2013 M4NPA
2013 Apportionment Calculation — Schedule A
For tax-exempt organizations, cooperatives, homeowners associations and political organizations with unrelated
business income.
If you conducted business both within and outside Minnesota during the year, complete Schedule M4NPA to determine your
Minnesota source income. Do not complete this schedule if you conducted all your business in Minnesota during the tax year.
See instructions beginning on page 6 .
Name of organization
FEIN
Minnesota tax ID
You must round amounts
to nearest whole dollar.
1 Federal taxable income or (loss) (from M4NP, line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Total nonapportionable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Total apportionable income (subtract line 2 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
A
B
C
D
E
In Minn.
Total
Factors (A ÷ B)
Factor
Weighted ratio
(carry to 4 decimal places)
Weight
(C x D)
(carry to 4 decimal places)
Property factor
4 Average value of inventory . . . . . . . . . . . . . . . 4
5 Average value of tangible property and
land owned/used at original cost . . . . . . . . . . 5
6 Financial institutions only: Average
intangible property (see inst., pg. 7) . . . . . . . . 6
7 Capitalized rents paid by partnership
(gross rents paid x 8) . . . . . . . . . . . . . . . . . . . 7
.
0.02
8 Total property (add lines 4 through 7) . . . . . 8
(If line 8, column B is zero, see “Three-Factor Formula,” on page 6.)
Payroll factor
.
0.02
9 Total payroll and officers’ compensation . . . 9
(If line 9, column B is zero, see “Three-Factor Formula,” on page 6.)
Sales factor
10 Sales or receipts
.
0.96
(financial institutions: see inst., pg. 7) . . . . 10
(If line 10, column B is zero, see “Three-Factor Formula,” on page 6.)
Determining net taxable income
11 Apportionment factor. Add the percentages in column E, lines 8, 9 and 10, and
.
carry the result to four decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Net income apportioned to Minnesota (multiply line 3 by line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Minnesota nonapportionable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Minnesota taxable net income or (loss) (add lines 12 and 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Enter on Form M4NP, line 4.
9995
1
2
3
4
