Residency for Students
If you attend school full-time or part-time in another state, you remain a permanent resident of your home state. However, some exceptions may apply. For more information, see the table below.
|If you are||Then|
|Taking steps to establish residency in the state where you attend school||You may be considered a resident of that state.
For more information, see Domicile.
|A Michigan or North Dakota resident attending school in Minnesota||You may not need to pay Minnesota income tax.
For more information, see Reciprocity.
|A resident of another state attending school in Minnesota||You may be considered a Minnesota resident if you meet the 183-day rule.|
|Working and attending school in Minnesota on a foreign visa||You may be required to file a Minnesota return.
For more information, see Aliens.
|Attending school in Minnesota on a student visa||You’re considered a nonresident alien for the first five years you stay in the United States.|