Residents

Determining Residency

Residency refers to the location of your permanent residence. Your Minnesota residency status can be one of these:

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

• Part-Year Resident

Special residency rules apply to:

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

• Students

Income Taxable to Minnesota

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. Use these links to determine your income taxable to Minnesota.

Calculating Minnesota Gross Income

How Nonresident Income is Taxed

Residency Audit

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. 

Review the Residency Audit Process.