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Minnesota Legislature

Office of the Revisor of Statutes

SF 102

as introduced - 90th Legislature (2017 - 2018) Posted on 01/13/2017 08:33am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; individual income; modifying the definition of a resident;
amending Minnesota Statutes 2016, section 290.01, subdivision 7.


Section 1.

Minnesota Statutes 2016, section 290.01, subdivision 7, is amended to read:

Subd. 7.


(a) deleted text beginThe termdeleted text end "Resident" means any individual domiciled in Minnesota,
except thatnew text begin:
new text end

new text begin (1) an individual is not domiciled in this state if before the close of the taxable year the
individual files an affidavit with the commissioner stating that the individual is domiciled
in another state or country; or
new text end

new text begin (2) new text endan individual is not a "resident" for the period of time that the individual is a "qualified
individual" as defined in section 911(d)(1) of the Internal Revenue Code, if the qualified
individual notifies the county within three months of moving out of the country that
homestead status be revoked for the Minnesota residence of the qualified individual, and
the property is not classified as a homestead while the individual remains a qualified

new text begin An affidavit filed under clause (1) must be made in the form prescribed by the commissioner
and remains in effect until revoked. A timely filed affidavit is conclusive as to the domicile
of the individual and is binding on the commissioner and any court considering the matter.
new text end

(b) "Resident" also means any individual domiciled outside the state who maintains a
place of abode in the state and spends in the aggregate more than one-half of the tax year
in Minnesota, unless:

(1) the individual or the spouse of the individual is in the armed forces of the United
States; or

(2) the individual is covered under the reciprocity provisions in section 290.081.

new text begin (c) new text endFor purposes of this subdivision, deleted text beginpresence within the state for any part of adeleted text endnew text begin an
individual must be present in this state for substantially all of a
new text end calendar day deleted text beginconstitutesdeleted text endnew text begin,
including an overnight stay, to constitute
new text end a day spent in the state. new text beginPresence in Minnesota
for the primary purpose of receiving medical treatment by an individual, or the spouse,
child, or parent of the individual, is not treated as a day spent in Minnesota. For purposes
of this section, "medical treatment" is treatment as defined in section 213(d)(1)(A) of the
Internal Revenue Code.
new text endIndividuals shall keep adequate records to substantiate the days
spent outside the state.deleted text beginThe term
deleted text end

new text begin (d)new text end "Abode" means a dwelling maintained by an individual, whether or not owned by
the individual and whether or not occupied by the individual, and includes a dwelling place
owned or leased by the individual's spouse.

deleted text begin (c)deleted text endnew text begin (e)new text end Neither the commissioner nor any court shall consider charitable contributions
made by an individual within or without the state in determining if the individual is domiciled
in Minnesota.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end