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Track Minnesota tax residency
Navigate Minnesota income tax residency rules and easily monitor your days for tax purposes
Overview
Minnesota residency requirements
183-Day Rule for Physical Presence
The Minnesota Department of Revenue uses the 183-day rule as the primary method for determining residency status. If you spend 183 days or more in Minnesota during a tax year, you're generally considered a full-year resident for Minnesota income tax purposes. It's crucial to note that any part of a day spent in the state counts as a full day, except for days you're in transit through Minnesota. This rule applies regardless of whether you file a Minnesota property tax return or have other connections to the state.
Domicile Test for Residency
In addition to the 183-day rule, Revenue MN State employs a domicile test to determine residency. Your domicile is your permanent home, the place you intend to return to after being away. Factors considered include where you vote, have a driver's license, own property, and maintain business connections. Even if you spend less than 183 days in Minnesota, you may still need to file a Minnesota tax return if the state is your domicile. Changing domicile requires both physical presence in a new location and intent to make it your permanent home.
Part-Year Residency Considerations
If you move into or out of Minnesota during the tax year, you may be considered a part-year resident. Part-year residents are taxed on all income earned while a resident of Minnesota, plus any Minnesota-source income earned while a non-resident. It's crucial to keep accurate records of your moving dates and income sources to ensure proper reporting on your Minnesota tax return. The State of Minnesota Department of Revenue provides specific forms and instructions for part-year residents to correctly allocate their income and deductions.
Reciprocity Agreements with Bordering States
Minnesota has tax reciprocity agreements with Michigan and North Dakota, which can affect your Minnesota income tax obligations. If you're a resident of one of these states and work in Minnesota (or vice versa), you generally only need to file a resident return in your home state. This simplifies tax filing for cross-border workers. However, the agreement doesn't apply to all types of income, so it's important to review the specific terms. While the IRS Minnesota office doesn't directly handle state tax matters, they may provide guidance on how federal and state taxes interact.
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Step One
Define limits,
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Step Two
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Step Three
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