Domicile (Residency)

“Domicile” is the place you intend to make your home permanently or for an indefinite period of time.

Once you establish your domicile in Minnesota, it continues until you take actions to change it. If you move out of Minnesota, but do not intend to permanently remain in another state or country, you continue to be a Minnesota resident.

For details on determining domicile, review Income Tax Fact Sheet 1, Residency.