612-466-0010
901 Marquette Ave, Suite 1675
Minneapolis, Minnesota 55402

S Corporation Form M8 Instructions

March 19, 2012

The following (upcoming) posts will discuss Form M8 for S corporations: What’s new with Form M8 for 2011 Minnesota S Corporation M8 Filing Requirements Before You File Form M8 S Corporation Form M8 Due Date General Information on S Corporation Form M8 Completing S Corporation Tax Form M8A Form M8 FAQ Completing M8A Three-Factor Formula [...]

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Tax Form 8832 | New Instructions January 2012

March 22, 2012

General Instructions Section references are to the Internal Revenue Code unless otherwise noted. What Is New: A checkbox was added for explanatory language of the Rev. Proc. 2010-32, foreign entities that meet the requirements of Rev. Proc. 2010-32, 2010-36 I.R.B. 320. The IRS has created a page on IRS.gov for information about Form 8832 and [...]

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Youth and the Law in Minnesota

March 23, 2012

Minnesota law makes many distinctions between the rights and responsibilities of adults and young persons. Part 1 describes the major statutory and case law that differentiates between youths and adults. These provisions are divided into the areas of economic regulations, education, family relations, health and social services, motor vehicles, and criminal law. There is a [...]

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Changing the Terms of or Ending Civil Commitment

April 6, 2012

Sexually Dangerous Persons Civil Commitment Law: Changing the Terms of or Ending Civil Commitment The decision to transfer the person to a more or less secure treatment facility or to discharge a sexually dangerous person from civil commitment is made by a special review board panel appointed by the Commissioner of Human Services. The panel consists [...]

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Duration of Civil Commitment

April 5, 2012

Sexually Dangerous Persons Civil Commitment Law: Duration of Civil Commitment During the 60-day period following the initial commitment decision by the court, the treatment facility prepares a treatment report and the court holds another hearing to decide whether the commitment decision should be made final. If the court finalizes its commitment decision at the review hearing, [...]

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Placement for People Who Are Civilly Committed

April 4, 2012

Sexually Dangerous Persons Civil Commitment Law: Placement for People Who Are Civilly Committed Sexually dangerous persons are committed to the custody of the Commissioner of Human Services and are placed in a secure treatment facility in Moose Lake known as the Minnesota Sexual Psychopathic Personality Treatment Center or a secure facility in St Peter. In order [...]

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Keith Renni RG Wire & Cable Attorney Scam

April 4, 2012

Our law firm was recently contacted by someone claiming to be Keith Rennie, Director of RG Wire & Cable limited. Our firm contacted RG Wire & Cable and inquired about the correspondance. Keith Rennie confirmed that the message was “an internet scam” and should be ignored. The scam was particularly convincing in that it used a real [...]

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Rights and Procedures for Civil Commitment Hearings

April 3, 2012

Sexually Dangerous Persons Civil Commitment Law: Rights and Procedures for Civil Commitment Hearings The hearing on the petition is a civil proceeding and is governed by the same procedures and rules as a proceeding to commit a person as “mentally ill and dangerous.” These procedures include, among other things, the subject’s right to be represented [...]

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Sexually Dangerous Persons Civil Commitment Law: Civil Commitment Proceedings

April 2, 2012

A civil commitment proceeding under this law is initiated by the county attorney and is filed in the county where the proposed patient resides or is present. If the proposed patient is an inmate of a state prison, the petition may be filed in the county where the proposed patient was convicted. Alternatively, the petition [...]

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Preliminary Determinations When a Sex Offender Is Convicted or Sent to Prison

April 1, 2012

Minnesota law requires that when a court sentences a person for a felony-level criminal sexual conduct crime, the court must make a preliminary determination as to whether the civil commitment of the person as a sexually dangerous person would be appropriate and must include this determination in its sentencing order. If the court determines that [...]

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Sexually Dangerous Persons Civil Commitment Law: Prior Criminal Convictions

March 31, 2012

Prior Criminal Convictions Prior criminal convictions are not required in order to civilly commit a person under this law. However, the standard of proof required for involuntary commitment under this law is a stringent one (clear and convincing evidence) and may be difficult to meet, absent the type of strong proof of prior harmful sexual [...]

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Minnesota Sexually Dangerous Persons Civil Commitment Law

March 30, 2012

Any person who has been determined by a court to be a “sexually dangerous person”12 may be involuntarily committed under this law. Minn. Stat. § 253B.185. The Definition of a Sexually Dangerous Person There are three elements to the definition of “sexually dangerous person.” First, it must be demonstrated that the person has engaged in [...]

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Completing Schedule KS | Nonresident & Minnesota Shareholder Income Adjustment

March 30, 2012

Complete and provide Schedule KS to each nonresident shareholder and any Minnesota shareholder who has adjustments to income. Purpose An S corporation must provide each non-resident shareholder, and any Minnesota shareholder with adjustments to income, with enough information for them to complete a Minnesota income tax return and determine their correct Minnesota tax. Schedule KS [...]

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Civil and Criminal Liability for Disclosing or Failing to Disclose Information

March 29, 2012

A state or local agency or official, or a private organization or individual authorized to act on behalf of a state or local agency or official, is not civilly or criminally liable for failing to disclose information as permitted by the community notification law. In addition, these individuals and entities are not civilly or criminally [...]

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Apportionment for Financial Institutions

March 29, 2012

In general, a financial institution is any national or state bank, bank holding company, savings and loan, or any other corporation that does business that a bank or other financial institution would be authorized to do. Financial institutions complete M8A the same way as other S corporations, except for lines 4 and 14. Line 4—Property [...]

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Sex Offenders Subject to Community Notification But Not Assigned a Risk Level

March 28, 2012

If a local law enforcement agency learns that a person subject to the community notification law is living in Minnesota but has not been assigned a risk level, the law enforcement agency must provide that information to the BCA and the Commissioner of Corrections within three business days. If the information is reliable and the [...]

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Three-Factor Formula for QSSS Filers

March 28, 2012

If your federal Form 1120S includes a qualified subchapter S subsidiary (QSSS), you must file a single Form M8. However, for computing the minimum fee and allocating income for nonresidents, each entity must compute their own income, deductions, factors and credits separately. Provide a worksheet that separates these items for each entity. Also, attach a [...]

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Notification for Sex Offenders Who Enter Minnesota From Another State

March 27, 2012

The community notification law applies to offenders who are accepted from another state under a reciprocal agreement for supervision under the interstate compact. These offenders are assigned a risk level based on their out-of-state risk level assignment. However, if the commissioner concludes that the offender is from a state with a risk level assessment law [...]

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S Corporation Tax FAQ

March 27, 2012

Q: I filed federal Form 2553 with the IRS to elect to become an S corporation. Do I also need to file a similar form with Minnesota? A: No. Once you have filed Form 2553 with the IRS and it has been approved, Minnesota automatically accepts your S corporation status. Q: Does Minnesota allow a [...]

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