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