Who must file a DC Income tax return?
You must file a 2018 DC Individual Income tax return if:
• You were a District of Columbia (DC) resident in 2018 and were required to ﬁle a federal income tax return. (A resident is an individual whose permanent legal residence is within the District during the taxable year);
• You maintained a place of residence in DC for a total of 183 days or more during 2018 even if your permanent residence was outside DC (see instructions for part-year residents, page 27);
• 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 2018.
• If you want to receive a refund of DC taxes withheld during the year, or if you qualify for and want to receive the following refundable credits:
o The 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, Early Learning Tax Credit.
Note: If you are the spouse/registered domestic partner of someone not required to ﬁle, such as a non-resident Congressional appointee, and you meet any of the above requirements, you yourself must ﬁle.