Moved from Utah to Minnesota Mid-Year: Which State Tax Returns Do You File?
Answer
Both states want a return, but neither taxes the whole year. Moving from Utah to Minnesota splits the tax year at the date your residency changed: a Utah part-year return covers everything before it, a Minnesota part-year return everything after. Income is assigned by when it was received.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · MinnesotaForm M1 with Schedule M1NR
File a Minnesota part-year return covering the months you lived in Minnesota. A part-year resident of Minnesota reports the income received while a Minnesota resident, plus any Minnesota-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Utah | Minnesota | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 2 (Form MWR) |
| Convenience rule | No | No |
| Nonresident return | Form TC-40 with Schedule TC-40B | Form M1 with Schedule M1NR |
| Part-year return | Form TC-40 with Schedule TC-40B | Form M1 with Schedule M1NR |
| Credit for other-state tax | Schedule TC-40S | Schedule M1CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Utah State Tax Commission | Minnesota Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Minnesota and working in Utah gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Utah → MinnesotaBoth states — credit offsets the double tax
- Remote worker: Utah → MinnesotaHome state only
- 1099 contractor: Utah → MinnesotaHome state, plus the client state if you work there
Other Utah pairs
Questions people actually ask
I moved from Utah to Minnesota mid-year. Do I have to file in both states?
Both states want a return, but neither taxes the whole year. Moving from Utah to Minnesota splits the tax year at the date your residency changed: a Utah part-year return covers everything before it, a Minnesota part-year return everything after. Income is assigned by when it was received.
How do I split my income between Utah and Minnesota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Utah resident belongs on the Utah return and income received afterwards on the Minnesota return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Utah and Minnesota rules on this page were last checked against Utah State Tax Commission and Minnesota Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Utah State Tax Commission — individual income taxaccessed 2026-08-07
- Minnesota Department of Revenue — individual income taxaccessed 2026-08-07