Yes that is correct. A resident state taxes income no matter where it is earned. In this case since no taxes were withheld to pay the taxes during the year the taxes will need to be paid with the tax return filing. DC does not tax nonresidents (was in DC less than 183 days with no permanent abode there) so she will not need to file there.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
