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March 18, 2015

Minnesota Residency for Income Tax Purposes

For the first time in history, on March 13, 2015, the Minnesota Department of Revenue annouced that they will no longer examine if an individual's CPA or attorney resides in Minnesota as a factor in determining residency.

Minnesota, like most states, has had a set of rules to determine if you are required to file as a Minnesota income tax resident and pay income tax on 100 percent of your income in Minnesota. There are two tests that they use to determine residency:  

  • The 183 Day Rule.  If you have an abode (a place you stay regularly) in Minnesota and are in Minnesota (physically present) 183 days or more in a calendar year, you are automatically a Minnesota resident for income tax purposes.
  • The Intent Factor Test for Permanent Residency. Minnesota has a number of factors they look at, up to 26,  to decide if a Taxpayer had the intent to leave Minnesota.  They included on this list things like: where your CPA is located, your attorney is located and where your bank accounts are located. As of March 13, 2015, Minnesota will no longer consider those three items as factors to your intent to leave the state of Minnesota for income tax purposes.

This is great news for business owners and individuals who travel often, as well as for those that have trusted advisers outside of Minnesota.

If you have further questions regarding Minnesota residency, feel free to contact our Residency Tax expert  Robert Karon at rkaron@cbiz.com.

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