Roberta sold farm property in Minn. Is this claimed in Minn or her resident state of Ohio?

[mjmullins1947]

I'm unclear what more you need.  Roberta sold farm property in Minnm but resides fulltime in Ohio.  In which state is the capital gains tax paid.

[Coleen3 · Accepted solution]

Possibly both. It is definitely taxable to her home state and depending on the amount of gain, possibly in MN as well.

You’re considered a nonresident of Minnesota if you meet both of the following conditions:

• You’re a permanent resident of another state or country, and
• You’ve spent less than 183 days in Minnesota

If you are a nonresident you may still need to file a Minnesota tax return.  The wage or salary income you earn while physically in the state may be taxable. If you’re working in another state for a business located in Minnesota, that income is not taxable in Minnesota. For more information, see How Nonresident Income is Taxed by Minnesota.

Note: If you’re a resident of Michigan or North Dakota but work in Minnesota, you may not have to file a Minnesota tax return. For more information, see Reciprocity.

http://www.revenue.state.mn.us/individuals/individ_income/Pages/Nonresidents.aspx