ErnieS0
Expert Alumni

Education

Your exempt status depends on what type of visa you currently hold. If you are on a J-1 visa, you would not be exempt because of the six-year lookback rule. Under that rule, you would have already used your two-years of exempt status.

 

If you are on an F-1 visa, you would be in your fourth exempt year: 2015, 2016 and 2017 (three years) plus 2021 (fourth year) so the five-year exemption would still apply.

 

See Example 3 in Alien - Exempt Individual Examples for J-1 explanation.

 

Nonresidents do not qualify for the third stimulus payment.

 

Minnesota

You do have to file a part-year Minnesota income tax return if you moved to MN and earned $12,525 during the year (both inside and outside of MN).

 

The 183-day rule does not apply if you moved to Minnesota and plan to stay for an indeterminate time period.

 

Minnesota says: “If you moved to Minnesota and planned to stay permanently, you’re a part-year resident regardless of how many days you spent in Minnesota.”

 

See: Part-Year Residents

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