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S.F. No. 458 - Modifying Definition of Resident
 
Author: Senator Ann Rest
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: February 14, 2017



 

This bill modifies the statutory residency test and the domicile test under the individual income tax and modifies the domicile test for purposes of the estate tax.

Section

Provision

1

Provides that a day does not qualify as a day spent in Minnesota for purposes of residency if the taxpayer traveled from outside the state for the primary and essential purpose of obtaining medical care in Minnesota for the taxpayer, spouse, or their dependent, and the travel expense is allowed as a federal deduction. Effective beginning in tax year 2018

Modifies the domicile test so that the Department of Revenue or a court, in determining where the individual intends his or her permanent home, cannot consider the location of the individual’s attorney, certified public accountant, or financial advisor and the place of business of a financial institution where the individual opened or maintains an account. Defines “financial advisor” and “financial institution.” Effective beginning in tax year 2017.
 

2

Applies the provisions relating to the location of an individual’s attorney, certified public accountant, or financial advisor and the place of business of a financial institution where the individual opened or maintains an account to the estate tax chapter for purposes of determining domicile of a decedent. Effective for estates of decedents dying in 2017 and after.

 
 
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