-We provide the ultimate explanation of one of the core features of microwave-induced magnetoresistance oscillations in high mobility two dimensional electron systems: the 1/4-cycle phase shift of minima. We start with the radiation-driven electron orbits model with the novel concept of scattering flight-time between Landau states. We calculate the extrema and nodes positions obtaining an exact coincidence with the experimental ones. The main finding is that the physical origin of the phase shift is a delay of π 2 of the radiation-driven Landau guiding center with respect to radiation, demonstrating the oscillating nature of the irradiated Landau states. We analyze the dependence of this minima on radiation frequency and power and its possible shift with the quality of the sample.Introduction. -Microwave-induced magnetoresistance (R xx ) oscillations (MIRO) [1,2], show up in high mobility two-dimensional electron systems (2DES) when they are irradiated with microwaves (MW) at low temperature (T ∼ 1K) and under low magnetic fields (B) perpendicular to the 2DES. At high enough MW power (P ) maxima and minima oscillations increase but the latter evolve into zero resistance states (ZRS) [1,2]. Both effects were totally unexpected when they were first obtained revealing some type of new radiation-matter interaction or coupling assisting electron magnetotransport [3][4][5]. Despite that over the last few years important experimental [6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23][24][25] and theoretical efforts [26][27][28][29][30][31][32][33][34][35][36][37][38][39][40][41][42] have been made on MIRO and ZRS, their physical origin still remains controversial and far from reaching a definite consensus among the people devoted to this field. For instance, the two, in principle, accepted theoretical models explaining MIRO, (displacement [31] and inelastic [35] models) are under question in regards of recent (and even older) experimental results [43,44] that they are not able to explain. In fact, experimentalists on MIRO are calling for other theoretical approaches that might be more successful offering solid arguments on MIRO and ZRS physical origin [26,27,32].