Hi @GeorgeM777 , thanks very much for this. I have counted and I believe in 2022 I spent exactly 183 days in MA, though I would of course double-check this before actually filing. If I have spent 183 days or more in MA, does that automatically qualify me as a permanent resident regardless of my intent to stay? The situation is perhaps also complicated by the fact that I held the same lease in 2021 (so cannot claim to be there for only 1 year), but resided in MA for only about 150 days of that year.
Part of my confusion stems from my understanding of DC's residency regulations, which seem to me to say that I count as a full-time resident of DC if I wish to claim DC as my domicile. ("An individual is a resident of the District if the individual is domiciled within the District at any time during the taxable year. "DC Official Code, 2001 Ed. §47-1801.04(17).). If I claim residency in MA, would it be a problem for me to list my DC address on my federal tax return (i.e., might that trigger DC to wonder why I did not file a state return with them)?
