Two states

Forum|Forum|2 years ago
January 25, 2024
1 reply
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Lived/worked in Louisiana; Jan- June, moved in July to DC; no income, graduate student.. do I need to file a DC return?

Not A Product Question

JamesG1

District of Columbia filing requirements are here. Source The TaxBook, page DC-1

If you have a Federal filing requirement, it sounds like DC would want you to to file PY Louisiana and PY DC even though you have no income to report to DC.

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TomD8

Employee

Is DC now your main, primary home (your domicile in tax terminology), or is your domicile still in LA and your stay in DC temporary for the purpose of attending school?

If LA is still your domicile state and you're in DC temporarily to attend school, then you will file your LA tax return as a full-year resident and you need not file a DC return. You are considered a non-resident of DC. DC does not tax non-residents.

If DC is now your new domicile state, then you file as a part-year resident in both states.

If LA is still your domicile state, but you maintained a place of abode in DC for 183 days or more of the tax year, then you have a situation of dual residency* and you must file as a full-year resident in each of the two states.

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

*A dual resident is a person who is both a domiciliary resident of one state and a statutory resident of another.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.