DC Income Tax - Required to file?

You have no federal filing requirement.    Please see DC.gov tax filing FAQs.   Nonresidents may request a refund of erroneously withheld DC tax withheld or mistakenly made DC estimated payments by filing Form D-40B, Nonresident Request for Refund.

You must file a DC 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.
• If you want to receive a refund of DC taxes withheld during the year, or if you qualify for and want to receive the following refundable credits:
  • The DC Earned Income Credit;
  • Schedule N, Non-Custodial Parent Earned Income Credit
  • Schedule H, Homeowner, and Renter Property Tax Credit; or
  • Schedule ELC, Keep Child Care Affordable Tax Credit

You do not need to file a DC return if:

• You were not required to file a 2022 federal income tax return
• You were not considered a resident of DC during 2022
• You were an elected member of the US government who was not domiciled in DC
• You were an employee on the personal staff of an elected member of the US Congress and you and the elected member were bona fide residents of the same state
• You were a member of the US Executive Branch appointed by the President, subject to US Senate confirmation, whose tenure of office is at the pleasure of the President and you were not domiciled in DC during any part of 2022
• You were a justice of the US Supreme Court and were not domiciled in DC during any part of 2022