Minnesota's 183-Day Statutory Residency Rule
An abode in Minnesota plus at least 183 days in the state during the year makes you a statutory resident, even if you live elsewhere. Here is exactly how the count works.
Last verified: July 2026
In short: Minnesota treats you as a statutory resident if you both maintain an abode in the state and spend 183 days or more in Minnesota during the year. This applies even if your permanent home is in another state or country. Any part of a day in Minnesota counts as a full day.
- Threshold
- 183 days or more
- Also required
- An abode in Minnesota
- Counting window
- Calendar year
- A day counts if
- Any part of a day in MN
- Applies even if
- Domiciled elsewhere
- Legal basis
- Minn. Stat. §290.01, subd. 7
The rule
Minnesota has two separate ways to be a resident: by domicile (Minnesota is your true, permanent home) or by the 183-day rule. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:
- An abode in Minnesota. You or your spouse rent, own, maintain, or occupy an abode in the state. An abode is a residence suitable for year-round use and equipped with its own cooking and bathing facilities. A cabin used only for vacations does not count.
- At least 183 days. You spend 183 days or more in Minnesota during the year. Up to 182 days keeps you under the day test.
Meet both and you are a statutory resident, taxed by Minnesota on your worldwide income, even if you are domiciled in another state or country.
How to count it
- Confirm you or your spouse maintained an abode in Minnesota suitable for year-round use.
- Count every day on which you were present in Minnesota for any part of the day.
- Add the days across the whole year. Days do not need to be consecutive.
- If the total reaches 183 or more and the abode condition is met, you are a statutory resident for that year.
Example. You are domiciled in Florida but keep a lakeside house in Minnesota, wired for year-round use, all year. Across the year you are physically in Minnesota on 190 days, many of them just for part of the day.
Because any part of a day counts, all 190 days count. With an abode plus 183+ days, you are a Minnesota statutory resident, taxed on your full income, despite being a Florida domiciliary.
Beyond the day count
The 183-day rule is only the statutory route. Minnesota can also tax you as a resident by domicile, which turns on where your true home and life are rather than a day count. If you meet the 183-day test but keep the abode for only part of the year, Minnesota treats you as a part-year resident for the period the abode applied. Narrow exceptions exist, including active-duty military stationed in Minnesota but domiciled elsewhere, and reciprocity agreements with Michigan and North Dakota that cover certain wage income.
Official source: Minnesota Statutes §290.01, subd. 7, explained on the Minnesota Department of Revenue 183-Day Rule page.
AtlasDays tracks Minnesota's 183-day rule automatically
Log your trips once. AtlasDays counts your days in Minnesota for each year, privately on your iPhone, and warns you before you cross the 183-day line.
Get AtlasDays on the App StoreFAQ
How many days can you spend in Minnesota without becoming a statutory resident?
Up to 182 days in the year. At 183 or more days, combined with an abode that you or your spouse maintain, you become a statutory resident.
What counts as a day in Minnesota?
Any part of a day spent in Minnesota counts as a full day. You do not need to sleep at the abode for the day to count.
Do you need a home in Minnesota to be caught by the rule?
For the 183-day rule, yes. Without an abode suitable for year-round use there is no statutory residence on days alone, though separate domicile rules can still make you a resident.