Quote from their website:
Dependent students are those who are receiving 50 percent or more of their total support from parent(s) or legal guardian(s) and are claimed as tax dependents on their parents’ or guardians’ federal tax return. Dependent students acquire the resident status of their parents or guardians. In some cases parents may relinquish that relationship in favor of a “natural” guardian, such as a grandparent or sibling with whom the student may reside and receive benefits of room and board. If either the parents or designated guardians meet the Basic Definition of Resident Status, dependent students will similarly be classified as Minnesota residents.
admissions.tc.umn.edu/PDFs/ResidencyReciprocity.pdf