Do I need to file a non-residence DC return for a rental property? I live in MD.

No. Nonresidents are non-taxable in DC. Nonresidents who erroneously had DC income tax withheld or made DC estimated tax payments may file Form D-40B to request a refund. Form D-40, Individual Income Tax Return. Use for resident and part-year resident returns.

An individual must file if he:

• Is a resident of the District of Columbia and is required to file a federal income tax return,

• Lived in the District of Columbia for 183 days or more (even if permanent residence is elsewhere),

• Is a member of the Armed Forces whose home of record for part or all of the year is the District of Columbia or

• Is a spouse or domestic partner of an exempt person meeting any one of the above requirements