Thank you. I don't work part time in DC. I use the apartment to take writing breaks and attend talks related to my field of research. In 2022 I received income from a source in DC and filed a DC resident tax return. In 2023 I owned the apartment for 365 days and used it (was physically in DC) for about 60 days (7-14 days at a time) to attend talks and take time away to write. However, I don't have income in DC apart from my main salary from my employer in OR. The reason that I am asking is to determine whether I need to file a DC tax return (and if so, whether resident, part-time resident, or non-resident) simply because I had an abode in DC for all of 2023 and was physically present for about 60 days. In this case I did not work in DC apart from remote work for my employer in OR.
