Residents

Your Minnesota residency status can be one of the following:

• Full-year resident, determined by:
  • 183-Day Rule
  • Domicile
• Nonresident
• Part-Year Resident

Special residency rules apply to the following:

• Aliens (Foreign Nationals)
• Active-Duty Military Personnel
• Students

What income is taxable and do I need to file?

If you are a Minnesota resident, your income earned inside and outside of Minnesota is taxable. If you are a part-year resident or nonresident, your Minnesota gross income is taxable. See the links below to determine your income taxable to Minnesota.

Calculating Minnesota Gross Income

How Nonresident Income is Taxed

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.

Review the Residency Audit Process.