Q. Does she need to file taxes as a DC resident?
A. No. As a student, temporarily in DC, and as a dependent of CT residents, she is considered a full year CT. Any income she has is filed on her CT resident return.
She does not need to file a DC form, as DC is "reciprocal" with all other states. If DC tax was mistakenly withheld, Use Form D-40B, Non-Resident Request for Refund (available by visiting Tax Forms, Publications, and Resources).
