My "permanent" address is in Minnesota, I have a MN license, that is where my parents live. However, I spend most of my time in South Dakota (where I go to school). I have an apartment there, and I rarely go home (to MN). I spend the summers in Maryland doing an internship (so I'm not in MN in the summer either). Am I considered a SD resident since I spend 9 months out of the year in SD? I should add that my wife (we were married in October this year) is a SD resident with SD license and we are both living in the SD apartment. My question is, since I am a registered MN resident, should I file MN state taxes? SD does not have state taxes. But I haven't been able to find a way to exclude my wife's income from the MN return.
