MaryK4
Expert Alumni

State tax filing

DC requires you to file if you were required to file a federal return- so in your case, if you file separate you would look at if she were required to file a separate federal return.  If she only had the unemployment, she would not be required to file a federal return, so she would not be required to file a separate DC return.  See Income Tax Filing FAQs.  @stefanz 

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