I was wondering if anyone could help with this issue. I am currently in the process of a divorce (not final) and my spouse and I currently live in different states. I live in DC and he lives in MN. At the beginning of 2024, I lived in MD and he still lived in MN. In July 2024, we both moved to DC. In September 2024, we decided to separate and he moved back to MN while I stayed in DC.
I’m planning to file MFJ, because it’s better economically. I think I have DC and MD figured out, but am confused on the MN taxes.
I intend to stay in DC permanently and I believe my spouse intends to stay in MN permanently. MN requires your state return match your federal return, so our MN return would need to be MFJ.
I’m getting tripped up on the residency status for MN. I don’t believe I’m domiciled in MN nor do I meet the 183 day rule. I feel my husband is likely domiciled in MN and he also meets the 183 day rule. So, I believe my husband would be a full-year MN resident while I would be a MN nonresident.
I believe that for MN, we would need to file a joint M1 and a schedule M1NR. On the M1NR, I could remove my income from the MN taxable income, since I am a nonresident. Can you file a M1NR if one spouse is a full-year resident and the other spouse is a nonresident? Or does this option only work if both spouses are either nonresidents or part-year residents?
Thanks for any help on this confusing situation.
