Form M4 - Corporation Franchise Tax Return - 2013 Page 2
Download a blank fillable Form M4 - Corporation Franchise Tax Return - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form M4 - Corporation Franchise Tax Return - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4M4I
13411
2013 Income Calculation
See instructions beginning on page 6.
Name of corporation/designated filer
FEIN
Minnesota tax ID
You must round amounts
to nearest whole dollar
1 Federal taxable income before net operating loss deduction and special deductions
1
(from federal Form 1120, line 28, or see inst., pg. 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Additions to income
2a
a Federal deduction taken for taxes based on net income and minimum fee . . . . . . . . . . . . . . . . .
2b
b Federal deduction for capital losses (IRC sections 1211 and 1212) . . . . . . . . . . . . . . . . . . . . . .
2c
c Interest income exempt from federal income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
d Exempt interest dividends (IRC section 852[b][5]) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e
e Losses from mining operations subject to occupation tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2f
f Federal deduction for percentage depletion (IRC sections 611-614 and 291) . . . . . . . . . . . . . .
2g
g Federal bonus depreciation and suspended loss (IRC section 168[k]) . . . . . . . . . . . . . . . . . . . . .
2h
h Domestic production activities deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2i
i Eighty percent of excess IRC section 179 deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2j
j Fines, fees and penalties deducted federally as a trade or business expense . . . . . . . . . . . . . .
2k
k Additions due to non-conformity (see instructions pg. 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Total additions (add lines 2a through 2k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3 Total (add lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Subtractions from income
4a
a Refund of taxes based on net income included in federal taxable income . . . . . . . . . . . . . . . . .
4b
b Minnesota deduction for capital losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Sum of research expenses, IRC sections 45A(a) and 51 salary expenses, disability
access expenditures, and IRC section 45G(a) railroad track maintenance expenses
4c
disallowed for federal tax purposes (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4d
d Foreign dividend gross-up required under IRC section 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4e
e Expenses relating to income taxable by Minnesota, but federally exempt . . . . . . . . . . . . . . . . . . .
4f
f Dividends paid by a bank to the U.S. government on preferred stock . . . . . . . . . . . . . . . . . . . . . .
4g
g Deduction for previously disallowed intangible drilling costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4h
h Income/gains from mining operations subject to the occupation tax . . . . . . . . . . . . . . . . . . . . . .
4i
i Deduction for cost depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4j
j Minnesota depreciation for pre-1987 certified pollution control facilities . . . . . . . . . . . . . . . . . . .
4k
k Subtraction for prior bonus depreciation addback . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4l
l Subtraction for prior IRC section 179 addback . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4m
m Subtraction for prior addback of reacquisition of indebtedness income . . . . . . . . . . . . . . . . . . .
4n
n Subtractions due to non-conformity (see instructions pg. 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Total subtractions (add lines 4a through 4n) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
5 Intercompany eliminations (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
6 Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Minnesota net income (subtract line 6 from line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8 Total nonapportionable income (see instructions, pg. 9; attach schedule) . . . . . . . . . . . . . . . . . . .
9
9 Minnesota apportionable income (subtract line 8 from line 7). Enter on M4T, line 1 . . . . . . . . . . .
9995
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial