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Last Updated: 7/9/2018

183-Day Rule

You may be considered a Minnesota resident for tax purposes under the 183-day rule, even if you have permanent residency in another state. Under this rule, you are considered a Minnesota resident for tax purposes if both of the following conditions apply:

  • You spend at least 183 days in Minnesota during the year. Any part of a day counts as a full day.
  • You or your spouse rent, own, maintain, or occupy an abode. An abode is a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities.

Do I need to file a Minnesota income tax return?

If you meet the first condition of the 183-day rule, but the second condition applies for less than the full year, you are considered a part-year resident for the time the second condition applies. You must file a Minnesota return if your Minnesota gross income meets the minimum filing requirement ($10,400 for 2017). For more information on calculating your Minnesota gross income, see Calculating Minnesota Gross Income.

If you are a Minnesota resident and required to file a federal income tax return, you must file a Minnesota income tax return (Form M1, Individual Income Tax). You must pay Minnesota tax on all of your income received inside and outside of the state.

Are there exceptions to the 183-day rule?

Yes. This rule does not apply if either of the following are true:

  • You or your spouse is a military member stationed in Minnesota but you are permanent residents of other states. For more information, see Residency of Active-duty Military Personnel.
  • You are a North Dakota or Michigan resident. These states have tax reciprocity agreements with Minnesota.