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District of Columbia Resident

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Question
Part-Year and Nonresident

Answer

District of Columbia Resident, Part-Year and Nonresident ,

You must file a DC tax return if:

  • You were a DC resident and were required to file a federal return.

  • Your permanent residence was in DC for part or all of the year

  • You lived in DC for 183 days or more, even if your permanent residence was outside DC.

  • You were a member of the armed forces and DC was your home of record for part or all of the year.

  • You are the spouse of an exempt military person or another exempt person, such as a non-resident presidential appointee and you meet any one of the above requirements, you yourself must file.

Do not file a DC return if: 

  • You were not required to file a federal return.

  • You were not a resident of DC at any time during.

  • You were an elected member of the U.S. government who is not domiciled in DC

  • You were an employee on the personal staff of an elected member of the U.S. legislative branch and you and the elected member are bona fide residents of the same state.

  • You were a member of the U.S. executive branch appointed by the President, subject to confirmation by the U.S. Senate, whose tenure of office is at the pleasure of the President and you were not domiciled in DC during the year.

  • You were a justice of the U.S. Supreme Court and were not domiciled in DC during the year.

Part-year status
If you were a DC resident (or your permanent home was in DC) for less than a year, you must file as a part-year resident.

Refund of DC Taxes Withheld and Nonresidents
If you were a DC resident but are not required to file a DC return, you must file a D-40 or D-40EZ to request a refund of any DC taxes withheld.

If you were not a DC resident and are not required to file a DC return, but DC tax was withheld from your wages, file Form D-40B, Nonresident Request for Refund.


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Views: 1526 Created on: Jun 15, 2013
Date updated: Jan 04, 2019

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