183-Day Rule

You may be considered a Minnesota resident for tax purposes under the 183-day rule, even if you have permanent residency in another state.

What is the 183-day rule?

You are considered a Minnesota resident for tax purposes if both apply:

• You spend at least 183 days in Minnesota during the year. Any part of a day counts as a full day.
• You or your spouse rent, own, maintain, or occupy an abode. An abode is a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities.

If you meet the first condition, but the second condition applies for less than the full year, you are considered a part-year resident for the time the second condition applied.

Exceptions to the Rule

Thie 183-day rule does not apply if either of these are true:

• You or your spouse are a military member stationed in Minnesota, but you are permanent residents of other states. For details, see Active-Duty Residency.
• You are a North Dakota or Michigan resident. These states have tax reciprocity agreements with Minnesota.

Do I need to file a Minnesota income tax return?

You must file a Minnesota return if the 183-day rule applied to you and your Minnesota gross income meets the minimum filing requirement ($12,525 for 2021). For details on calculating your Minnesota gross income, see Calculating Minnesota Gross Income.