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Last Updated: 11/23/2015


Residency refers to the location of your permanent residence.  The information below explains Minnesota residency, how income is taxed by Minnesota, and the audit process.

​What is my residency status?

Your Minnesota residency status can be one of the following:

Special residency rules apply to the following:

​What income is taxable and
do I need to file?

​Residency Audit Process

During an audit, we consider information provided by you and from other sources. 

The audit process is interactive, with both sides able to ask questions and clarify the information being considered.  Building a positive auditor/taxpayer relationship is important.

The following pages can help you understand the audit process.