US-MN
Minnesota tax residency rules
Threshold: 183 days ยท Day Count ยท Calendar year (Jan 1 โ Dec 31)
Rules tracked by Tax Days
MN 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 โ Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Minnesota statutory residency: 183 days + maintained permanent place of abode.