... ...... ...... ...... ..... ......7                                                                                                                              ..... .. 

  8             ProductionFilm  Tax Credit                                                                                 ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... 8 

                Enter the credit certificate number: TAXC - 
   9   Tax Credit for Owners of Agricultural Assets not passed through to shareholders 
                            ... ...... ..... ....... ..... ...... ..... ...... ..... ...... ...... ...... ..... ...... ..... ....... ... . 9 
                Enter the certificate number from the certificate you received from the 
                Rural Finance Authority: 

                AO  

 10             Housing Tax Credit                                                                      .... ..... ....... ..... ..... ...... ...... ..... ...... ...... ...... ..... ..... .....                           10 

                Enter the credit certificate number from Minnesota Housing: SHTC -                                                                                        -

 11Short                        Line Railroad Infrastructure Modernization Credit                                                                       ..... ...... ..... ....... ..... ..... ...... ..... .               11 

 12  Credit                 for Sales of Manufactured Home Parks to Cooperatives                                                                                 ... ...... ..... ....... ..... ...... ..... ... 12 

 13             Add lines through7                            limited12, to the lines 1 andof sum   2                                                        .. ..... ...... ..... ..... ...... ...... ...... ...                          13 

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 2023 M8, page 2 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                       *238021* 

 Name of Corporation                                                                                                                                                                                                                                               Federal ID Number                                                                                                                                                                                Minnesota Tax ID 
                                                                                                                                                                                                                                                                                                                            Round amounts to nearest whole dollar 

  14            Subtract line 13 from line 6 (if result is zero or less, leave blank)   .. ..... ..... ...... ...... ...... ..... ... 14 

  15            Minnesota Nongame Wildlife Fund donation (see instructions, pg. 6). 
                This will your increaseor refund reduce      your tax                                                                                                                                 ... ...... ..... ....... ..... ...... ..... .....                                                                                                                                                                                                             15 

  16            Add lines 14 and 15                                                                                                         ... ...... ..... ....... ..... ..... ...... ..... ...... ...... ...... ..... ...... .... 16 
  17   Enterprise Zone Credit not passed through 
        to shareholders (enclose Schedule EPC) ... ...... ..... ....... ..... ..... 17 

  18   Estimated tax and/or extension payments made for 2023  .. ...... ..... .. 18 

  19   Add lines 17 and 18                                                                                                                  ... ...... ..... ....... ..... ..... ...... ..... ...... ...... ...... ..... ...... .... 19 

  20  Tax       due. If is thanmore 16 line                       19,line subtract line 19 line 16  from                                                                                                                               ... ...... ..... ...... ...... ..... ... 20 

  21            Penalty instructions, (see pg. 6)                                                                                                                                                                                                                                                                                  . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 

  22            Interest (see instructions, pg. 7)  ... ...... ..... ....... ..... ...... ..... ...... ..... ...... ...... .... . 22 

  23            Additional charge underpaymentfor                         estimatedof               tax                                                                                                         (attach EST)Schedule                            . ...... ...... ..... ..... .....                                                                                                                                                                   23 

  24  AMOUNT DUE.                                                                                   If                        enteredyou an amount 20, addline on          20 throughlines   23                                                                 ... ...... ..... ....... ..... . 24 

                Payment method:                                                                                                                                  Electronic  inst.,(see         pg. 2)     or ,                        Check (see inst., pg. 2)     

  25      Overpayment. If 19line                                  thanmore is  the 16 andlines sum of                      21 
          through 23, subtract lines 16 and 21 through 23 from line 19  .  . ...... .... 25 

  26      Amount line 25of              to be credited to 2024 estimatedyour          tax                                                                                                                                            ... ...... .... 26 

  27  REFUND.                                                             Subtract                       line 25from line 26                                                                          ... ...... ..... ....... ..... ..... 27 

  28         To have directrefund your          deposited, enter the following. Otherwise, you will receive a check.                                                                                                                                                       

          Checking                                                                                  Savings  
                                                                                                                                                                                    Routing number                                     Account number (use an account not associated with any foreign banks) 

                                                                                                                                                                                                                                                                               /               / 
 Signature of Officer                                                                                                                                                                                                                                               Date (MM/DD/YYYY)                                                                                                                                                                                       Officer’s Direct Phone 

 Print Name of Officer                                                                                                                                                                          Email Address for Correspondence,                               if DesiredThis Email Address belongs to:
                                                                                                                                                                                                                                                                            Employee                                                                                                                                                                                   Paid Preparer    Other: 

                                                                                                                                                                                                                                                                               /               / 
 Paid Preparer’s Signature                                                                                                                                                                      Preparer’s PTIN                                                     Date (MM/DD/YYYY)                                                                                                                                                                                        Preparer’s Direct     Phone

 Include a complete copy of federal Form 1120S, Schedules K and K-1, 
 and other federal schedules 
                                                                                                                                                                                                                                                                               I authorize the Minnesota Department of Revenue to discuss 
 Mail to:                                 Minnesota               CorporationS Income Tax                                                                                                                                                                                      this tax return with the preparer.                                                                                                                                                            
                                                                  Mail Station 1770 
                                                                  600 N. Robert St.                                                                                                                                                                                            I do not want my paid preparer to file my return electronically. 
                                                                  St. Paul, MN 55146-1770 
                                                                                                                                                                                                                                       9995 

                                                                                                                               *238111* 

2023 M8A, Apportionment and Minimum Fee 
All S corporations must complete M8A to determine its Minnesota source income and minimum fee. See M8A instructions  
beginning on page 9. Enclose a copy of your balance sheet. 
                        
                                                                                       A           B                                           C       
                                                                                 In Minn.          Total                        Factors (A             ÷ B)   
                                                                                                  (carry to 5 decimal places) 

Property 
1    a   Average value of inventory   ...... .... 1a                 
   b                      Average value of buildings, machinery  
                          and other tangible property owned  ... 1b      

   c   Average value of land owned   .... .... 1c                    
  
   Total average value of tangible property  
   owned at original cost (add lines 1a-1c)  .... ..                  1 

  2  Capitalized rents paid by S corporation  
     (gross rents paid x 8)  .... ...... ...... ... 2                
 
  3  Add lines 1 and 2  ...... ...... ..... ..... 3                  
Payroll 
  4  Total payroll, including officers’  
   compensation... ...... ..... ...... ...... 4                                                

Sales 
  5  Sales (including rents received)       ... ...... .. 5                                                                     
            (If line 5, column B is zero, see instructions, page 9.) 

Minimum Fee Calculation 
  6  Total of lines 3, 4 and 5 in column A  ... .... 6               
 
  7  Adjustments (see instructions, page 10) ... . 7                                             (Identify pass-through entity and enclose schedule.) 
 
 8  Combine lines 6 and 7   .... ...... ...... .. 8                                            

  9  Minimum fee (determine using the amount  
   on line 8 and the table below)           ... ...... ... 9                                      Enter this amount on line 2 of your Form M8. 

                       Minimum Fee Table 

            If line 8 of M8A is:                                 your minimum fee is: 
            Less than $1,160,000              . ...... ..... ...... ...... ...... ..  $0 
            $1,160,000 to $2,309,999          ... ...... ..... ...... ...... ...      $240 
            $2,310,000 to $11,569,999       ... ...... ..... ....... ..... ..         $690 
            $11,570,000 to $23,139,999      ... ...... ...... ...... .....  $2,310 
            $23,140,000 to $46,279,999      ... ...... ...... ...... .....  $4,640 
            $46,280,000 or more             ... ...... ..... ....... ..... .....  $11,570 

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