Hello,
I live and work in Oregon, where I have a full-time job and own a primary residence. I purchased a studio apartment in Washington, DC in 2021. In 2023 I used the apartment for about 60 days during trips of 7-14 days at a time. Does simply owning a second home in DC mean that I am a full-year statutory resident of DC for tax purposes even if I use the home fewer than 183 each year?
Thank you for your advice.
