You must file a 2019 DC Individual Income Tax Return if:
• You were a District of Columbia (DC) resident in 2019 and were required to file a federal income tax return. (A resident is an individual domiciled in DC at any time during the taxable year);
• You maintained a place of abode in DC for a total of 183 days or more during 2019 even if your permanent home was outside DC;
• You were a part-year resident of DC during 2019 (see instructions for part-year residents, page 21);
• You were a member of the United States (US) armed forces and DC was your legal residence for tax purposes for all or part of 2019.
• If you want to receive a refund of DC taxes withheld or estimated payments made during the year, or if you qualify for and want to receive the following refundable credits:
o DC Earned Income Credit;
o Schedule N, Non-Custodial Parent Earned Income Credit;
o Schedule H, Homeowner and Renter Property Tax Credit; or
o Schedule ELC, Keep Child Care Affordable Tax Credit.
Note: If you are the spouse/registered domestic partner of someone not required to file, such as a nonresident Congressional appointee, and you meet any of the above requirements, you yourself must file.