Residency for Students


If you attend school full-time or part-time in another state, you remain a permanent resident of your home state. Some exceptions may apply.

If you areThen
​Taking steps to establish residency in the state where you attend schoolYou may be considered a resident of that state. 
For details, see Domicile.
A Michigan or North Dakota resident attending school in MinnesotaYou may not need to pay Minnesota income tax. 
For details, see Reciprocity.
​A resident of another state attending school in MinnesotaYou may be considered a Minnesota resident if you meet the 183-day rule.
Working and attending school in Minnesota on a foreign visaYou may be required to file a Minnesota return. 
For details, see Aliens.
Attending school in Minnesota on a student visaYou are considered a nonresident alien for the first five years you stay in the United States.  

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