I have questions about being a MN resident when my spouse is living in another state (TN). The kids go back and forth between us. We are married filing jointly. TN doesn't have a state income tax and I'd like to claim the kids on my MN return (again, married filing jointly). If they technically live with my husband more than half the year, does that not count as "living with you for more than half the year"? Or since we are married filing jointly, do they mean living with either parent? Do they really have to be in MN for over half the year? Thanks!
