What should a bill of sale for issued stock include? Calculate lines 36-47 for estate, trust, and nonresident individual shareholders, and resident individual shareholders if the S corporation elected PTE tax.Use this free corporate stock certificate template to document a shareholder's ownership of stock in your corporation. To form a corporation in Minnesota, you must file articles of incorporation with the Secretary of State and pay a filing fee. Companies that need to raise capital to finance their operations can issue stock. Upon issuance, common stock is generally recorded at its fair value, which is typically the amount of proceeds received. Gifts of appreciated stocks, bonds, or mutual fund shares can be a tax-advantaged way to provide immediate support for the U of M or M Health Fairview. Each year Minnesota Housing files IRS Form 8610 with the IRS, which includes the original 8609s issued that year. Equity represents the shareholders' stake in the company, identified on a company's balance sheet. Minnesota WIC currently contracts with Enfamil and Soy Isomil products.