Minnesota DOR Releases Income Tax Fact Sheet on Determining Residency Status

The Minnesota Department of Revenue (DOR) Dec. 26, 2024, released an Income Tax Fact Sheet providing guidance on determining residency status for state tax purposes. The document outlines the criteria used to establish domicile (permanent residency) or meet the 183-day rule, which considers an individual a Minnesota resident if they spend at least 183 days in the state and maintain a suitable residence there. It also covers special cases, such as reciprocity agreements with Michigan and North Dakota, foreign income exclusions, and rules for military personnel and students. [Minn. Dep’t of Revenue, Income Tax Fact Sheet No. 1, 12/26/24]

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