Hi Cynthiad66,
That is the same verbiage that I found when googling this subject. However, I would ideally still like to find some further guidance related to justifying non-residence in light of D-40B verbiage that states "who did not maintain a place of abode with the District of Columbia for an aggregate of 183 days or more during the taxable year." This verbiage suggests she is a resident and I don't see any verbiage that would provide an "out" given that she is a student ... other than this general language from google. I do see further instructions in 2000 D-40B instructions indicating that "any individual who wants a ruling as to his/her liability for District of Columbia income taxes [must file form D-40B]".
Noting again that this whole thing is a bit of a silly exercise because her income is below threshold limits and I could file a DC state return but TurboTax wants to charge me $45 to do so. I don't want to pay this but also compare this with the potential cost (in terms of my time) from potential future hassles. Noting that the D-40B form requires attachment of W-2 form but not federal return, so income threshold issue may go unrecognized.
Thanks.
Timoshenko
