If you are a permanent resident of a different state or country, or you resided in Minnesota for less than 183 days, you are considered a nonresident for tax purposes. Minnesota implies a minimum filing requirement, which was $10,000 in 2013. This means that any taxpayer who earns more than the minimum amount is required to file a Minnesota State income tax return. Part-year or nonresidents use Schedule M1NR, Nonresident/Part-Year Residents, to file Form M1, Individual Income Tax.

If you have moved in or out of Minnesota at some point during the tax year, or you resided for at least 183 days in a form of shelter that is suitable for occupancy year-round, meaning that it has a kitchen and bath, you are classified as a part-year resident of the state.

If you’ve relocated to Minnesota, and you intend to create a domicile in the state, then you are automatically a part-year resident, no matter how many days you spent in the state. As long as your income is greater than the minimum filing requirement, then you are required to file a state income tax return.

If you’ve left the state permanently, but earned income in the state while the resident and that income meets the minimum requirement then you have to file Form M1, and Schedule M1NR. This is only true if you fully intend to establish domicile somewhere other than Minnesota, as temporary absences do not affect residency.