A DC Resident is an individual that maintains a place of abode within DC for 183 days or more. If the individual is domiciled in the state at anytime, you are considered to be a DC resident.
A DC Nonresident is an individual that did not spend any time domiciled in the state. You must have not spent 183 or more days in the state.
A Part-Year DC Resident is an individual that moved into or out of DC with the intent to permanently leave or into DC with the intent to establish or abandon their domicile in DC. You may be a part-year resident if you spend 183 days or more in the state but are not domiciled in the state.
If one spouse is a resident and the other is not, file married filing separate returns. To file separate returns within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).
- DC Filing Requirements
- What state(s) does the District of Columbia have a reciprocal agreement with?