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Last Updated: 9/13/2018

Domicile

“Domicile” is the place you intend to make your home permanently or for an indefinite period of time.

Once you establish your domicile in Minnesota, it continues until you take actions to change it. If you move out of Minnesota, but do not intend to permanently remain in another state or country, you continue to be a Minnesota resident.

How does the Minnesota Department of Revenue determine domicile?

We consider a variety of factors. No single factor will determine your domicile. See below for a list of factors we consider. For more information, see Minnesota Rule 8001.0300, subpart 3.

Physical presence

  • Where you spend a majority of your time

Family and community connections

  • Location of your spouse*, children, dependents, and other relationships
  • Location of keepsakes
  • Location of memberships, clubs, and other organizations
  • Where you attend church
  • Where you or family members attend school (face-to-face or online) and whether resident or nonresident tuition was charged

Professional and business

  • Location and status of professional licenses
  • Location of union membership
  • Location of employment (permanent or temporary)
  • Location of real and personal property
  • Business relationships

Housing

  • Location of newly acquired living quarters
  • Status of former living quarters
  • Size and value of residences
  • Address change notifications

Statements and declarations of legal residence

  • Location of domicile for prior years
  • State that issued driver’s license
  • Voting registration and history
  • Location where financial transactions occur
  • Address on military records
  • Address on legal documents
  • Statements to insurance companies
  • Where resident or nonresident hunting/fishing licenses were purchased
  • Location of jury duty
  • Statements to other taxing authorities
     
    Note: Your donations to charities are not considered in determining your residency.

*Spousal Presumption

Your spouse is generally assumed to be a resident of the same state as you, except in the following situations:
  • You’re legally separated or divorced.
  • You or your spouse is a member of the military. For more information, see Military Spouses Residency Relief Act.
  • There is evidence to the contrary.

    Example: You moved to another state for work. Your spouse remained in Minnesota to sell your house and to see your children through the rest of the school year. The intent is that your spouse will join you.