Minnesota residents are people who meet the conditions of permanent residency or the 183-day rule (See page 2.). If you move out of Minnesota temporarily, but don’t intend to permanently remain in another state or country, you continue to be a Minnesota resident. As a resident, you must pay Minnesota tax on taxable income you received from all sources, regardless of where you earned it. Exceptions to this include:
• Individuals deemed non-residents under the Service Members Civil Relief Act
• Individuals eligible for “reciprocity” (See page 3.)