TomD8
Level 15

State tax filing

@Leen1 -

 

The 183-day rules applies whether or not you are domiciled in the district.  See paragraph (42) in this reference:

https://casetext.com/statute/district-of-columbia-official-code/division-viii-general-laws/title-47-...

 

However, note that the 183-day rule requires that the individual "maintain a place of abode" within the District for 183 days or more.  Temporary residence in a college dormitory or fraternity/sorority house is normally not considered "maintaining a place of abode" for state tax purposes.    

**Answers are correct to the best of my ability but do not constitute tax or legal advice.