Minnesota doesn’t provide a definition of who is an expatriate.
See Minnesota Individual Income Tax Fact Sheet 1 (November 2013); IRS, Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad; federal Form 2555, Foreign Earned Income.
Foreign earned income that qualifies for the federal foreign earned income exclusion won’t be taxed by Minnesota. Also, an expatriate will qualify as a nonresident if he or she has established a tax home in a foreign country and has been outside the U.S. for at least 330 days during a 12-month period.
Minnesota Individual Income Tax Fact Sheet 1 (November 2013).
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = Canadian only
Treaty = Yes
Due Date = April 15
Accepts Federal Extensions = No, automatic 6 months