Form M8 — S Corporation Return (including M8A) (2025)

258011
Do not use staples on anything you submit.
2025 M8, S Corporation Return
/ / /
Tax year beginning (MM/DD/YYYY) and ending (MM/DD/YYYY) / Name of Corporation Federal ID Number Minnesota Tax ID Mailing Address Former name, if changed since previous year return:
Check if New Address
City State ZIP Code
Place an X in all that apply:
Initial Qualified Subchapter
Financial
Composite
Institution
Income Tax S Subsidiary
Public
Return
Tax Position Disclosure
Pass-through
Law (Enclose Form TPD)
Entity (PTE) Tax
86-272
1 S corporation taxes (place an X in all that apply):
Number of Schedule KS Number of Shareholders Final Return Installment Sale of Passthrough Assets or Interests Federal Schedule D taxes Passive income Round amounts to nearest whole dollar LIFO recapture … 1 2 Minimum fee from M8A, line 9 (see M8A instructions, pg. 9) … 2 3 Pass-through Entity Tax … 3 4 Composite income tax for nonresident shareholders … 4 5 Minnesota income tax withheld for nonresident shareholders.
If you received Form AWC from a shareholder, check box: 5 6 Add lines 1 through 5 … 6 7 Employer Transit Pass Credit not passed through to shareholders (enclose Schedule ETP) … 7 8 Film Production Tax Credit … 8 Enter the credit certificate number: TAXC -9 Tax Credit for Owners of Agricultural Assets not passed through to shareholders … 9 Enter the certificate number from the certificate you received from the Rural Finance Authority:
AO
10 State Housing Tax Credit … 10 Enter the credit certificate number from Minnesota Housing: SHTC - -11 Short Line Railroad Infrastructure Modernization Credit … 11 Enter certificate number from the certificate you received from the Minnesota Department of Transportation: MN-SLR -12 Credit for Sales of Manufactured Home Parks to Cooperatives … 12
(enclose computation)
(enclose M8A)
(enclose Schedule PTE)
(enclose Schedules KS)
(enclose Forms AWC)
13 Add lines 7 through 12, limited to the sum of lines 1 and 2 … 13 9995 Continued next page

2025 M8, page 2
258021
Name of Corporation Federal ID Number Minnesota Tax ID
Round amounts to nearest whole dollar
14 Subtract line 13 from line 6 (if result is zero or less, leave blank) … … … … … … … … … … … … 15 Minnesota Nongame Wildlife Fund donation (see instructions, pg. 6).
This will reduce your refund or increase your tax 15 16 Add lines 14 and 15 16 17 Enterprise Zone Credit not passed through to shareholders (enclose Schedule EPC) 17 18 Estimated tax and/or extension payments made for 2025 18 19 Add lines 17 and 18 19 20 Tax due. If line 16 is more than line 19, subtract line 19 from line 16 20 21 Penalty (see instructions, pg. 6) 21 22 Interest (see instructions, pg. 7) … 22 23 Additional charge for underpayment of estimated tax (attach Schedule EST) 23 24 AMOUNT DUE. If you entered an amount on line 20, add lines 20 through 23 24 Payment method: Electronic (see inst., pg. 2), or Check (see inst., pg. 2) 25 Overpayment. If line 19 is more than the sum of lines 16 and 21 through 23, subtract lines 16 and 21 through 23 from line 19 . 25 26 Amount of line 25 to be credited to your 2026 estimated tax 26 27 REFUND. Subtract line 26 from line 25 … 27 28 To have your refund direct deposited, enter the following. Otherwise, you will receive a check.
Checking Savings
Routing number Account number (use an account not associated with any foreign banks) / / Signature of Officer Date (MM/DD/YYYY) Officer's Direct Phone Print Name of Officer Email Address for Correspondence, if Desired This Email Address belongs to:
Employee Paid Preparer Other:
/ /
Paid Preparer's Signature Preparer's PTIN Date (MM/DD/YYYY) Preparer's Direct Phone Include a complete copy of federal Form 1120S, Schedules K and K-1, and other federal schedules I authorize the Minnesota Department of Revenue to discuss Mail to: Minnesota S Corporation Income Tax this tax return with the preparer.
Mail Station 1770
600 N. Robert St.
I do not want my paid preparer to file my return electronically.
St. Paul, MN 55146-1770

258111
2025 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 9. Enclose a copy of your balance sheet.
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 Total average value of tangible property owned at original cost (add lines 1a-1c) … 1 2 Capitalized rents paid by S corporation (gross rents paid x 8) … 2 3 Add lines 1 and 2 … 3
Payroll
4 Total payroll, including officers' compensation … 4
Sales
5 Sales (including rents received) … 5 (If line 5, column B is zero, see instructions, page 9.)
Minimum Fee Calculation
6 Total of lines 3, 4 and 5 in column A … 6 7 Adjustments (see instructions, page 10) . . . . 7 8 Combine lines 6 and 7 … 8 9 Minimum fee (determine using the amount on line 8 and the table below) … 9
Minimum Fee Table
B C
A
In Minn. Total Factors (A ÷ B)
(carry to 5 decimal places)
(Identify pass-through entity and enclose schedule.)
Enter this amount on line 2 of your Form M8.
Your minimum fee is:
If line 8 of M8A is: less than $1,250,000 … 1,250,000 to $2,509,999 … $2,510,000 to $12,539,999 … $12,540,000 to $25,069,999 … $25,070,000 to $50,139,999 … $0 $260 $750 $2,510 $5,020 $50,140,000 or more … $12,540