She is a Connecticut (CT) resident. Her time in DC as a college student is not considered her residency.
She is considered to be away from home temporarily while attending college. Therefore, her home resident state would still be where she lived before attending college. This would also be where she would file her taxes if she meets the filing threshold to file.
Do I need to file a return
The only time this could ever change is if she has the intent to make DC her permanent home. Then she would be required to file a D.C. return.
She may also need to file a D.C. return if he had earnings in D.C. with D.C. withholdings. She would file Form D-40B, Nonresident Request for Refund if she falls under this category.
Nonresident DC request for refund
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