Get MN DoR M8 Instructions 2014
Eceipts is at least $950,000. However, the S corporation is exempt from the minimum fee if the S corporation is a qualified business participating in a Job Opportunity Building Zone (JOBZ) in Minnesota and all of its property and payroll are within the zone. S corporations that file as QSSS federally now include all factors under one parent company and thus subject to only one minimum fee at the apparent company level. The minimum fee is computed on M8A, which is on page 2 of Form M8. File Elec.
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