Domicile (Residency) for Individuals

We consider a variety of factors. No single factor will determine your domicile. See below for a list of factors we consider. For details, see Minnesota Rule 8001.0300, subpart 3.

Physical Presence

• Where you spend a majority of your time

Family and Community Connections

• Location of your spouse, children, dependents, and other relationships
• Location of keepsakes
• Location of memberships, clubs, and other organizations
• Where you attend church
• Where you or family members attend school (face-to-face or online) and whether resident or nonresident tuition was charged

Professional and Business

• Location and status of professional licenses
• Location of union membership
• Location of employment (permanent or temporary)
• Location of real and personal property
• Business relationships

Housing

• Location of newly acquired living quarters
• Status of former living quarters
• Size and value of residences
• Address change notifications

Statements and Declarations of Legal Residence

• Location of domicile for prior years
• State that issued driver’s license
• Voting registration and history
• Where financial transactions occur
• Address on military records
• Address on legal documents
• Statements to insurance companies
• Where resident or nonresident hunting or fishing licenses were purchased
• Location of jury duty

Note: We do not consider your charitable contributions in determining your residency.

Spousal Presumption

• You’re legally separated or divorced
• You or your spouse is a member of the military (see Residency of Nonmilitary Spouses)

• There is evidence to the contrary

Example

You moved to another state for work. Your spouse remained in Minnesota to sell your house and to see your children through the rest of the school year. The intent is that your spouse will join you.