MN state tax eligibility

[StephA]

I am trying to figure out if I owe Minnesota state tax. It seems the requirements are that in order to qualify I must 1) have spent at least 183 days in MN, 2) occupied an abode in MN and 3) have Minnesota gross income that meets the minimum filing requirement of $13,825. It seems I MIGHT meet the 2nd and 3rd of the above requirements although I’m not entirely sure: I earned $27,000 as an independent contractor for a small sole proprietor business based in MN, but I was only physically present in MN doing this work for 60 days and then did the rest of the work remotely outside of the US. I may have occupied an “abode” while I was working there for the 60 days, as I stayed full time at my parent’s house which is my permanent address I use while I am abroad. Can you clarify that I do include meet the 2nd and 3rd requirements and if this requires me to pay state tax? Or am I excluded because I don’t meet the 183-day rule?  https://www.revenue.state.mn.us/183-day-rule 

[RobertB4444]

You qualify as a remote worker.  You do not need to file a Minnesota state tax return.

@StephA