Residency . . .
is generally defined by two rules:
- domicile (permanent residency), or
- the 183-day rule.
Your permanent residence (domicile) is the place you intend to make your home for a permanent or indefinite period of time. It is your legal residence. Your permanent residence, once established, continues until you take steps to establish a new residence.
If you live with your spouse, both you and your spouse are presumed to have the same state of residency for income tax purposes. And even though you might split your time between more than one location or state, you both still have the same permanent residence.
The 183-day rule
If you are a resident of another state, you may still be taxed as a Minnesota resident under the 183-day rule.
The 183-day rule depends on two conditions:
1. You spend at least 183 days in Minnesota (any portion of a day is counted as a full day), and
2. You or your spouse own, rent or occupy an abode or self-contained living unit, suitable for year-round use, that is equipped with its own cooking and bathing facilities in Minnesota.
If both conditions apply, you are a Minnesota resident for the length of time the second condition applies. If the second condition applied for the entire year, you are considered a full-year Minnesota resident for income tax purposes. If it applied for less than a full year, you are considered a part-year resident.
If you maintain a home in Minnesota, but claim residency elsewhere, you must keep adequate records to verify that more than half of the year is spent out of state. Records confirming your whereabouts commonly include planners, calendars, plane tickets, canceled checks, credit card and other receipts. This rule does not apply to military personnel or to people covered under reciprocity.