Get MN DoR M8 Instructions 2018
Tually distributed. Each shareholder must include their share of income on their tax return. However, the S corporation taxes and minimum fee are paid by the entity. A C corporation is required to file Form M4, Minnesota Corporation Franchise Tax, instead of Form M8. Minimum Fee An S corporation is subject to a minimum fee if the sum of its Minnesota source prop erty, payroll and sales or receipts is at least $990,000. S corporations that file as QSSS federally now include all factors unde.
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