We live in Florida 7 months/year. MN other 5. Own home in both states but homestead exemption is FL. Florida driver licenses. Do we report 5 months on MN return?

[SweetieJean]

Where is vehicle registration?  Voter registration?  Also see:

Residents | Minnesota Department of Revenue (state.mn.us)

[SundayInSalem]

It depends on which state is your primary residence and what type of income you earn.

Minnesota resident

If Minnesota is your primary residence, then all your income for the whole year is taxed by Minnesota.

Minnesota nonresident

If Florida is your primary residence, then only Minnesota-source income is taxable. MN-source income includes wages or salaries you earn while physically in the state, profit from the sale of MN property, income from a business operating in MN or rental income from a property located in MN.

In that case, file a nonresident MN tax return.

See How Minnesota Taxes Nonresident Income

It does sound like you are a nonresident, but be aware, a nonresident can still be considered a MN resident if they spend 183 days or more in MN.