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Last Updated: 2/25/2016

Domicile (Residency)

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​For estate tax purposes, the Minnesota Department of Revenue uses a person’s domicile at the time of death to determine residency.

Nonresident Decedent:
“an individual whose domicile at the time of death was not in Minnesota”

Resident Decedent:
“an individual whose domicile at the time of death was in Minnesota”

M.S. 291.005 subd. 1

The department considers a variety of factors to determine domicile. For more information about those factors, see Domicile for Individuals. The Department determines domicile for estate tax purposes in a manner consistent with Revenue Notice #16-01.