DanielV01
Expert Alumni

State tax filing

That also depends.  Remember that if you are a DC statutory resident (you were maintaining a residence for 183 days or more), then you must file a resident return, and all of your income is taxed in DC.  However, you could be a part-year resident if you maintained a residence for less than 183 days in DC, even though you were physically present in DC for more time.  If you are a part-year resident, then you only include in DC income any income constructively received during your DC residence.  

 

Since the unemployment was not DC-sourced, you do not pay DC tax on it unless you were a DC resident when you received it.  The definitions that DC uses to define a resident can be a bit "fine" depending on the definition of "maintaining a residence".  Presence in DC does not establish residency, if under 183 days.  However, if you are present in DC more that 183 day, but you did not maintain a DC residence, then you are a part-year resident for DC purposes.

 

In your case:  if you were maintaining a residence (which is generally some kind of "permanent dwelling" such as an apartment and not a hotel or temporary living quarters), then you were a DC resident last year and must file all of your income to DC.  If you were not maintaining a residence, then you are a part-year resident and only pay tax on income earned/received while you were living in DC.  DC does not tax nonresidents.

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