I am a graduate student at an institution in Massachusetts but I was born and raised in DC and my family still lives there. I have continued to use DC as my permanent address, my car is registered in DC and my driver's license is from DC. I have a W-2 from my institution in Massachusetts but I also have a 1099-NEC and 1099-DIVs, all of which bear my DC address. I am not sure whether I spent 183 days in MA last year, I'd have to count (it's very close either way, but I did not spend the rest of the time in DC, I was all over the map. I did, however, have a year-long lease for which I was paying rent. Am I correct in understanding that I should claim full-time residency in DC (my intended domicile) and non-resident status in MA (and not claim the rental deduction)?
Secondly, In filling out my state return, I was able to apportion my W-2 income to MA and not the other income, but in filling out a DC return, I was unable to do that. Is there some way that I should be telling DC I didn't make that W-2 income in DC, or does it not matter for the purposes of DC's return? I'm not so concerned about paying extra taxes--with my current DC resident/MA nonresident set-up, I'm estimated to receive a refund from both DC and MA and I just don't want one of them to get mad at me.
