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Last Updated: 11/30/2015

Residency for Students

Students maintain permanent residency in their home state, even if they attend school full-time in another state.

Exceptions include:

  • Students who take steps to establish new residency in the state where they attend school may be considered residents of that state, see Domicile.
  • Students who are residents of other states, but attend school in Minnesota, may be considered Minnesota residents if they meet the 183-day rule.
  • Students who are residents of Michigan or North Dakota may not need to pay tax to Minnesota due to Reciprocity.
  • Students who are working and attending school in Minnesota on a foreign visa (non-U.S. citizen) may be required to file a Minnesota return.  If you have a student visa, you’re considered a nonresident alien for the first five years of your stay in the U.S., see Aliens.