Which state am I a resident of? My wife is SD, I have MN license. Most time is in SD, summers in MD for me. Can I exclude my wife's SD income from my MN return?

[joel_tennis_15]

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.

[ToddL · Accepted solution]

Your residency is generally where you maintain a permanent place of abode with the intent to remain there (or return there after an absence, such as school attendance, vacation, temporary employment,extended vacation). Where you are licensed to drive is only one factor, and does not define your residency status.

If your wife lives and works in SD year-round (other than short absences) and you attend school there for 9 months of the year, you are most likely SD residents. 

However, you should consult with SD tax authorities to make sure how that state defines "residency". Registering to vote, full-time employment, "permanent" place of abode, owning property, having a state driver's licenses, are all factors that come into play.

https://ttlc.intuit.com/replies/3301816