M8: S Corporation Return (including M8A) (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Form M8 is Minnesota’s 2025 S Corporation Return, used to report S corporation taxes, the minimum fee, pass-through entity tax, and taxes for nonresident shareholders, along with credits, payments, and any amount due or refund. Included Form M8A reports property, payroll, and sal
Who files this form
Form M8 is Minnesota’s S Corporation Return for tax year 2025.
The form states that all S corporations must complete M8A to determine Minnesota source income and the minimum fee. The supplied text does not give further rules for who must file Form M8.
What you'll need
Include these documents with the return:
- A complete copy of federal Form 1120S, Schedules K and K-1, and other federal schedules.
- Completed Form M8A and a copy of your balance sheet.
Depending on the entries you make, the form also calls for:
- Schedule PTE for pass-through entity tax.
- Schedules KS for composite income tax for nonresident shareholders.
- Forms AWC received from shareholders.
- Schedule ETP for the Employer Transit Pass Credit not passed through to shareholders.
- Schedule EPC for the Enterprise Zone Credit not passed through to shareholders.
- Schedule EST for an additional charge for underpayment of estimated tax.
- Form TPD if you check the Tax Position Disclosure box.
- A computation for S corporation taxes on line 1.
- A schedule identifying the pass-through entity for M8A line 7 adjustments.
Have the applicable credit certificate numbers ready for the film production, agricultural asset owner, state housing, and short line railroad infrastructure credits.
How to file
Complete Form M8 and M8A, include the required attachments, and have an officer sign and date the return. Paid preparer signature and identification fields are also provided.
Mail the return to:
Minnesota S Corporation Income Tax
Mail Station 1770
600 N. Robert St.
St. Paul, MN 55146-1770
The form includes a checkbox stating, “I do not want my paid preparer to file my return electronically.” It does not provide electronic filing steps.
For an amount due, the form lists electronic payment or check as payment methods, but refers to instructions that were not supplied for the details.
Common mistakes
- Using staples: Do not use staples on anything you submit.
- Skipping M8A or the balance sheet: All S corporations must complete M8A, and it asks you to enclose a balance sheet copy.
- Leaving out federal attachments: Include the complete federal Form 1120S, Schedules K and K-1, and other federal schedules.
- Using the wrong precision: Round M8 amounts to the nearest whole dollar. Carry M8A factors to five decimal places.
- Overstating line 13 credits: The total on line 13 is limited to the sum of lines 1 and 2.
- Entering zero or a negative amount on line 14: Leave line 14 blank if the result is zero or less.
- Using an ineligible direct deposit account: Use an account not associated with any foreign banks.
Questions people ask
When is the 2025 minimum fee zero?
The M8A table lists a $0 minimum fee when M8A line 8 is less than $1,250,000. All S corporations must still complete M8A.
Where do I report the minimum fee?
Enter the amount from M8A line 9 on Form M8, line 2.
Can I apply an overpayment to next year’s estimated tax?
Yes. Enter the portion of your line 25 overpayment that you want credited to your 2026 estimated tax on line 26.
How do I receive my refund by direct deposit?
On line 28, select checking or savings and enter the routing and account numbers. Use an account not associated with any foreign banks. Otherwise, you will receive a check.
Will a Minnesota Nongame Wildlife Fund donation affect my refund?
Yes. A donation on line 15 reduces your refund or increases your tax.