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Last Updated: 12/29/2016

Part-year Residents

You’re considered a part-year resident of Minnesota if either of the following are true:
  • You moved to or from Minnesota during the tax year.
  • You spent at least 183 days in Minnesota and you rent, own, occupy, or maintain a residence in Minnesota suitable for year-round use that is equipped with its own cooking and bathing facilities (abode). For more information, see 183-Day Rule.

Moved to or from Minnesota

If you moved to Minnesota during the tax year and planned to establish a permanent residence here, you’re a part-year resident regardless of  how many days you spent in Minnesota.
 
If you permanently moved from Minnesota during the tax year, you must establish permanent residence elsewhere. Temporary absences do not change residency for tax purposes. For more information, see Domicile.
 
If you moved to or from Minnesota during the tax year and your income meets the Minnesota minimum filing requirement ($10,300 for 2015), you must file a Minnesota income tax return.  For more information, see Calculating Minnesota Gross Income.
 
Example: Julie moved to Minnesota for a new job in November 2016 and was paid $10,800. Even though Julie was only here two months of the tax year, she earned more than the minimum filing requirement of $10,350 and must file a Minnesota return using Form M1, Individual Income Tax and Schedule M1NR, Nonresidents/Part-Year Residents. She’ll pay tax to Minnesota based on the percentage of her total income earned in Minnesota.