*234011*

2023 M4, Corporation Franchise Tax Return                                                                                                                          Do not use staples on anything you submit .

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

Name of Corporation/Designated Filer                                                                                        FEIN                                                       Minnesota Tax ID Number

Mailing Address                                                         Check if new address                                Business Activity Code (from federal)  

City                                                                                                                        State                                                      ZIP Code

Former Name (if changed since 2022 return)                                                                                  Federal Consolidated Common Parent Name (if different)  FEIN
       Check if filing a combined income return                                   Check if reporting Tax Position Disclosure (Enclose Form TPD)   
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): 
       Withdrawn           Dissolved                Merged                S corp election                                is claiming                    is a Co-op                        is in Bankruptcy      owns a captive 
                                                                                                                          Public Law                                                                          insurance  
                                                                                                                          86-272                                                                              company

Has a federal examination been finalized? (list years)                                                                                                                                  Report changes to federal income tax 
                                                                                                                                                                                        within 180 days of final determination .  
                                                                                                                                                                                        If there is a change in tax, you must report 
Is a federal examination now in progress? (list years)                                                                                                                                  it on Form M4X .
                                                                                                                                                                                        You must round amounts  
Tax years and expiration date(s) of federal waivers:                                                                                                                                    to nearest whole dollar
     
  1    Minnesota tax liability (from M4T, line 28) . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  .            1    

  2    Minnesota Nongame Wildlife Fund donation (see instructions, pg. 6)  . . . .  . . . . . . .  . . . . .                                                                    2    

  3    Add lines 1 and 2  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . .3. . . .  .  

  4    Enterprise Zone Credit (attach Enterprise Zone Credit Form)                              . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .4    

  5  Historic Structure Rehabilitation Credit (attach credit certificate)  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  5                                   
 
       Enter National Park Service (NPS) project number: 

  6    Minnesota backup withholding . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .        6    

  7    Amount credited from your 2022 return  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .               7    

  8  Total corporate estimated tax payments made for 2023   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .                             8    

  9  2023 extension payment  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .    9    

 10  Add lines 4 through 9 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . .  . 10  

 11    Tax due . If line 3 is more than line 10, subtract line 10 from line 3  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . 11                                 

 12    Penalty (see instructions, pg. 6 and 7)  . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . 12             

 13    Interest (see instructions, pg. 7)  .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . 13       

 14    Additional charge for underpayment of estimated tax (attach Schedule M15C)  . . . . .  . . . . . .  . . . . . .  . . . 14                                                     

                                                                                                                                                                                        Continued next page
                                                                                                          9995

2023 M4, Page 2
                                                                                                                                                                                    *234021*

Name of Corporation/Designated Filer                                                                FEIN                                                                            Minnesota Tax ID

 15  AMOUNT DUE. If you entered an amount on line 11, add lines 11 through 14

   Payment Method:         Electronic (see inst., pg. 3), or               Check (see inst., pg. 3)    . .  . . . . . .  . . . . . .  . . 15                                       

 16 Overpayment . If line 10 is more than the sum of lines 3 and 12 through 14, subtract line 3  
   and 12 through line 14 from line 10 . If line 10 is less than the sum of lines 3 and 12 through 14,  
   see instructions, pg. 7   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 16   

 17 Amount of line 16 to be credited to your 2024 estimated tax  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .       17  

 18 REFUND. Subtract line 17 from line 16  .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .                 18  
   If you have a refund, you must enter your banking information below. 
 Account Type:  

   Checking               Savings    Routing Number                        Account Number (use an account not associated with any foreign banks)
                                      
I declare that this return is correct and complete to the best of my knowledge and belief.

                                                                                                           /   /
Authorized Signature                                 Title                                          Date (MM/DD/YYYY)                                                               Direct Phone
                                                                                                           /   /
Signature of Preparer                                PTIN                                           Date (MM/DD/YYYY)                                                               Preparer’s Direct Phone

Print name of person to contact within corporation to discuss this return                           Title                                                                           Direct Phone

Include a complete copy of your federal return including schedules as filed with the IRS. 
If you’re paying by check, see instructions, page 3.                                                           I authorize the Minnesota Department of Revenue  
Mail to:   Minnesota Department of Revenue                                                                     to discuss this tax return with the preparer .
    Mail Station 1250
                                                                                                               I do not want my paid preparer to file my return  
    600 N . Robert St .                                                                                        electronically .
    St. Paul, MN 55146-1250

                                                                                 9995

                                                                                                                                                                                  *234111*

 2023 M4I, Income Calculation
 See instructions beginning on page 8.

 Name of Corporation/Designated Filer                                                                                                  FEIN                                       Minnesota Tax ID
                                                                                                                                                                              You must round amounts  
                                                                                                                                                                              to nearest whole dollar
  1 a . Federal taxable income before net operating loss deduction and special deductions                                               
       (from federal Form 1120, line 28, or see inst., pg. 8)  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 1a   

    b. Interest expense limitation for combined reports                    . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . 1b   
 2  Additions to income
    a.  Federal deduction taken for taxes based on net income and minimum fee . . .  .2a                                               

    b. Federal deduction for capital losses (IRC sections 1211 and 1212)  . . .  . . . . . .  .  .2b                                  

    c .  Interest income exempt from federal income tax . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . 2c                      

    d . Exempt interest dividends (IRC section 852[b][5])  . . . .  . . . . . . .  . . . . .  . . . . .  . .  . 2d   

    e. Losses from mining operations subject to occupation tax  . . .  . . . . . .  . . . . .  . . .  .                   2e   

    f.  Federal deduction for percentage depletion (IRC sections 611-614 and 291)  . . 2f                                              

    g.  Federal bonus depreciation and suspended loss (IRC section 168[k]) . . .  . . . . .  .                            2g          

     h. This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 2h     

    i.  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 2i   

    j.  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 2j  

    k . This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 2k  

    Total additions (add lines 2a through 2k)   .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . 2        

  3  Total (add lines 1a, 1b, and 2) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .3.  . . .  .  

                                                                                                    9995

2023 M4I, Page 2
See instructions beginning on page 9.                                                                                                                                               *234121*

Name of Corporation/Designated Filer                                                                                                       FEIN                                        Minnesota Tax ID

 4  Subtractions from income
    a .  Refund of taxes based on net income included in federal  
     taxable income   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  . 4a   

    b. Minnesota deduction for capital losses    . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  . 4b   

    c .  Certain federal credit expenses (see instructions, pg. 10; attach schedule) ... .4c   

    d. Gross-up for foreign taxes deemed paid under IRC section 78  . . .  . . . . . .  . . . .  .                                 4d       

    e . Expenses relating to income taxable by Minnesota, but federally exempt  . . .  .  .                                        4e       

    f .  Dividends paid by a bank to the U .S . government on preferred stock  . . .  . . . .  . 4f                                         

    g.  Income/gains from mining operations subject to the occupation tax   . . . .  . . .  .                                      4g       

    h. Deduction for cost depletion           . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  . 4h   

    i.  Subtraction for prior bonus depreciation addback   .  . . . . . .  . . . . .  . . . . .  . . . . . . 4i                             

    j.  Subtraction for prior IRC section 179 addback  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .                       4j  

    k .  Delayed business interest    . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .4k       

    l.  Deferred foreign income (Section 965)  . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . .                  4l  

 m .    Disallowed section 280E expenses of a licensed cannabis business  . . .  . . . . . .  .                                    4m         

   n. This line intentionally left blank          . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .  . 4n  

   o . This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4o         

   p .  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4p        

   q .  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4q        

   r .  This line intentionally left blank  . .  . . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  . 4r        

     Total subtractions (add lines 4a through 4r)   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 4                

  5 Intercompany eliminations (attach schedule)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . 5   

 6  Add lines 4 and 5  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .6. . .  . .  .  

 7  Minnesota net income (subtract line 6 from line 3)   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . 7   

 8  Total nonapportionable income (see instructions, pg. 11; attach schedule)    . . . .  . . . . . .  . . . . .  . . . . . .  . . . 8   

 9  Minnesota apportionable income (subtract line 8 from line 7). Enter on Form M4T, line 1    . . . .  . . . . . .  . 9   

                                                                                                     9995

                                                                                                                                                             *234211*

 2023 M4A, Apportionment/Fee Calculation
                                                                                                                       B1                       B2                B3
                                                                                                                    Single/Designated Filer

                                                                                         Corporation Name 

                                                                                         FEIN

                                                                                         Minnesota Tax ID 
                                                                                              A
                                                                                         Total in and                                            
                                                                                         outside Minnesota          In Minnesota                In Minnesota      In Minnesota

    1Average inventory  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . .a. 1.                                    b1                c1 
    2Average tangible property and 
   land owned/used       (at original cost)   . . . .  . . . . .  . . . . . .  . . . . . . a. 2.                                            b2                c2 
 
    3Capitalized rents   (gross rents x 8) . . .  . . . . . .  . . . . .  . . . . . . .  . .a. 3.                                           b3                c3 

  4  Total property(add lines 1, 2 and 3)   . . . .  . . . . . .  . . . . . .  . . . .a. 4.                                                 b4                c4 

  5  Payroll/officer’s compensation  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .a. 5.                                             b5                c5 

  6    MN sales or receipts  .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . .a.6.  .                                   b6                c6 

 7     MN sales of non-filing entities (see instructions pg. 12)                                . . .  . . . a. 7                           b7                c7 

 8     Sales or receipts (add lines 6 and 7)  
       (Financial institutions: see inst., pg. 14) .        8                                              a8                               b8                c8 
 9     Minnesota apportionment factor (divide each 
     line 8B amount by line 8A; carry to six decimal places)  . . . . .  . a.   9                                                           b9                c9 
       Enter amounts on Form M4T, line 2.

  MINIMUM FEE CALCULATION (see inst., pg. 13)
  10   Adjustments (see inst., pg. 13 and 14; attach schedule)  . . .  .                                 a10                                b10               c10 

  11  Add lines 4, 5, 8 and 10   . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . .  .       a11                                b11               c11 

  12   Minimum fee (see table below)  . . .  . . . . . .  . . . . .  . . . . . . .  . .  .               a12                                b12               c12 
      Enter amounts on Form M4T, line 20.

     Minimum Fee Table
     If the amount                                                                 Enter this amount 
     on line 11 is:                                                                on line 12:
     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

                                                                                                                   9995

                                                                                                                                             *234311*

                                                                                                                 B
 2023 M4T, Tax Calculation                                                                                          1                     B2       B3
                                                                                                              Single/designated filer

                                                 Corporation Name 

                                                 FEIN

                                                 Minnesota Tax ID 
 1  Minnesota apportionable income 
    (enter amount from M4I, line 9, in each column)   . . . .  . . . . .  . a1                                                        b1       c1 

 2  Apportionment factor (from M4A, line 9)   . . .  . . . . . .  . . . . .  .  . a2                                                  b2       c2 
 3  Net income apportioned to Minnesota
    (multiply line 1 by line 2)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  . a3                                 b3       c3 
 4a  Minnesota nonapportionable income 
    (see inst., pg. 15; attach schedule)  . . .  . . . . . .  . . . . .  . . . . . .  . a4a                                           b4a     c4a 
 4b  Minnesota nonunitary partnership income 
    (see inst., pg. 15; attach schedule)  . . . . .  . . . . .  . . . . . .  . . . .  . a4b                                           b4b      c4b 

 5  Taxable net income (add lines 3, 4a, and 4b)  . . .  . . . . . .  . . . .  . a5                                                   b5       c5 

 6  Net operating loss deduction (from NOL)   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a6                                       b6       c6 

 7  Subtract line 6 from line 5    . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .a  7                                   b7       c7 

  8 Deduction for dividends received (see inst., pg. 15) . . .  . . . . .  . a8                                                       b8       c8 

  9  Taxable income (subtract line 8 from line 7)   . . .  . . . . . .  . . . .  . a9                                                 b9       c9 
 10  Regular tax (multiply line 9 by 0.098; 
     if result is zero or less, leave blank)   . .  . . . . . .  . . . . . .  . . . . .  . a10                                        b10      c10 

 11  Alternative minimum tax (AMT) (from AMTT, line 10)  .  . . .  . a11                                                              b11      c11 

 12  Add lines 10 and 11  .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . .  . a12                                b12      c12 

 13  AMT credit (from AMTT, line 13) . . .  . . . . . .  . . . . .  . . . . . . .  .  . a13                                           b13      c13 

 14  Housing Tax Credit  . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  .  . a14                               b14      c14 

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

 15 Short Line Railroad Infrastructure Modernization Credit  . .  . a15                                                               b15      c15 
 16  Credit for Sales of Manufactured Home Parks to  
     Cooperatives . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a16                           b16      c16 

 17  Subtract lines 13 through 16 from line 12  . . . . . .  . . . . .  . . .  . a17                                                  b17      c17 
 18  Minnesota credit for increasing research activities 
    (from RD, line 45)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . .  . a18                              b18      c18 

 19  Subtract line 18 from line 17  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  . a19                                      b19      c19 

 20 Minimum fee (from M4A, line 12)   . . .  . . . . . .  . . . . .  . . . . . . .  . a20                                             b20      c20 

 21  Tax liability by corporation (add lines 19 and 20)   . . .  . . . . .  . a21                                                     b21      c21 
                                                                                                                                                 Continued next page
                                                                                                             9995

 2023 M4T, Page 2
                                                                                                                                  *234321*

                                                                                                      B1                       B2       B3
                                                                                                   Single/designated filer

                                               Corporation Name 

                                               FEIN

                                               Minnesota Tax ID 

 22  Film Production Tax Credit . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .a22                           b22      c22    

   Enter the credit certificate number: TAXC -  

 23  Tax Credit for Owners of Agricultural Assets (see inst.) . . .  .  .                   a23                            b23      c23 

 24 Employer Transit Pass Credit (from ETP, line 4)  . . .  . . . . . .  .  .               a24                            b24      c24 

 25  LIFO Recapture Tax Deferral   . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  .a25                            b25      c25 

 26  Add lines 22, 23, 24, and 25   . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .a26                            b26      c26 

 27  Subtract line 26 from line 21 . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  . a27                            b27      c27 

 28  Add all amounts on line 27. This is your MINNESOTA TAX LIABILITY                                                     28  
   Enter on Form M4, line 1.

                                                                                                  9995