*178111*
2017 M8A, Apportionment and Minimum Fee
All S corporations must complete M8A to determine its Minnesota source income and minimum fee. See M8A instructions
beginning on page 7. Enclose a copy of your balance sheet.
A
B
C
In Minn.
Total
Factors (A ÷ B)
(carry to 5 decimal places)
Property
1 a Average value of inventory . . . . . . . . .
1 a
b Average value of buildings, machinery
and other tangible property owned . .
1 b
c Average value of land owned . . . . . . .
1 c
d Financial institutions only:
1 d
Average intangible property owned . . .
Total average value of tangible property
1
owned at original cost (add lines 1a-1d) . .
2 Capitalized rents paid by S corporation
(gross rents paid x 8) . . . . . . . . . . . . . . . . .
2
3
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . .
Payroll
4 Total payroll, including officers’
4
compensation . . . . . . . . . . . . . . . . . . . . . . . .
Sales
5
5 Sales (including rents received) . . . . . . . . .
(If line 5, column B is zero, see instructions, page 7.)
Minimum Fee Calculation
6
6 Total of lines 3, 4 and 5 in column A . . . . .
7
7 Adjustments (see instructions, page 8) . . .
(Identify pass-through entity and enclose schedule.)
8 Combine lines 6 and 7 . . . . . . . . . . . . . . . .
8
9 Minimum fee (determine using the amount
on line 8 and the table below) . . . . . . . . . .
Enter this amount on line 2 of your Form M8.
9
Minimum Fee Table
If line 8 of M8A is:
your minimum fee is:
Less than $970,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$0
$970,000 to $1,959,999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200
$1,960,000 to $9,769,999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $590
$9,770,000 to $19,539,999 . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,960
$19,540,000 to $39,079,999 . . . . . . . . . . . . . . . . . . . . . . . . . . $3,910
$39,080,000 or More . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $9,770
9995