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Last Updated: 11/16/2015

183-Day Rule

You’re considered a Minnesota resident for tax purposes (even if you have permanent residency in another state) if you meet both of the following conditions:

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

If both conditions apply for the entire year, you must follow the filing requirements for a full year Minnesota resident (see What Income is Taxable in Minnesota).

If you meet the first condition, 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 follow the filing requirements for a part-year Minnesota resident (see What Income is Taxable in Minnesota).

Exceptions to the 183-Day Rule

The 183-day rule does not apply in the following situations:
  • Members of the military (or their spouses) who are stationed in Minnesota but are permanent residents of other states.
  • Residents of Michigan and North Dakota.  These states have tax reciprocity agreements with Minnesota.