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Last Updated: 5/23/2016

Residency of Active-duty Military Personnel

Minnesota residents

If you’re a Minnesota resident when you join the military, you remain a Minnesota resident for tax purposes. This is true no matter where you’re stationed in the U.S., unless you take steps to establish a new permanent residence.
 

Residents of another state

If you were a resident of another state when you joined the military, you remain a resident of that state, even if you’re stationed indefinitely in Minnesota. This may change if you take steps to establish a new permanent state of residence.
 
For more information on how to establish a new permanent residence, see Fact Sheet 1, Residency.
 
Minnesota’s 183-day rule, which determines residency based on time spent in the state, does not apply to active-duty members of the military.