Before you complete Form M8, complete federal Form 1120S and supporting sched- ules. You will need to reference them. Minnesota Tax ID Number. For calendar year 2011 or tax year beginning Other income (loss) (see instructions—attach statement) . b Tax from Schedule D (Form 1120S) . IL-1120-ST Instructions. 2011. Who must file Form IL-1120-ST? You must file Form IL-1120-ST to file U.S. Form 1120S (regardless of net income or loss). 2011. File Form 5S through the Federal/State E-Filing. Program. General Franchise or Income Tax Return Instructions (All Corporations). You must attach a copy of the following: (1) federal Form 1120S as filed; (2) Form CT-34-SH; (3) Form CT-3-S-ATT (if required; see instructions); and (4) federal Form 1120S, it is subject to Arizona corporate income tax on the total of this income. Use the federal worksheet included in the instructions forIf more than 100%, enter only. 100%. 3. All other instructions are contained in the regular Form 1120S instruction booklet. 4. Attach Schedule 1120S-CM to Form