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Corporations doing business in Minnesota that have elected to be taxed as S corporations under IRC section 1362 must file Form M8. Who Must File. The entire share of an entity's income is taxed to the shareholder, whether or not it is actually distributed. 2022 S Corporation Form M8 Instructions revenue.state.mn.us https://.revenue.state.mn.us › files › m8_inst_22 revenue.state.mn.us https://.revenue.state.mn.us › files › m8_inst_22
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