Minnesota — 183-day rule
Minnesota uses at least 183 days, any part-day included, plus a qualifying abode maintained or occupied by the individual or spouse. Part-year abode availability and military/reciprocity exceptions matter.
Source reviewed
Find the Minnesota day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
| Rule | Key numbers | Official reference |
|---|---|---|
| Minnesota — 183-day rule | Qualifying abode and at least 183 days | Minnesota Department of Revenue ↗ |
Minnesota uses at least 183 days, any part-day included, plus a qualifying abode maintained or occupied by the individual or spouse. Part-year abode availability and military/reciprocity exceptions matter.
Source reviewed
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