1. TX has no income tax, if you lived and worked in MN for a month, you need to file part-year resident MN return and claim the income earned while living and working in MN. 

2.If you lived in MN and worked for an employer in TX, you need to file MN resident return and claim all your income from all sources (no income Tax in TX).

Clarification and follow-up questions:

1. If I worked and lived in Texas (TX) for only a month, but lived and worked in Minnesota (MN) the other 11 months,

A. Do I file a MN part year resident return for the 11 months?

B. Do I file a TX return for the 1 month I lived and worked there?

C. Do I pay income tax to MN for the 1 month I worked and lived in TX as TX has no income tax?

2. If I lived in MN but worked for an employer in Texas (TX) for a month or longer,

A. Do I file a full year MN resident return and pay MN state taxes for the full year including TX income?

B. Or do I file a TX return for the period I worked for the TX employer since my income is from TX, and file a MN state part year resident return only for the income I earned in MN during the rest of the year?

Thank you very much!