Domicile (Residency)

For estate tax purposes, the Minnesota Department of Revenue uses a person’s domicile at the time of death to determine residency.

• Nonresident decedent: An individual whose domicile at the time of death was not in Minnesota
• Resident decedent: An individual whose domicile at the time of death was in Minnesota

We consider a variety of factors to determine domicile. For more information about those factors, see Domicile for Individuals.

We determine domicile for Estate Tax purposes in a manner consistent with Revenue Notice #16-01

See Minnesota Statute 291.005, subdivision 1.