For income tax purposes, your domicile is your permanent residence or legal address. It is the place you intend to make your home permanently or for an indefinite period of time.
Once established, your domicile continues until you take steps to establish a new permanent residence.
For most taxpayers, residency determination is simple: you live, vote, work, attend school and occupy a home or apartment in Minnesota.
But for other taxpayers who may split their time between two or more states, the determination may be more difficult. To help understand your specific situation: