Minnesota tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
MN Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you spend at least 183 days in Minnesota AND you or your spouse keep an abode there suitable for year-round use, you are a resident. Any part of a day counts as a full day.
MN DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if Minnesota is your domicile, you are a resident. Once established, domicile continues until you act to change it.
Minnesota tax residency, FAQ
How many days can I spend in Minnesota before becoming a tax resident?
Generally, spending more than 183 days in Minnesota during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you spend at least 183 days in Minnesota AND you or your spouse keep an abode there suitable for year-round use, you are a resident. Any part of a day counts as a full day.
How does Minnesota count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Minnesota use?
Minnesota measures residency over calendar year (jan 1 – dec 31).
Track Minnesota on your iPhone
Tax Days runs the math for Minnesota alongside every other US state, federal SPT, Schengen, and 200+ countries.
