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Last Updated: 12/10/2018

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 (Form M1, Individual Income Tax) if your Minnesota gross income meets the minimum filing requirement ($10,650 for 2018).

For more information on calculating your Minnesota gross income, see Calculating Minnesota Gross Income.

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.