Form M8 - S Corporation Return - 2012 Page 2
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1
22012 M8A
Apportionment and Minimum Fee 2012
B
B
B
Place an X in the box if you conduct all activity
1
2
3
in Minnesota, and enter 1.00000 on line 18.
QSSS designated filer
S corporation name
If you’re a qualified business participating in a JOBZ
FEIN
zone in Minnesota and all your property and payroll
Minnesota tax ID
are within the zone, you are exempt from the mini-
mum fee. Enter zero on line 21 below and on line 2
A
of Form M8.
Total In and
Outside Minnesota
In Minnesota
In Minnesota
In Minnesota
1
1 Average inventory . . . . . . . . . . . . . .
2 Average tangible property
2
(at original cost) . . . . . . . . . . . . . . . .
3 Average land owned/used
3
(at original cost) . . . . . . . . . . . . . . . .
4
Financial institutions only: average
4
intangible property (see inst., pg. 8) . . .
5
5 Capitalized rents (gross rents x 8) .
6 Total property (add lines 1 – 5;
6
if Col. A is zero, see inst., pg. 7) . . .
7 Minnesota property factor (divide each
7
line 6B amount by line 6A; carry to five decimal places) . . . . . . . .
8
0 .035
0 .035
0 .035
8 Property factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
9 Weighted ratio for PROPERTY (multiply line 7 by line 8) . . . . . . . .
10 Payroll/officer’s compensation
10
(if Col. A is zero, see inst., pg. 7) . . .
11 Minnesota payroll factor (divide each
11
line 10B amount by line 10A; carry to five decimal places) . . . . . .
12
0 .035
0 .035
0 .035
12 Payroll factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Weighted ratio for PAYROLL (multiply line 11 by line 12) . . . . . . .
13
14 Sales or receipts (if a financial
institution or if Col. A is zero,
14
see inst., pg. 7) . . . . . . . . . . . . . . . . .
15 Minnesota sales factor (divide each
15
line 14B amount by line 14A; carry to five decimal places) . . . . . .
0 .93
0 .93
0 .93
16
16 Sales factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
17 Weighted ratio for SALES (multiply line 15 by line 16) . . . . . . . . . .
18 APPORTIONMENT FACTOR
(Add lines 9, 13 and 17 in each column OR if you conduct all
18
activity in Minnesota, enter 1.00000 on line 18) . . . . . . . . . . . . . .
Minimum fee calculation (read instructions, pg. 9)
19
19 Adjustments (see instructions, pg. 9) . . . . . . . . . . . . . . . . . . . . . . .
20
20 Add lines 6, 10, 14 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
21 Minimum fee (see table below) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add line 21 amounts and enter on Form M8, line 2.
If the amount
Enter this amount
If the amount
Enter this amount
on line 20 is:
on line 21:
on line 20 is:
on line 21:
less than $500,000 . . . . . . . . . . . . . . . . . $0
$5,000,000 to $9,999,999 . . . . . . . . . . . . . $1,000
$500,000 to $999,999 . . . . . . . . . . . . . $100
$10,000,000 to $19,999,999 . . . . . . . . . . . $2,000
$1,000,000 to $4,999,999 . . . . . . . . . . $300
$20,000,000 or more . . . . . . . . . . . . . . . . . . $5,000
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