NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                         *244011*

2024 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 2023 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       Withdrawn           Dissolved                Merged                S corp election                                is claiming                    is a Co-op              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    Credit for Sustainable Aviation Fuel  . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  . 6         

       Enter certificate number from the Department of Agriculture: 

  7    Minnesota backup withholding . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .        7   

  8    Amount credited from your 2023 return  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .               8   

  9  Total corporate estimated tax payments made for 2024   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .  .                             9   

 10  2024 extension payment  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . 10          

 11  Add lines 4 through 10 . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  . 11  

 12    Tax due . If line 3 is more than line 11, subtract line 11 from line 3  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . 12                                

 13    Penalty (see instructions, pg. 6 and 7)  . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . 13            

                                                                                                          9995                                                                         Continued next page

                                                                          NEAR FINAL DRAFT 8/1/24
2024 M4, Page 2
                                                                                                                                                                                    *244021*

Name of Corporation/Designated Filer                                                                FEIN                                                                            Minnesota Tax ID

 14 Interest (see instructions, pg. 7)  .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . 14        

 15 Additional charge for underpayment of estimated tax (attach Schedule M15C)  . . . . .  . . . . . .  . . . . . .  . . . 15                                                      

 16  AMOUNT DUE. If you entered an amount on line 12, add lines 12 through 15

   Payment Method:         Electronic (see inst., pg. 3), or               Check (see inst., pg. 3)    . .  . . . . . .  . . . . . .  . . 16                                       

 17 Overpayment. If line 11 is more than the sum of lines 3 and 13 through 15, subtract line 3  
   and 13 through line 15 from line 11. If line 11 is less than the sum of lines 3 and 13 through 15,  
   see instructions, pg. 7   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 17   

 18 Amount of line 17 to be credited to your 2025 estimated tax  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .       18  

 19 REFUND. Subtract line 18 from line 17  .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .                 19  
   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

                                                                                NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                  *244111*

 2024 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

                                                                                              NEAR FINAL DRAFT 8/1/24
2024 M4I, Page 2
See instructions beginning on page 9.                                                                                                                                                         *244121*

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 or hemp 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             and4 lines Add 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

                                                                                                                                                                NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                                                          *244211*

                          2024 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                             salesMN               of non-filing entities              (instructions see 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      amount8B             line by carry8A;        decimalsix to           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 16.

                                                        Minimum Fee Table
                                                        If the amount                                                                         Enter this amount 
                                                        on line 11 is:                                                                        on line 12:
                                                        less than $1,220,000   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $0
                                                        1,220,000 to $2,439,999   . . . . . . . . . . . . . . . . . . . . . .    $250
                                                        $2,440,000 to $12,199,999   . . . . . . . . . . . . . . . . . .    $730                                                  
                                                        $12,200,000 to $24,389,999   . . . . . . . . . . . . . . . .    $2,440
                                                        $24,390,000 to $48,779,999   . . . . . . . . . . . . . . . .    $4,890
                                                        $48,780,000 or more   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $12,220

                                                                                                                                                                                9995

                                                             NEAR FINAL DRAFT 8/1/24

                                                                                                                                           *244311*

                                                                                                              B
 2024 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                                              b  9      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  Minnesota credit for increasing research activities 
    (from RD, line 45)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . .  . a14                           b14       c14 

 15  Subtract lines 13 and 14 from line 12 . . .  . . . . . .  . . . . .  . . . .  . a15                                           b15       c15 

 16 Minimum fee (from M4A, line 12)   . . .  . . . . . .  . . . . .  . . . . . . .  . a16                                          b16       c16 

 17  Tax liability by corporation (add lines 15 and 16)   . . .  . . . . .  . a17                                                  b17       c17 

 18  Film Production Tax Credit . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .a18                                   b18       c18                   

     Enter the credit certificate number: TAXC -  

 19  Tax Credit for Owners of Agricultural Assets (see inst.) . . .  .  .a19                                                       b19       c19 

 20 Employer Transit Pass Credit (from ETP, line 4)  . . .  . . . . . .  .  .a20                                                   b20       c20 

                                                                                                                                               Continued next page
                                                                                                          9995

                                                           NEAR FINAL DRAFT 8/1/24
 2024 M4T, Page 2
                                                                                                                                                     *244321*

                                                                                                                 B1                             B2          B3
                                                                                                                Single/designated filer

                                              Corporation Name 

                                              FEIN

                                              Minnesota Tax ID 

 21  State Housing Tax Credit  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a21                                      b21            c21 

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

 22 Short Line Railroad Infrastructure Modernization Credit  . .  . a22                                                                 b22            c22 
 23  Credit for Sales of Manufactured Home Parks to  
   Cooperatives   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .  . a23                             b23            c23 
 
 24  Carryover credits from prior years (see instructions)   .  . . . .  . a23                                                          b23            c23 
    D — Credit                     E — Certificate Number                                                    F — Unused Credit               G — MNID

    d1                             e1                                                                        f1                              g1             

    d2                             e2                                                                        f2                              g2

    d3                             e3                                                                        f3                              g3 

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

 26  Add lines 18 through 25 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .a26                                       b26            c26 

 27  Subtract line 26 from line 17  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  .  a27                                       b27            c27 

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

                                                                                                             9995