No single factor will determine your domicile. See below for a list of factors we consider.A person is "domiciled" in Minnesota if they are physically present in the state, and they intend for Minnesota to be their home. Residency is important. If you're considered a Minnesota resident, everything reported on your federal return is going to be taxable to Minnesota. A person may be a resident of Minnesota for income tax purposes, and taxable as a resident, even though the person is not deemed a resident for other purposes. This article is a detailed exploration of questions about residency, domicile, and all their ramifications. The first requirement is that you demonstrate that you have established a new domicile to the new state.