Here are some facts:
Residency is generally defined by two rules:
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.
Example 1. XXXXX XXXXXves in Minnesota for five months and in Arizona for seven months. Because she was a Minnesota resident before she began spending time in Arizona, Laura continues to be a full-year Minnesota resident until she takes steps to change her residency.
Example 2. William's job requires that he temporarily moves to another state for the next two years. Because he intends to stay only for a limited time (no matter how long), William's residency does not change. In this situation, he is considered a full-year Minnesota resident.
If, on the other hand, William moves to another state with the intention of making it his home permanently or for an indefinite time, he no longer is a Minnesota resident.
Example 3. Patrick retired, sold his permanent home in Minnesota and lives the life of a nomad, traveling around the country in a recreational vehicle. Even though he abandoned his Minnesota home, Patrick is still considered to be a full-year Minnesota resident until he establishes residency in another state.
Criteria used to determine permanent residency
The criteria below will help you determine your state of permanent residency.
Property ownership and residence:
- homestead status
- the location of your home
- your mailing address
- the amount of time you spend in Minnesota.
- the location of your bank accounts
- where you qualify for unemployment insurance
- the state in which you filed previous resident tax returns
- the state where you earn your wages.
Licenses and registrations:
- where you are registered to vote
- which state issued your driver's license
- where your vehicles are registered
- the state in which you maintain professional licenses.
- the location of your fraternal, social or athletic memberships
- where you maintain union memberships
- your place of worship.
- where you qualify for in-state tuition
Family and dependents:
- whether you can be claimed as a dependent on another person's federal income tax return, and if so, that person's state of residence
- where your spouse or dependents reside.
In summary, no single factor will determine your state of permanent residency. Even though some factors may be more important than others, all relevant factors are evaluated together when determining residency.
Furthermore, certain considerations, such as where you make charitable contributions, play no part in determining your residency.
Under the laws of other states, I suspect that you would qualify under a different set of rules in that state.
This is information only, NOT legal advice. No attorney-client relationship has been created. Consult an attorney in your state for legal advice regarding your issue.