Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 66

Apache and Alice Swearingen moved to Minnesota in 2009. Apache retired in early 2012, and the Swearingens purchased a motor home, started traveling extensively, and put their Minnesota home up for sale. Due to lack of interest, however, they took their home off the market late in the year. In 2013, they spent approximately 15 days in South Dakota. While there, they registered a mailbox address with a private company, and using that address obtained South Dakota driver's licenses, opened a bank account, registered to vote, and registered their vehicles in South Dakota. In March 2013, they relisted their Minnesota home for sale. In April 2013, they returned to Minnesota from their road trip to South Dakota (and other states as well), and in June 2013 they finally sold the Minnesota home. They spent the rest of 2013 traveling the country in their motor home. Are the Swearingens required to file a Minnesota resident income tax return for 2013