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Does my college son who lived and worked in Washington DC for 2 1/2 months before returning back to continue his education here in Ohio need to file a return for DC ?

Forum|Forum|7 years ago
June 1, 2019
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His employer took out DC taxes.

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Best answer by KrisD15

Yes, if he was a DC resident and is required to file a federal return. HOWEVER, it is unclear if he was an OHIO resident student working in DC, or a DC resident working in DC who decided later to return home and go to school in Ohio. If he had DC tax withheld, it would seem that he reported to his employer that he was a DC resident. It really depends on what he believed his residency status was during the time he worked in DC. If he was an Ohio student at the same time he worked, he would be considered an Ohio resident.

You must file a DC tax return if:

You were a resident of the District of Columbia and you were required to file a federal tax return.
Your permanent residence was in the District of Columbia for either part of or the full taxable year.
You lived in the District of Columbia for 183 days or more during the taxable year, even if your permanent residence was outside the District of Columbia.
You were a member of the armed forces and your home of record was the District of Columbia for either part of or the full taxable year.
You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official.

https://otr.cfo.dc.gov/page/individual-income-tax-filing-faqs

[Edited 03.24.18 | 9:51AM]

KrisD15Answer

Yes, if he was a DC resident and is required to file a federal return. HOWEVER, it is unclear if he was an OHIO resident student working in DC, or a DC resident working in DC who decided later to return home and go to school in Ohio. If he had DC tax withheld, it would seem that he reported to his employer that he was a DC resident. It really depends on what he believed his residency status was during the time he worked in DC. If he was an Ohio student at the same time he worked, he would be considered an Ohio resident.

You must file a DC tax return if:

You were a resident of the District of Columbia and you were required to file a federal tax return.
Your permanent residence was in the District of Columbia for either part of or the full taxable year.
You lived in the District of Columbia for 183 days or more during the taxable year, even if your permanent residence was outside the District of Columbia.
You were a member of the armed forces and your home of record was the District of Columbia for either part of or the full taxable year.
You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official.

https://otr.cfo.dc.gov/page/individual-income-tax-filing-faqs

[Edited 03.24.18 | 9:51AM]

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Hal_Al

Employee

I don't think what your describe (a college student on a temporary job) constitutes being a resident of DC. So, he does not need to file a DC return. DC is "reciprocal" with all other states. He does have to report that DC income on his Ohio return (if he even needs to file an OH return*). Ohio will not give him a credit for what DC withheld.

So, he will have to file a DC return, but only if he wants the w/h refunded.

*The Ohio filing requirement is effectively $10, 650 for dependents.