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You may be considered a Minnesota resident for tax purposes under the 183-day rule, even if you have permanent residency in another state. Under this rule, you are considered a Minnesota resident for tax purposes if both of the following conditions apply:
* You spend at least 183 days in Minnesota during the year. Any part of a day counts as a full day.
* You or your spouse rent, own, maintain, or occupy an abode. An abode is a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities.
If you are . . . A resident of another state attending school in Minnesota
Then . . .You may be considered a Minnesota resident if you meet the 183-day rule.
I reviewed the details for a handful of states and couldn't find any that didn't indicate either implicitly or explicitly that you need to be a permanent resident of the state to vote there.
A distinction is recognized between legal and actual residence. A person may be a legal resident of one place and an actual resident of another. He may abide in one state or country without surrendering his legal residence in another, if he so intends. His legal residence may be merely ideal, but his actual residence must be substantial..
Elector residence. Residence as a qualification for voting shall be governed by the following standards:
(1) The residence of a person is the place where the person's habitation is fixed, without any present intent to move, and to which, when absent, the person intends to return.
There is no “bright-line” test to establish domicile in Florida. A Florida court will review a
person’s particular “facts and circumstances” to determine whether such person is domiciled in
Florida. The actions set forth below can be taken to establish favorable facts and circumstances
indicating that you are domiciled in Florida. Again, as there is no bright-line test, the more
actions you take, the more likely you will be considered domiciled in Florida.
My son is a tax resident of two different states (where he attends college and our home state) because they use different rules.
If he did have to file a return in both states, would he file the resident return in each of those states? Or would he file a resident return in one state and a non-resident return in the other state? The latter situation is much more common. Many people are a "tax resident" (I take that as meaning a person has a legal tax obligation) of multiple states, because income will be taxed by the state in which it was earned, but that doesn't mean that the person is a legal resident of two different states at the same time.
Minnesota residents must pay Minnesota tax on taxable income received inside and outside the state. . . . Minnesota residency is generally defined by domicile (permanent residency) or the 183-day rule. . . . Your "domicile" is the place you intend to make your home permanently or for an indeterminate amount of time. . . .
You're considered a Minnesota resident for tax purposes (even if you have permanent residency in another state) if you meet both of the following conditions:
* You spend at least 183 days in Minnesota during the year (any part of a day counts as a full day)
* You or your spouse rent, own, maintain, or occupy a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities
You are considered a nonresident if your permanent residence (domicile) is in another state and you did not meet the 183-day rule for Minnesota . . . . [As a nonresident] You are required to file a Minnesota income tax return if your Minnesota gross income meets the minimum filing requirement ($10,650 for 2018).
BelknapPoint, you most certainly can be a legal resident of two states at the same time for tax purposes.
Just a few posts ago, you said that "Legally, you can't have more than one domicile, or "permanent residence" (which some people refer to as "legal residence")." Compare this to your words quoted at the beginning of this post. The slight modifications or qualifiers do not clear up any confusion; I think for the most part they add to it.
Just to be clear, I still maintain that you can't have more than one domicile, or permanent residence. I said some people call this "legal residence," but I don't endorse that equation because it's highly misleading. For some purposes (such as taxation) you may have legal residence in more than one state at the same time---but that doesn't make both those places your domicile.