TY2011 M2 Return Package M2 Field Record header 01: Byte count N M 4 Numeric: Represents record byte count including this field and the record terminus character. Record header 02: Start of N M 4 Literal value: "****" record Record header 03: Form type N M 6 Literal value: "RETbbb" Note: "b" represents a blank space. Record header 04: Form N M 6 Literal value: "M2bbbb" code Record header 05: Page # N M 5 Value: "PGnnb" Note: "n" represents a numerical value. Example: "PG01b" = Page 1; "PG02b" = Page 2 Record header 06: Primary taxpayer tax ID # (SSN or N M 9 Numeric: Primary taxpayer tax identification number (social security number). FEIN) Record header 07: Filler N M 1 Literal value: "b" Record header 08: Tax period end date Record header 09: Filler N M 1 Literal value: "b" N M 6 Date: Represents end of tax period. Example; "200312" = Period end date of 12/31/2003; "200305 = Period end date of 05/31/2003 Record header 10: Return sequence # N M 4 Numeric: Represents the order of the return within the transmission. First return is always "0001", second is "0002", etc. Maximum is "0500". Record header 11: Filler N M 1 Literal value: "b" 0010 State return declaration control # (DCN) N C 14 Numeric (Off Form) 0020 Tax year beginning N C 8 Date 0030 Tax year ending N C 8 Date 0040 Estate or trust name N M 35 Alphanumeric 0050 Estate or trust name N C 1 Checkbox changed 0060 Estate or trust federal tax identification # (EIN) N M 9 Numeric 0070 Estate or trust Minnesota tax identification # N M 9 Numeric 11/2/2011 Prepared by Minnesota Department of Revenue 1
0080 Estate or trust decendent tax identification # (social security #) N C 9 Numeric 0090 Estate or trust decedent death date 0100 Estate or trust decedent or trust last address type N C 8 Date N C 1 Numeric (Off Form): 1 = APO/FPO address; 2 = military address; 3 = foreign address 0110 Estate or trust decedent or trust last address domestic "in care of" information N C 35 Alphanumeric (Off Form) 0120 Estate or trust decedent or trust last address domestic street address N C 35 Alphanumeric 0130 Estate or trust decedent or trust last address domestic city 0140 Estate or trust decedent or trust last address domestic state code N C 22 Alphanumeric N C 2 Alphanumeric 0150 Estate or trust decedent or trust last address domestic zip code N C 9 Numeric 0160 Estate or trust decedent or trust last address foreign street address N C 35 String (Off Form) 0170 Estate or trust decedent or trust last address foreign city, state or province, and postal code N C 35 String (Off Form) 0180 Estate or trust decedent or trust last address foreign country N C 10 String (Off Form) 0190 Decedents estate N C 1 Checkbox 0200 Estate or trust trust N C 1 Checkbox 11/2/2011 Prepared by Minnesota Department of Revenue 2
0205 Estate or trust granter N C 1 Checkbox (Off Form) trust 0210 Estate or trust became N C 8 Date irrevocable date 0220 Estate or trust number of N C 7 Numeric beneficiaries 0225 Number of schedules KF N C 7 Numeric 0260 Fiduciary name & title N M 35 Alphanumeric 0270 Fiduciary address type N C 1 Numeric (Off Form): 1 = APO/FPO address; 2 = military address; 3 = foreign address 0280 Fiduciary address "in care N C 35 String (Off Form) of" information 0290 Fiduciary domestic street N C 35 Alphanumeric address 0300 Fiduciary domestic city N C 22 Alphanumeric 0310 Fiduciary domestic state N C 2 Alphanumeric code 0320 Fiduciary domestic zip N C 9 Numeric code 0330 Fiduciary foreign street N C 35 String (Off Form) address 0340 Fiduciary foreign city, state N C 35 String (Off Form) or province, and postal code 0350 Fiduciary foreign country N C 35 String (Off Form) 0400 Final return N C 1 Checkbox 0401 ESBT N C 1 Checkbox 0402 Inter Vivos Trust N C 1 Checkbox 0403 Testamentary Trust N C 1 Checkbox 0404 Section 645 election N C 1 Checkbox 0405 Initial return N C 1 Checkbox 0407 Bankruptcy estate N C 1 Checkbox 0408 Composite N C 1 Checkbox 0410 Federal taxable 1 N C 12 Numeric 0420 Fiduciary deductions & 2 N C 12 Numeric losses not allowed 0425 Capital gain of lump sum distribution 3 N C 12 Numeric 11/2/2011 Prepared by Minnesota Department of Revenue 3
0430 NOL carryover adjustment 31 N C 12 Numeric 0440 Additions 4 N C 12 Numeric 0450 Subtotal lines 1 through 3 5 N C 12 Numeric 0460 Subtractions 6 N C 12 Numeric 0470 Fiduciary non 7 N C 12 Numeric Minnesota sources 0480 Subtotal lines 6 through 7 8 N C 12 Numeric 0490 Minnesota taxable net 9 N C 12 Numeric 0500 Tax table 10 N C 12 Numeric 0501 Tax S portion Electing small bus. Trust 11 0510 Subtotal tax M1LS & M2MT 0515 Composite tax for nonresident beneficiaries 11 N C 12 Numeric 13 N C 12 Numeric 0520 Tax M1LS 12 N C 1 Checkbox 0530 Tax M2MT 12 N C 1 Checkbox 0540 Total tax 14 N C 12 Numeric 0550 Total estimated tax 15 N C 12 Numeric payments, extension payment, Minnesota tax withheld, JOBZ credit, Cattle testing, increased research and historic structure credit 0552 ETP credit 16 N C 1 Checkbox (Off Form): Type of unlisted credit 0554 M1CR credit 16 N C 1 Checkbox (Off Form): Type of unlisted credit 0556 Unlisted credit amount 16 N C 12 Numeric (Off Form): Add amount to total in field 0550 total credits 0560 Estimated tax & extension payments 0570 Job opportunity building zone credits 0575 Cattle tuberculosis testing credit 15a N C 12 Numeric 15c N C 12 Numeric 15d N C 12 Numeric 11/2/2011 Prepared by Minnesota Department of Revenue 4
0576 increased research activities 15e N C 12 Numeric added 0577 historic structure rehab 15f N C 12 Numeric added 0578 Minnesota tax 15b N C 12 Numeric withheld 0579 NPS project number 15f Y C 6 Update1 Alpha numeric (Allows: "STMbnn") /19/11 0580 Tax amount due 16 N C 12 Numeric 0590 Penalty amount 17 N C 12 Numeric 0600 Interest amount 18 N C 12 Numeric 0610 Additional tax charge 19 N C 12 Numeric (penalty for underpayment for trusts only) 0620 Subtotal amount owed 20 N C 12 Numeric 0630 Payment method by check 20 N C 1 Checkbox 0640 Payment method 20 N C 1 Checkbox electronic 0650 Subtotal overpayment 21 N C 12 Numeric amount 0660 Bank account type 24 N C 1 Checkbox checking 0670 Bank account type savings 24 N C 1 Checkbox 0680 Bank routing # 24 N C 9 Numeric or Blank 0690 Bank account # 24 N C 17 String or Blank 0700 Amount of refund 22 N C 12 Numeric transferred to next tax year estimated tax 0710 Subtotal refund amount 23 N C 12 Numeric x Record terminus N M 1 Literal value: "#" end of pg 1 0228 Name of contact N C 49 String moved 0230 Estate or trust e mail address for correspondence N C 50 Alphanumeric moved 11/2/2011 Prepared by Minnesota Department of Revenue 5
0240 Estate or trust e mail address for fiduciary 0250 Estate or trust e mail address for paid preparer 0360 Fiduciary identification # (Minnesota business identification # or social security #) N C 1 Checkbox moved N C 1 Checkbox moved N M 9 Numeric moved 0370 Fiduciary day phone type N C 1 Numeric (Off Form): 1 = home telephone; 2 = work telephone; 3 = cellular telephone; 4 = pager moved 0380 Fiduciary day phone # N M 10 Numeric moved 0390 Fiduciary day phone extension 0430 Capital gain amount of lump sum distribution 0720 Paid preparer limited POA N C 6 Numeric (Off Form) moved 30 N C 12 Numeric N C 1 Checkbox moved 0730 Paid preparer ID # N C 9 String: Numeric, except first character may be "P" for a regular PTIN or "S" for a Volunteer Site PTIN Note: Enter Minnesota business ID #, social security number, or PTIN. Out of state businesses may use federal Employer Identification Number (EIN) moved 0735 Paid preparer identification type 0740 Paid preparer day phone type N C 1 Literal value: "F" = Federal employer ID #; "M" = Minnesota business ID #; "P" = Preparer tax ID # (IRS assigned PTIN, includes VITA/TCE sites); "S" = Social Security # N C 1 Numeric (Off Form): 1 = home telephone; 2=work telephone; 3 = cellular telephone; 4 = pager moved moved 11/2/2011 Prepared by Minnesota Department of Revenue 6
0750 Paid preparer day phone # N C 10 Numeric moved 0760 Paid preparer day phone extension 0800 Non Minnesota state & municipal bond interest N C 6 Numeric (Off Form) moved 25 N C 12 Numeric 0810 State tax deducted on federal return 0820 Expenses deducted on federal return for not attributable to Minnesota 26 N C 12 Numeric 27 N C 12 Numeric 0825 80% Suspended loss 28 N C 12 Numeric 0828 80% Federal bonus depreciation addition 29 N C 12 Numeric 0829 Certain fines, fees and 30 N C 12 Numeric penalties deducted federally as a trade or business expensess 0830 Subtotal additions 34 N C 12 Numeric 0832 NOL carryover adjustment 32 N C 12 Numeric 0834 Domestic prod activities deduction 33 N C 12 Numeric Added 0 0840 Interest on U S bonds, minus any expenses deducted on federal return 35 N C 12 Numeric 0850 State tax refund included on federal return 36 N C 12 Numeric 0875 Federal bonus depreciation subtraction 37 N C 12 Numeric 11/2/2011 Prepared by Minnesota Department of Revenue 7
0876 Subtraction for prior addback 0877 Job opportunity building zone subtraction 39 N C 12 Numeric Added 0 38 N C 12 Numeric 0878 NOL carryover adjustment 40 N C 12 Numeric 0880 Subtotal subtractions 41 N C 12 Numeric 0900 Beneficiary 1 name 42(1)A N C 35 Alphanumeric: If number of beneficiaries is greater than five, enter "M2BENE" for name. M2BENE must be used to list all beneficiaries. 0910 Beneficiary 1 social 42(1)B N C 9 Numeric: If number of beneficiaries is greater than security number five, enter "999999999" for name. 0920 Beneficiary 1 share of federal distributable net 0930 Beneficiary 1 percent of total 42(1)C N C 12 Numeric: If number of beneficiaries is greater than five, enter total related M2BENE form(s). 42(1)D N C 6 Percentage: If number of beneficiaries is greater than five, enter total related M2BENE form(s). 0940 Beneficiary 1 assignable share additions 0950 Beneficiary 1 assignable share subtractions 42(1)E N C 12 Numeric: If number of beneficiaries is greater than five, enter total related M2BENE form(s). 42(1)E N C 12 Numeric: If number of beneficiaries is greater than five, enter total related M2BENE form(s). 1000 Beneficiary 2 name 42(2)A N C 35 Alphanumeric 1010 Beneficiary 2 social 42(2)B N C 9 Numeric security number 1020 Beneficiary 2 share of 42(2)C N C 12 Numeric federal distributable net 1030 Beneficiary 2 percent of 42(2)D N C 6 Percentage total 1040 Beneficiary 2 assignable share additions 42(2)E N C 12 Numeric 1050 Beneficiary 2 assignable share subtractions 42(2)E N C 12 Numeric 1100 Beneficiary 3 name 42(3)A N C 35 Alphanumeric 1110 Beneficiary 3 social 42(3)B N C 9 Numeric security number 11/2/2011 Prepared by Minnesota Department of Revenue 8
1120 Beneficiary 3 share of federal distributable net 1130 Beneficiary 3 percent of total 1140 Beneficiary 3 assignable share additions 1150 Beneficiary 3 assignable share subtractions 42(3)C N C 12 Numeric 42(3)D N C 6 Percentage 42(3)E N C 12 Numeric 42(3)E N C 12 Numeric 1200 Beneficiary 4 name 42(4)A N C 35 Alphanumeric 1210 Beneficiary 4 social 42(4)B N C 9 Numeric security number 1220 Beneficiary 4 share of 42(4)C N C 12 Numeric federal distributable net 1230 Beneficiary 4 percent of 42(4)D N C 6 Percentage total 1240 Beneficiary 4 assignable share additions 42(4)E N C 12 Numeric 1250 Beneficiary 4 assignable share subtractions 42(4)E N C 12 Numeric 1300 Beneficiary 5 name 42(5)A N C 35 Alphanumeric 1310 Beneficiary 5 social 42(5)B N C 9 Numeric security number 1320 Beneficiary 5 share of 42(5)C N C 12 Numeric federal distributable net 1330 Beneficiary 5 percent of 42(5)D N C 6 Percentage total 1340 Beneficiary 5 assignable share additions 42(5)E N C 12 Numeric 1350 Beneficiary 5 assignable share subtractions 1820 Fiduciary share of federal distributable net 42(5)E N C 12 Numeric 43C N C 12 Numeric 1830 Fiduciary percent of total 43D N C 6 Percentage 11/2/2011 Prepared by Minnesota Department of Revenue 9
1840 Fiduciary assignable share additions 1850 Fiduciary assignable share subtractions 1920 Total share of federal distributable net 43E N C 12 Numeric 43E N C 12 Numeric 44C N C 12 Numeric 1930 Total percent of total 44D N C 6 Percentage (must equal 100%) 1940 Total assignable share 44E N C 12 Numeric additions 1950 Total assignable share 44E N C 12 Numeric subtractions 2000 Electronic return type N M 1 Literal value (Off Form): "P" = Paid preparer; "S" = Self prepared x Record terminus N M 1 Literal value: "#" 11/2/2011 Prepared by Minnesota Department of Revenue 10