Welcome. My name is Barbara, and it will be my pleasure to assist you with your tax question today.
You are a Minnesota resident if you:
-are an active-duty military personnel and you consider Minnesota to be your home, regardless of where you were stationed during the year,
-leave Minnesota but have not established permanent residency elsewhere,
-temporarily leave Minnesota and plan to return, or
-maintained an abode in Minnesota for the entire year and you met the requirements under the 183-day rule. In this case, you are a full-year Minnesota resident for income tax purposes even though you may have been domiciled in another state. (The 183-day rule does not apply to military personnel or residents of a reciprocity state.)
The 183-day rule is as follows:
Even 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 is based 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 (a self-contained living unit, suitable for year-round use, that is equipped with its own cooking and bathing facilities) in Minnesota.
Additional information can be found at the following:
Please let me know if you require further information or clarification.
Thank you and best regards,
I see you are now offline. Please let me know if you have any follow-up questions, and I will be happy to assist you.