2019 M8A, Apporonment and Minimum Fee
All S corporaons must complete M8A to determine its Minnesota source income and minimum fee. See M8A instrucons
beginning on page 7. Enclose a copy of your balance sheet.
9995
A B C
In Minn. Total Factors (A ÷ B)
(carry to 5 decimal places)
Property
1 a Average value of inventory ..........1a
b Average value of buildings, machinery
and other tangible property owned ...1b
c Average value of land owned ........1c
d Financial instuons only:
Average intangible property owned....1d
Total average value of tangible property
owned at original cost (add lines 1a-1d) ......1
2 Capitalized rents paid by S corporaon
(gross rents paid x 8) ...................2
3 Add lines 1 and 2 ......................3
Payroll
4 Total payroll, including ocers’
compensaon..........................4
Sales
5 Sales (including rents received) ...........5
(If line 5, column B is zero, see instrucons, page 7.)
Minimum Fee Calculaon
6 Total of lines 3, 4 and 5 in column A .......6
7 Adjustments (see instrucons, page 8) .....7 (Idenfy pass-through enty and enclose schedule.)
8 Combine lines 6 and 7 ..................8
9 Minimum fee (determine using the amount
on line 8 and the table below)
............
9
Enter this amount on line 2 of your Form M8.
Minimum Fee Table
If line 8 of M8A is: your minimum fee is:
Less than $1,020,000 ................................. $0
$1,020,000 to $2,039,999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $210
$2,040,000 to $10,209,999 ............................ $610
$10,210,000 to $20,409,999 .......................... $2,040
$20,410,000 to $40,819,999 .......................... $4,090
$40,820,000 or More ............................... $10,210
*198111*