Allocating state income with a move near year's end

[lynch730]

I moved states (same job) on December 27th, IA to MN. The share of income I've allocated to the three business days in my new residence is <$1000, and well below MN's income threshold. 

1. Am I required to file an MN return? I'd prefer not to pay for a needless state return, but Turbotax warns it may be required. There is nothing special about the MN return (credits, etc), the tax is zero as expected. 
2. Will filling only one partial-resident return (with some of the income not allocated to IA) cause any problems with the IA return? It seems like an obvious loophole that a state would check for, someone claiming to move and shifting a few thousand to a state they are not required to file in. 

[DMarkM1]

No. You do not need to file a MN return if your MN gross income calculated according to this link (extracted below) is below $13,825.  Yes, you are correct to allocate to IA only the income that belongs to IA.  As long as you have documentation showing the move to MN and your calculations for the allocation you are good to go.

"Step 1:
Calculate your total income received while you were a Minnesota resident. Use your income from all sources, including income received outside of Minnesota.

Step 2:
Calculate your total Minnesota income received while you were a nonresident. This includes:

• Wages, salaries, fees, commissions, tips, and bonuses for work done in Minnesota.
• Gross rents and royalties from Minnesota property.
• Gains from the sale of land or other tangible property in Minnesota.
• Gross winnings from gambling in Minnesota.
• Gains from the sale of a partnership interest that had property or sales in Minnesota.
• Gains on the sale of goodwill or income from a “non-compete” agreement connected with a business operating in Minnesota.
• Minnesota gross income from a business or profession conducted partly or entirely in Minnesota. 

Step 3:
Combine the totals from steps 1 and 2."