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Last Updated: 10/26/2017

Frequently Asked Questions

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Individual Income Tax

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Individual Income Tax > Tax Information > Residency (Part Year/Non-Resident/Filing Requirements): Definition of residency

  • Does everyone who moves from Minnesota have to prove to the Department of Revenue that they are no longer Minnesota residents?Back to top

    No. Most people who move from Minnesota never have to prove to the department that they have changed their residency.

  • If I’m in Minnesota for less than 183 days, do I owe Minnesota tax?Back to top

    ​It depends. If you are domiciled in Minnesota, the number of days you spend here does not matter and you are subject to Minnesota income tax. You will remain domiciled in Minnesota until you take the necessary steps to change your domicile to another state.

    If you are not domiciled in Minnesota, you may owe Minnesota taxes on your income that is sourced to Minnesota.  See How Nonresident Income is Taxed.

  • Are charitable contributions considered in determining residency? Back to top

    ​No. Your donations to charities are not considered in determining your residency.  The department will not ask for this information and you do not have to provide it.

  • Do I need to file a Minnesota income tax return if I lived here for only part of the year? Back to top

    ​It depends. You must file a Minnesota income tax return if your Minnesota gross income for the year exceeds the minimum filing requirement. See Part-Year Residents.

    If you had Minnesota tax withheld from your wages, you made estimated tax payments, or you qualify for certain Minnesota refundable credits, file a return to claim a refund. To do so, use Form M1 and Schedule M1NR.

    If you were a Minnesota resident and were out of the state on temporary basis, you are still considered a Minnesota resident and would need to file a Minnesota income tax return.  See Domicile.

  • Should I file a Minnesota income tax return if I live in another state but work in Minnesota? Back to top

    ​It depends on your Minnesota income and where you live. Nonresidents are generally required to file if their Minnesota income for the year exceeds the minimum filing requirement . For details, see Nonresident.

    If you live in Michigan and North Dakota, see Reciprocity.

    If you had Minnesota tax withheld from your wages, you made estimated tax payments, or you qualify for certain Minnesota refundable credits, file a return to claim a refund.  To do so, use Form M1 and Schedule M1NR.

  • If I’m not required to file a federal tax return, do I have to file a Minnesota return?Back to top

    ​No. For more information, see Calculating Minnesota Gross Income. If you had Minnesota tax withheld from your wages, you made estimated tax payments, or you qualify for certain Minnesota refundable credits, file a return to claim a refund.