what is full-time college student residence

Forum|Forum|6 years ago
March 15, 2020
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My child is a full-time college student out of state (DC). Does he considered a resident of DC or a resident of our home state? And does he need to file DC income tax in addition to the home state income tax?

thank you

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JotikaT2

It depends.

He is considered to be away from home temporarily while attending college. Therefore, his home resident state would still be where he lived before attending college. This would also be where he would file his taxes if he meet the filing threshold to file.

Do I need to file a return

The only time this could ever change is if he has the intent to make DC his permanent home. Then he would be required to file a D.C. return.

He may also need to file a D.C. return if he had earnings in D.C. with D.C. withholdings. He would file Form D-40B, Nonresident Request for Refund if he falls under this category.

Nonresident DC request for refund

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xanuda349AAuthor

Thank you @JotikaT2

Am I correct in sayting that the only reason for this student to file the D-40B form is to request the refund of the tax withdrawn from the paycheck? In other words if he worked , but no taxes were withdrawn there is no need to file anything for DC?

Thank you

DianeC958

It depends on the amount of income the student earned in DC. If the student earned less than $12,200 (the Standard Deduction for DC) as Single and does not have a Federal Filing Requirement, then No you do not need to file a tax return that has no DC withholding.

If the student's income was greater than $12,200 (if single) and they are required to file and Federal tax return, then Yes, they need to file a DC tax return.

For the tax year 2019, the DC standard deduction is determined by your filing status as shown below. However, if you itemize deductions on the federal form Schedule A, you are not entitled to the standard deduction:

Filing Status / Standard Deduction:
A - Single or married/registered domestic partners filing separately $12,200
B - Head of Household $18,350
C - Married/registered domestic partners filing jointly, filing separately on the same return, and qualifying widow(er) with dependent child(ren) $24,400
D - Dependent claimed by someone else, use the standard deduction worksheet for Dependent Filers

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