Domicile" is the place you intend to make your home permanently or for an indefinite period of time. The unit must meet a 30 day residency requirement.Subpart 1. Resident. The term "resident" means: A. any individual person who is domiciled in Minnesota, subject to the exception. Basic Definition of Resident Status. The University of Minnesota defines a resident as those who: • Are permanently residing in Minnesota. A Minnesota Resident is an individual that is domiciled in Minnesota. If you are a resident of another state, you may still be considered a Minnesota resident. Residency is important. If you're considered a Minnesota resident, everything reported on your federal return is going to be taxable to Minnesota.