Minnesota: more than half the year (statutory resident)
Under 183 days in Minnesota each calendar year
About This Rule
Counts your days in Minnesota each calendar year, the tax year for most people. If Minnesota is not your domicile, you are a resident if you maintain a place of abode in the state and spend in the aggregate more than one-half of the tax year there; any part of a calendar day counts. The rule allows 182 days, so it warns on day 183 (in a leap year, the legal line is one day later). It doesn't apply if you or your spouse are in the US Armed Forces or you are covered by Minnesota's reciprocity agreements; this tracks the day count only and doesn't decide your residency.
Also Requires
- A place of abode in Minnesota
Sources
Reviewed September 30, 2026
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