Hal_Al
Level 15

State tax filing

Q. 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? 

A. No. 

 

Why are you asking? You do not need to file a non resident DC return because you work part time there. DC is reciprocal with OR (and all other states).