You are correct that the statute doesn't distinguish between "statutory" and "domiciliary" residents. However, the current DC tax instructions do appear to do so.
If you decide to claim the credit on your DC return, remember that NY says this:
You cannot claim the credit if:
- you are a resident of New York State and another state or Canadian province for income tax purposes, and
- the other jurisdiction allows a credit against its tax for the total resident tax paid to New York State.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
