DC law requires that you file a DC tax return if you lived in DC for 183 days or more during the tax year, even if your permanent residence (your domicile) is in another state. https://otr.cfo.dc.gov/page/individual-income-tax-filing-faqs
If you lived in DC fewer than 183 days, file DC Form 40-B Non-Resident request for Refund to receive a refund of the withheld DC taxes.
Since your domicile is New York State, you must file a NYS resident tax return unless:
- You did not maintain any permanent place of abode in New York State during the tax year; and
- You maintained a permanent place of abode outside New York State during the entire tax year; and
- You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year. https://www.tax.ny.gov/pit/file/pit_definitions.htm
If you must file in both jurisdictions, you'll be able to take a credit on your NYS return for taxes paid to DC, so you won't be double-taxed.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
