Minnesota: travel & residency rules

Find the Minnesota day-count rules relevant to your stay, with calculators, counting assumptions and official sources.

At a glance

RuleKey numbersOfficial reference
Minnesota — 183-day ruleQualifying abode and at least 183 daysMinnesota Department of Revenue ↗

How each rule works

Tax residency

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

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